Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort

Purpose – The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self-efficacy, and auditors' performance. Design/methodology/approach – The paper uses a between-subjects experimental research design with accountability pressure manipulated randomly to two groups, accountable and non-accountable. Each participant is required to perform internal control tasks. Findings – Based on partial least square (PLS) analysis, results indicate that both variables, i.e. accountability pressure and self-efficacy, are positively related to audit judgment performance through the process of high level of effort. High self-efficacious participants who received accountability pressure would have high levels of effort, which in turn increase audit judgment performance. Research implications/limitations – This study provides further evidence on the effect of motivational factors on auditors' performance. Understanding the mediating role of some motivational variables is crucial in designing a continuous development program to enhance auditors' performance. The proposed framework of effort as a mediating variable is consistent with Libby and Lipe and Chang et al., who argue that accountability pressure and self-efficacy would cause individuals to increase their effort in order to perform better. Originality/value – The paper contributes to the literature on motivational factors that would explain the variability in audit judgments in coping with complex audit tasks.