Merging onto a highway is a safety-critical task resulting in a large number of traffic accidents; fundamental research into merging behavior of human drivers can help reduce this toll. Two cognitive processes critical to merging, attention allocation and decision making, have been extensively studied in both natural human behavior in real traffic and simulated driving. However, the interaction between attention and decision making during merging remains poorly understood. To address this gap, here we investigated the relationship between kinematics of the merging scenario, gap acceptance decisions, response timing, and eye movements of drivers during merging. In a video-based experiment, our participants (N=24) repeatedly made gap acceptance decisions based on the information available in the front view and the side mirror while their response times and eye movements were recorded. We found that decisions to accept a gap were much faster than decisions to reject a gap: the dynamically decreasing gap demanded that participants accept gaps in a timely manner. Furthermore, merging decisions and their timing depended on the distance and time-to-arrival to the overtaking vehicle, but also on the time pressure imposed by the approaching end of the merging lane. Most importantly, the proportion of time participants spent looking at the rear-view mirror was associated with differences in the probability of accepting the gap, controlling for duration of the decision-making process. This effect was particularly pronounced in conditions with low time budgets, suggesting that appropriate glancing behavior can be critical for merging decisions under time pressure. Our results lay foundation for future efforts on cognitive modeling of the interplay between decision-making and attention processes during merging and can aid in understanding unsafe merging maneuvers related to improper attention distribution.