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mr. mohd.
mr. mohd.
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dato' mohd.
malaysia dato' mohd.
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mohd farhan
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zawawi mohd.
zawawi mohd.
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binti mohd nor
binti mohd nor
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nur hani athirah binti mohd rashid
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moreover, in extending rose et al.’s (2017, 2019) work, this paper argues that different task complexity levels may play an essential role in inducing data visualization integration and processing mode to affect audit judgment and decision-making. auditors may experience high task complexity in a big data environment because of information overload coming from structured and unstructured data of multiple sources. as a result, high task complexity can cause auditors to face difficulty in making audit judgments because the effects of information overload from large volumes of accounting information may potentially lead to suboptimal financial and auditing judgments (brown-liburd et al., 2015). although some judgment and decision-making studies have examined task complexity as a moderating variable (tan and kao, 1999; pelham and neter, 1995; tan et al., 2002; mohd- sanusi and mohd-iskandar, 2007; mohd-iskandar and mohd-sanusi, 2011), no study as yet has looked into task complexity together with data visualization integration and processing modes. as such, this paper proposes task complexity as a moderating variable in examining the associations between data visualization integration and processing mode with auditors’ judgment decision-making.
moreover, in extending rose et al.’s (2017, 2019) work, this paper argues that different task complexity levels may play an essential role in inducing data visualization integration and processing mode to affect audit judgment and decision-making. auditors may experience high task complexity in a big data environment because of information overload coming from structured and unstructured data of multiple sources. as a result, high task complexity can cause auditors to face difficulty in making audit judgments because the effects of information overload from large volumes of accounting information may potentially lead to suboptimal financial and auditing judgments (brown-liburd et al., 2015). although some judgment and decision-making studies have examined task complexity as a moderating variable (tan and kao, 1999; pelham and neter, 1995; tan et al., 2002; mohd- sanusi and mohd-iskandar, 2007; mohd-iskandar and mohd-sanusi, 2011), no study as yet has looked into task complexity together with data visualization integration and processing modes. as such, this paper proposes task complexity as a moderating variable in examining the associations between data visualization integration and processing mode with auditors’ judgment decision-making.