Mohd Iskandar, Takiah; Nelly Sari, Ria; Mohd‐Sanusi, … - In: Managerial Auditing Journal 27 (2012) 5, pp. 462-476
Purpose – The purpose of this study is to examine the mediating effect of effort on the relationship between both … 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 …