Pressures from various parties may impact auditor’s decisions. Complex and interrelated tasks
can also inhibit auditor to search for relevant information, to process it, and to determine audit
decision. This study aims to investigate the accuracy of audit decision made by junior auditors
when they face obedience pressure and task complexity. Using accounting bachelor students as
surrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to test
our hypotheses. We manipulate both obedience pressure and task complexity into high and low
condition. The results show that participants who receive both low obedience pressure treatment
and low task complexity treatment make more accurate audit decision. It is expected that our
research could inform practitioners the importance of minimizing the side effect of obedience
pressure and task complexity on inaccurate audit decision.