How Do Auditors Order Their Tasks, and How Does Task Ordering Affect Performance?

Author(s):  
Robert P. Mocadlo
Keyword(s):  
Author(s):  
Maria Ibanez ◽  
Jonathan R. Clark ◽  
Robert S. Huckman ◽  
Bradley R. Staats

2018 ◽  
Vol 64 (9) ◽  
pp. 4389-4407 ◽  
Author(s):  
Maria R. Ibanez ◽  
Jonathan R. Clark ◽  
Robert S. Huckman ◽  
Bradley R. Staats

2006 ◽  
Vol 22 (4) ◽  
pp. 225-232 ◽  
Author(s):  
Samantha Bouwmeester ◽  
Klaas Sijtsma

A new, computerized transitive reasoning test was constructed using 16 well-structured, theory-based tasks. The test was administered to 615 elementary school children. Within-subjects ANOVA showed that task format and presentation form influenced task difficulty level. Mokken scale analysis supported a unidimensional scale that was reliable. Evidence was collected for an invariant task ordering. The misfit of two pseudotransitivity tasks supported discriminant validity.


Author(s):  
Yiming Yang ◽  
Abhimanyu Lad ◽  
Henry Shu ◽  
Bryan Kisiel ◽  
Chad Cumby ◽  
...  

Author(s):  
Robert P Mocadlo

I examine how the subjectivity of task criteria influences auditors' ordering and performance of audit tasks under time pressure. Tasks with more objective criteria provide little flexibility in how well they can be completed (i.e., they are either performed correctly or incorrectly). On the other hand, tasks with more subjective criteria have a wider range of performance levels that satisfy the "letter" of the criteria, but not necessarily the "spirit." I predict and find that auditors tend to work on a task with more objective criteria before a task with more subjective criteria. As time pressure increases, auditors ordering their tasks this way reduce performance on the subjective task, but not the objective task. By decreasing performance on tasks with more subjective criteria, auditors can address all the criteria for both tasks if only in letter, rather than in spirit.


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