The moderating roles of subjective (perceived) and objective task complexity in system use and performance

Chan, Siew H.; Song, Qian; Yao, Lee J.

doi:10.1016/j.chb.2015.04.059

Cited by 26 publications

(10 citation statements)

References 61 publications

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“…Specifically within a computer mediated environment, a limited number of studies (e.g., Lee and Koo 2012;Chan, Song and Yao 2015;Schneider, Weinmann, Roth, Knop and Vorderer 2016;Ran, Yamamoto and Xu 2016) distinguish between Brucks' (1985) concepts of objective topic knowledge (i.e., information stored in memory) and subjective topic knowledge (i.e., perception of how much an individual thinks he/she knows). Friestad and Wright's (1994) concept of persuasion knowledge (i.e., beliefs about the marketing tactics and effects of web-based interventions) has also received scant attention (e.g., Vashish and Royne 2016; Ham and Nelson 2016), while Friestad and Wright's (1994) concept of agent knowledge (i.e.…”

Section: Introductionmentioning

confidence: 99%

The influence of prior knowledge structures on website attitudes and behavioral intentions

Manika

Gregory‐Smith

Papagiannidis

2018

Computers in Human Behavior

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Section: Introductionmentioning

confidence: 99%

The influence of prior knowledge structures on website attitudes and behavioral intentions

Manika

Gregory‐Smith

Papagiannidis

2018

Computers in Human Behavior

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“…The task complexity leads to difficulties in the audit process when the auditor is confronted with this situation. So that the quality of decisions is also small if they evaluate much information rather than evaluating few information (Chan et al, 2015). Bonner (1994) reveals three reasons for the importance of task complexity in the audit environment.…”

Section: H1: Time Budget Pressures Have a Positive Impact On The Irrementioning

confidence: 99%

Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

Umar

Sitorus

Surya

et al. 2017

AABFJ

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This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Jobrelated stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement. This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Job-related stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement.JEL Classification: G38, M42, L51.

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“…In the LC condition, 97% (147/152) correctly identified that their negotiation involved three issues. In the HC condition, 88% (127/144), correctly identified that their negotiation involved seven issues, giving us confidence in our manipulation of objective complexity (for a discussion of objective and subjective objectivity, see Campbell, 1988;Chan et al, 2015;Maynard & Hakel, 1997).…”

Section: Resultsmentioning

confidence: 87%

When Less Is More: How Complexity Impacts Goal Setting, Judgment Accuracy, and Deals in Negotiation

Arnold

O’Connor

2020

Psychol Rep

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In two studies, we examine how objective complexity—in terms of numbers of negotiable issues—affects negotiators’ aspirations, perceptions, actions, and ultimately, the quality of agreements they reach. We hypothesized and found that when negotiators had a greater number of issues to resolve, they were less ambitious for their own outcomes and developed less accurate insights into their partners’ interests.

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The moderating roles of subjective (perceived) and objective task complexity in system use and performance

Cited by 26 publications

References 61 publications

The influence of prior knowledge structures on website attitudes and behavioral intentions

The influence of prior knowledge structures on website attitudes and behavioral intentions

Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

When Less Is More: How Complexity Impacts Goal Setting, Judgment Accuracy, and Deals in Negotiation

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