Staffing Assignments for Judgment-Oriented Audit Tasks: The Effects of Structured Audit Technology and Environment.

Key Points

• To explore how structured audit approaches influence the assignment of human resources in relation to environmental complexity.
• Defined environmental complexity levels
• Assessed effects of structure on experience level in audits
• Evaluated performance and supervision in different environments
• Found that structured audits impact staffing decisions based on complexity
• Noted a lack of response to complexity manipulations in certain contexts
• Indicated that experience level plays a critical role in performance outcomes