Document Type



Edith Cowan University

Place of Publication

Perth, Western Australia


Faculty of Business


School of Accounting


Chung, J. & Monroe, G. (1998). The effects of gender and task complexity on audit judgment. Perth, Australia: Edith Cowan University.


This study examines the interaction effect between gender and task complexity on audit judgment based on the selectivity hypothesis. This hypothesis states that males are selective information processors whereas females are detailed information processors. The study extends this hypothesis to an auditing context and hypothesizes that males will outperform females when task complexity is low while females will outperform males when task complexity is high. A two (males and females) by two (task complexity - high and low) full factorial experiment was carried out. The low and high task complexity conditions were created by manipulating the number of cues. The subjects were required to judge whether an inventory balance was fairly presented based on case materials that contained material misstatements. The results support the hypothesis.

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