The effects of work division and technology on auditor engagement and performance

In this study, I report the results of an experiment that considers how inexperienced auditors respond to work division and whether they respond to work differently when they divide it with technology instead of a colleague. Although work division may benefit audit efficiency and effectiveness, prior research suggests potentially worse performance when auditors divide work with their colleagues. However, the underlying mechanisms driving these adverse effects are unclear. Likewise, it is unclear whether findings extend to settings where auditors divide work with technology instead of their colleagues. Using a 3 × 1 between‐subjects experiment that uses accounting students as proxies for inexperienced auditors, I find significantly worse performance when auditors divide work with a colleague compared with when they divide work with a technological tool or complete work independently. Additional analysis indicates that work division indirectly impacts performance through engagement, as experimental participants were less likely to engage with their work when it involved a colleague compared with when it involved technology or themselves. This study contributes by documenting how work division affects auditor performance, particularly how inexperienced auditors respond to work division involving technology compared with when involving a human colleague.