The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information

Steven M. Glover

doi:10.2307/2491361

The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information

Journal of Accounting Research ◽

10.2307/2491361 ◽

1997 ◽

Vol 35 (2) ◽

pp. 213 ◽

Cited By ~ 102

Author(s):

Steven M. Glover

Keyword(s):

Time Pressure ◽

Nondiagnostic Information

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Deciding the Adequacy of a Set of Tests for an Specific Assessment Situation. Decision-making Strategies

European Journal of Psychological Assessment ◽

10.1027/1015-5759.12.1.14 ◽

1996 ◽

Vol 12 (1) ◽

pp. 14-22

Author(s):

R. Esteve ◽

A. Godoy

Keyword(s):

Decision Making ◽

Time Pressure ◽

Response Mode ◽

Information Load ◽

Variable Pattern ◽

Mode Effects ◽

Moderator Effects ◽

Specific Assessment ◽

Information Board ◽

Decision Importance

The aim of the present paper was to test the effects of response mode (choice vs. judgment) on decision-making strategies when subjects were faced with the task of deciding the adequacy of a set of tests for a specific assessment situation. Compared with choice, judgment was predicted to lead to more information sought, more time spent on the task, a less variable pattern of search, and a greater amount of interdimensional search. Three variables hypothesized as potential moderators of the response mode effects are also studied: time pressure, information load and decision importance. Using an information board, 300 subjects made decisions (choices and judgments) on tests for a concrete assessment situation, under high or low time pressure, high or low information load, and high or low decision importance. Response mode produced strong effects on all measures of decision behavior except for pattern of search. Moderator effects occurred for time pressure and information load.

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Speeded Paper-Pencil Sustained Attention and Mental Speed Tests

Journal of Individual Differences ◽

10.1027/1614-0001.29.4.205 ◽

2008 ◽

Vol 29 (4) ◽

pp. 205-216 ◽

Cited By ~ 9

Author(s):

Stefan Krumm ◽

Lothar Schmidt-Atzert ◽

Kurt Michalczyk ◽

Vanessa Danthiir

Keyword(s):

Sustained Attention ◽

Time Pressure ◽

Factor Model ◽

Higher Order ◽

Future Research ◽

Perceptual Speed ◽

Speed Factor ◽

Close Relationship ◽

Task Processing ◽

Order Factor

Mental speed (MS) and sustained attention (SA) are theoretically distinct constructs. However, tests of MS are very similar to SA tests that use time pressure as an impeding condition. The performance in such tasks largely relies on the participants’ speed of task processing (i.e., how quickly and correctly one can perform the simple cognitive tasks). The present study examined whether SA and MS are empirically the same or different constructs. To this end, 24 paper-pencil and computerized tests were administered to 199 students. SA turned out to be highly related to MS task classes: substitution and perceptual speed. Furthermore, SA showed a very close relationship with the paper-pencil MS factor. The correlation between SA and computerized speed was considerably lower but still high. In a higher-order general speed factor model, SA had the highest loading on the higher-order factor; the higher-order factor explained 88% of SA variance. It is argued that SA (as operationalized with tests using time pressure as an impeding condition) and MS cannot be differentiated, at the level of broad constructs. Implications for neuropsychological assessment and future research are discussed.

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