The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature within a Pressure-Arousal-Effort-Performance Framework

Pietsch, Christian; Messier, William F.

doi:10.2308/bria-51756

Cited by 19 publications

(11 citation statements)

References 102 publications

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“…Therefore, it is recognized that time pressure could be able to influence the auditors' job performance in Malaysia. This finding is consistent with the findings of previous studies by Pietsch and Messier (2017) as well as Svanberg and Ohman (2013) who also found the positive influence of time pressure on auditor performance. On the other hand, this finding is contradict with study conducted by Sacramento et al (2013) and Wijaya and Yulyona (2017) which stated that time pressure did not influence the job performance.…”

Section: Discussion Of Findingssupporting

confidence: 93%

“…Thus, the second hypothesis (H2) was supported. The result are consistent with the finding of previous studies by Pietsch and Messier (2017) as well as Svanberg and Ohman (2013) who also found the positive influence of time pressure on auditor performance.…”

Section: Multicollinearity Testsupporting

confidence: 93%

“…Research by Pietsch and Messier (2017) and Svanberg and Ohman (2013) suggested that a moderate increase in time deadline pressure improves job effectiveness. However, US studies showed that auditors believe that time budgets are difficult to manage and this can affect audit quality (McNamara & Liyanarachchi, 2008).…”

Section: Time Pressurementioning

confidence: 99%

See 2 more Smart Citations

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Johari¹,

Ridzoan²,

Zarefar³

2019

IJFR

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Auditing is considered a stressful occupation as the job is always characterized by heavy workloads, many deadlines, time pressure, social pressure and commitment towards the organization. Public auditors are often under pressure to produce quality audit, and yet may be under serious work pressure or continually dealing with auditees in stressful situations. Work stress faced by public auditors also may lead to mental and physical distress which resulted to decrease in job performance. This study examines which potential factors of pressure that have a significant relationship to government auditors’ job performance. Factors to be test in this study are work overload, time pressure and social influence pressure. This current study contributes information and ideas to the management and academician in the theoretical and practical aspects. The respondents in this study are 203 government auditorsfrom government auditors in National Audit Department of Malaysia. The result of this study shows that there is no significant relationship on work overload to auditors’ job performance. However the result of this study found that factor of time pressure shown a positive significant relation on auditors’ job performance, while social influence pressure shown a negative significant relationship on auditors’ job performance.

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Section: Discussion Of Findingssupporting

confidence: 93%

Section: Multicollinearity Testsupporting

confidence: 93%

See 1 more Smart Citation

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Johari¹,

Ridzoan²,

Zarefar³

2019

IJFR

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“…However, work overload and time pressures, far from improving the performance of the professionals, endanger the quality of the work. The duality of effects, positive and negative, that the scientific literature has identified in relation to work overload is explained with the approach of the Arousal Theory, for which the relationship between stress and performance is U-shaped inverted, as pointed out in Reference [ 33 ]. As Reference [ 34 ] points out, the elimination of stress in accounting is a utopia, given the characteristics of this type of activity—for instance, seasonality linked to compliance with trade regulations, tight deadlines (so that customers can give timely information to the markets), tight time and monetary budgets by the increased competitiveness of the sector, the complexity of some decisions of the audit, manipulation of information by customers.…”

Section: Theoretical Framework and Hypothesis Developmentmentioning

confidence: 99%

Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception

Pozo-Antúnez

Ariza-Montes

Fernández-Navarro

et al. 2018

IJERPH

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The Job Demand-Control and Job Demand-Control-Support (JDCS) models constitute the theoretical approaches used to analyze the relationship between the characteristics of labor and occupational health. Few studies have investigated the main effects and multiplicative model in relation to the perceived occupational health of professional accountants. Accountants are subject to various types of pressure in performing their work; this pressure influences their health and, ultimately, their ability to perform a job well. The objective of this study is to investigate the effects of job demands on the occupational health of 739 accountants, as well as the role of the moderator that internal resources (locus of control) and external resources (social support) have in occupational health. The proposed hypotheses are tested by applying different models of neural networks using the algorithm of the Extreme Learning Machine. The results confirm the relationship between certain stress factors that affect the health of the accountants, as well as the direct effect that the recognition of superiors in occupational health has. Additionally, the results highlight the moderating effect of professional development and the support of superiors on the job’s demands.

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“…For example, deadlines can be shortened, or data can be passed on later. The importance and effects of time pressure have been examined widely in the literature (Kelly et al, 2011;Lambert et al, 2017;Pietsch & Messier, 2017;Spilker, 1995;Wegier & Spaniol, 2015).…”

Section: The Impact Of Time Pressure On Algorithm Aversionmentioning

confidence: 99%

Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study

Jung

Seiter

2021

J Manag Control

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Forecasts serve as the basis for a wide range of managerial decisions. With the potential of new data sources and new techniques for data analysis, human forecasters are increasingly interacting with algorithms. Although algorithms can show better forecasting performance than humans, forecasters do not always accept these algorithms and instead show aversion to them. Algorithm aversion has become a widely known phenomenon. Drawing on the seminal study of Dietvorst et al. (J Exp Psychol Gen 144(1):114–126, 2015), we extend the evidence on algorithm aversion by introducing three environmental variables from the management accounting literature. We argue that time pressure, “do your best” goals, and forecasters’ data input decision rights on the algorithms input mitigate algorithm aversion. To test our hypotheses, we conducted an experimental study with 1,840 participants overall. We found support for our hypothesis that time pressure mitigates algorithm aversion. We found evidence that the mitigation effect is based on forecasters’ loss of confidence in their own forecast when they are under time pressure. We found no support for our hypothesis on “do your best” goals or forecasters’ data input decision rights.

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The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature within a Pressure-Arousal-Effort-Performance Framework

Cited by 19 publications

References 102 publications

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception

Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study

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