Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing
Objective: the study aimed to assess the moderating effect of confidence in the joint influence of time pressure and complexity in judgment and decision-making (JDM) in auditing. The behavioral decision theory (BDT) was used from the perspective of the anchoring heuristic. Methods: as a method, the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2021-03-01
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| Series: | RAC: Revista de Administração Contemporânea |
| Subjects: | |
| Online Access: | https://rac.anpad.org.br/index.php/rac/article/view/1477 |
| _version_ | 1827835371987140608 |
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| author | Cleston Alexandre dos Santos Paulo Roberto da Cunha |
| author_facet | Cleston Alexandre dos Santos Paulo Roberto da Cunha |
| author_sort | Cleston Alexandre dos Santos |
| collection | DOAJ |
| description | Objective: the study aimed to assess the moderating effect of confidence in the joint influence of time pressure and complexity in judgment and decision-making (JDM) in auditing. The behavioral decision theory (BDT) was used from the perspective of the anchoring heuristic. Methods: as a method, the 2x2x2 experiment was used with a final sample of 126 independent auditors. For analysis, the t-test and multiple linear regressions were used. Results: the findings allow us to infer that factors such as trust, time pressure, and complexity, individually and jointly, influence JDM. The study showed that trust moderates the joint influence of time pressure and complexity on JDM. Time pressure and task complexity negatively influence JDM, but when including trust as a moderating factor, the effect of time pressure and complexity is mitigated, reducing the auditor’s difficulties and uncertainties in JDM. Conclusion: the study contributes to BDT, moving academic research toward understanding the interrelationships between personal, environmental, and task factors. It also contributes by presenting evidence that there is a need for considering and observing the effects generated by the factors altogether, in order to contribute to improving the quality of the audit. |
| first_indexed | 2024-03-12T06:07:38Z |
| format | Article |
| id | doaj.art-4da5adbfdc714d73a10e14f7ce79f985 |
| institution | Directory Open Access Journal |
| issn | 1415-6555 1982-7849 |
| language | English |
| last_indexed | 2024-03-12T06:07:38Z |
| publishDate | 2021-03-01 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) |
| record_format | Article |
| series | RAC: Revista de Administração Contemporânea |
| spelling | doaj.art-4da5adbfdc714d73a10e14f7ce79f9852023-09-03T03:25:11ZengAssociação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)RAC: Revista de Administração Contemporânea1415-65551982-78492021-03-01255e200037e20003710.1590/1982-7849rac2021200037.en1477Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in AuditingCleston Alexandre dos Santos0Paulo Roberto da Cunha1Universidade Federal de Mato Grosso do Sul, Programa de Pós-Graduação em Ciências Contábeis, Campo Grande, MS, Brazil.Universidade Regional de Blumenau, Programa de Pós-Graduação em Ciências Contábeis, Blumenau, SC, Brazil; Universidade do Estado de Santa Catarina, Curso de Graduação em Ciências Contábeis, Ibirama, SC, Brazil.Objective: the study aimed to assess the moderating effect of confidence in the joint influence of time pressure and complexity in judgment and decision-making (JDM) in auditing. The behavioral decision theory (BDT) was used from the perspective of the anchoring heuristic. Methods: as a method, the 2x2x2 experiment was used with a final sample of 126 independent auditors. For analysis, the t-test and multiple linear regressions were used. Results: the findings allow us to infer that factors such as trust, time pressure, and complexity, individually and jointly, influence JDM. The study showed that trust moderates the joint influence of time pressure and complexity on JDM. Time pressure and task complexity negatively influence JDM, but when including trust as a moderating factor, the effect of time pressure and complexity is mitigated, reducing the auditor’s difficulties and uncertainties in JDM. Conclusion: the study contributes to BDT, moving academic research toward understanding the interrelationships between personal, environmental, and task factors. It also contributes by presenting evidence that there is a need for considering and observing the effects generated by the factors altogether, in order to contribute to improving the quality of the audit.https://rac.anpad.org.br/index.php/rac/article/view/1477judgment and decision-making in auditingtrusttime pressuretask complexityanchoring heuristics |
| spellingShingle | Cleston Alexandre dos Santos Paulo Roberto da Cunha Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing RAC: Revista de Administração Contemporânea judgment and decision-making in auditing trust time pressure task complexity anchoring heuristics |
| title | Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing |
| title_full | Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing |
| title_fullStr | Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing |
| title_full_unstemmed | Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing |
| title_short | Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing |
| title_sort | effect of trust between the time pressure and complexity in judging and decision making in auditing |
| topic | judgment and decision-making in auditing trust time pressure task complexity anchoring heuristics |
| url | https://rac.anpad.org.br/index.php/rac/article/view/1477 |
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