Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing

Santos, Cléston Alexandre dos; Cunha, Paulo Roberto da

doi:10.15728/bbr.2021.18.6.1

Cited by 3 publications

(2 citation statements)

References 2 publications

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“…This interaction reveals that for users of music streaming services, satisfaction has a greater impact on loyalty under greater time pressure, and they are more willing to continue subscribing given the greater time pressure, which is consistent with findings about general commodities (Kongarchapatara and Shannon, 2016). This result extends previous research that discuss time pressure as an environmental factor that negatively influences staff judgment and decision-making (Santos and Cunha, 2021). The result is also somewhat consistent with previous research that identified time pressure during shopping as leading to increased affective impulse buying (Lin and Chen, 2013;Sohn and Lee, 2016).…”

Section: Discussionsupporting

confidence: 88%

The effect of quality of service experience on consumers' loyalty to music streaming services: Time pressure as a moderator

Zhang

Zhang²

2022

Front. Psychol.

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This study investigates how the quality of service experience (QSE) impacts users' satisfaction and loyalty to music streaming services. To this end, the sense of insufficient time to do things, a moderated mediation model, is adopted to examine the mediating role of satisfaction and the moderating role of time pressure from working. By using structural equation modeling, the results reveal that QSE is positively related to users' satisfaction and loyalty to music streaming services. The results also show that the QSE positively influences users' loyalty through satisfaction. Furthermore, time pressure, acting as a moderator, positively affects the relationship between QSE and satisfaction and the relationship between satisfaction and loyalty.

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Section: Discussionsupporting

confidence: 88%

The effect of quality of service experience on consumers' loyalty to music streaming services: Time pressure as a moderator

Zhang

Zhang²

2022

Front. Psychol.

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“…There was no significant difference between the results of the two comparison tests. One possible reason for this is that the time pressure limits the amount of visual information received by the participants, which reduces the accuracy of the acquired information, leading to poor decision making [ 49 , 50 ]. It is worth noting that the presence of time pressure significantly reduced the time that the participants spent performing a task; however, the corresponding error rate significantly increased.…”

Section: Discussionmentioning

confidence: 99%

Research on the Applicability of Touchscreens in Manned/Unmanned Aerial Vehicle Cooperative Missions

Xue

Zhang

2022

Sensors

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The suitability of touchscreens for human–computer interaction in manned/unmanned aerial vehicle cooperative missions remains uncertain, especially in situations that are time-sensitive with variations in difficulty levels. The purpose of this study is to determine the feasibility of touchscreen applications in manned/unmanned aerial vehicle cooperative missions and the magnitude of the effects of time pressure and task difficulty. In contrast to previous studies, a combination of performance and perceptual load measures was used to divide errors into disposition errors, undetected errors, and miscalculation errors to explore specific error mechanisms, set up typical manned/unmanned aerial vehicle cooperative human–computer interaction tasks, and set up antecedent features for potential factors. Thirty subjects participated in an experiment that required the use of touchscreens or keyboards to perform a human–computer interaction task in a simulated manned/unmanned aerial vehicle cooperative mission. Experiments were set at three task difficulties: low, medium, and high, and were matched to a set time pressure or no time pressure for two seconds for low difficulty, three seconds for medium difficulty, and four seconds for high difficulty. The results showed that the touchscreens improved the participants’ response speed at a time pressure of 2 s or less compared with the use of a general input device; however, the task error rate also increased significantly. The higher the task difficulty was, the worse the performance was and the greater the perceived workload of the participants. The application of touchscreens in dynamic environments subjected the participants to greater physical demands. The performance of participants using a keyboard was no better than that when touchscreens were used during the experiment. Moreover, touchscreens did not significantly improve participant performance. The results support the possibility of using touchscreens in manned/unmanned aerial vehicle cooperative missions.

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Ética del auditor: pensamiento filosófico en el actuar dentro de la organización

Rivas

2023

EVSOS

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Este artículo producto de una investigación interpretativa concluida, bajo el enfoque cualitativo con apoyo en la hermenéutica, se enfocó en la revisión semisistemática de la literatura, orientada a: ¿Cómo conocer el estado del conocimiento en cuanto a la ética del auditor desde el pensamiento filosófico del actuar dentro de la organización? La revisión cumplió con lectura de veintiocho (28) artículos, eligiendo como período desde 2010 al 2022. La información derivada de resúmenes sustentó el análisis e interpretación, a través de las categorías: enfoques y precisiones acerca de la ética del auditor, aspectos filosóficos en práctica auditora y, extractos del pensamiento ético. Desde allí, emergieron subcategorías que dan sentido, de manera integral respecto al holismo del fenómeno comprendido en generación de macroconceptos: independencia, autonomía y confianza en juicios éticos, esencialidad del auditor desde la ontología de acción ética y filosofía del mundo para el actuar en la idoneidad legítima. Entre las reflexiones y discusión se tiene que los valores personales, profesionales y aquellos propios del auditor, en términos de confianza, compromiso, responsabilidad, idoneidad, dominios del ser sensible ético, frente a complejidades de escenarios donde corresponde actuar, se apegan al pensamiento filosófico ético.

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Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing

Cited by 3 publications

References 2 publications

The effect of quality of service experience on consumers' loyalty to music streaming services: Time pressure as a moderator

The effect of quality of service experience on consumers' loyalty to music streaming services: Time pressure as a moderator

Research on the Applicability of Touchscreens in Manned/Unmanned Aerial Vehicle Cooperative Missions

Ética del auditor: pensamiento filosófico en el actuar dentro de la organización

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