In addition to themediation effect of effort, results in step 3 also demonstrated evidence
on the interaction effect of effort and task complexity. The unstandardized regression
coefficient for the interaction between effort and task complexity was20.110 ( p , 0.05).
This interaction termexplained an additional 1.6 percent of the variance in audit judgment
performance over and above the 29.0 percent explained by the main effects of effort and
task complexity alone. Results in step 3 showthat task complexity interacted with effort to
moderate audit judgment performance (path d). Hence, H3 was supported.