An Investigation of the Effects of Self-Regulatory Activities on Auditor's Performance During Knowledge Acquisition

ABSTRACT

Using perceptual data from 42 Singaporean auditors and a regression model, this paper investigates the effects of self-regulatory activities (SRAs), ability, motivation, and task responsibility, or general experience, on performance in an analytical procedures task. The results indicate that at the declarative stage of knowledge acquisition, generally, all variables significantly affect performance as expected. Also, consistent with expectations from the literature, the study found no significant relationship between SRAs and performance during the later stages of knowledge acquisition. Further, perceived ability is the only variable that shows significant effect on performance at the later stage.