Efeito da Confiança entre a Pressão de Tempo e Complexidade no Julgamento e Tomada de Decisão em Auditoria

ABSTRACT 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.

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Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing

Revista de Administração Contemporânea ◽

10.1590/1982-7849rac2021200037.en ◽

2021 ◽

Vol 25 (5) ◽

Author(s):

Cleston Alexandre dos Santos ◽

Paulo Roberto da Cunha

Keyword(s):

Decision Making ◽

Time Pressure ◽

Task Complexity ◽

Academic Research ◽

Behavioral Decision Theory ◽

Behavioral Decision ◽

Joint Influence ◽

Final Sample ◽

And Task

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PENGARUH KOMPLEKSITAS TUGAS, TINDAKAN SUPERVISI, DUKUNGAN KELOMPOK, DAN TEKANAN WAKTU KERJA TERHADAP KUALITAS HASIL AUDIT

jurnal ekonomi ◽

10.47896/je.v23i1.66 ◽

2020 ◽

Vol 23 (1) ◽

pp. 23-32

Author(s):

Rahma Tika

Keyword(s):

Linear Regression ◽

Time Pressure ◽

Task Complexity ◽

Test Validity ◽

Reliability Testing ◽

Group Support ◽

Action Group ◽

Processing Data ◽

The Impact

The research was aimed to analyze and provide emprical evidences about the impact of task complexity, supervise action, group support, and time pressure on the quality of audit results. Dependent variable in the research is quality of audit results and independent variabel in the research is task complexity, supervise action, group support, and time pressure. The data used in this study contains the perception of the independent auditor who filled out questionnaires. The sample in this study involves an independent auditor at 10 Office of Public Accountants in West Jakarta and South Jakarta. Questionnaires were distributed by 73 questionnaires, of 73 questionnaires were distributed, which can be processed only 58 questionnaires. Processing data using test validity, reliability testing, testing assumptions of clasical, linear regression, and correlation test with SPSS for Windows version 19.0. The result proved that task complexity, supervise action, group support, and time pressure influanced quality of audit results simultaneously. Besides that, this study proved that supervise action and time pressure influenced quality of audit results partially, but task complexity and supervise action didn’t influanced quality of audit results.Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh kompleksitas tugas, tindakan supervisi, dukungan kelompok, dan tekanan waktu kerja terhadap kualitas hasil audit. Variabel dependen dalam penelitian ini adalah kualitas hasil audit dan variabel independen dalam penelitian ini adalah kompleksitas tugas, tindakan supervisi, dukungan kelompok, dan tekanan waktu kerja. Data yang digunakan dalam penelitian ini berisi persepsi dari auditor independen yang mengisi kuesioner. Sampel dalam penelitian ini melibatkan auditor independen pada 10 Kantor Akuntan Publik di Wilayah Jakarta Barat dan Jakarta Selatan. Kuesioner yang disebarkan sebanyak 73 kuesioner, dari 73 kuesioner yang disebarkan, yang dapat diolah hanya 58 kuesioner. Pengolahan data menggunakan pengujian validitas, pengujian reliabilitas, pengujian asumsi klasik, uji regresi linear, dan uji korelasi melalui program SPSS for Windows Versi 19.0. Hasil penelitian menunjukkan bahwa kompleksitas tugas, tindakan supervisi, dukungan kelompok, dan tekanan waktu kerja mempengaruhikualitas hasil audit secara simultan. Selain itu, penelitian ini juga membuktikan bahwa tindakan supervisi dan tekanan waktu kerja secara parsial mempengaruhi kualitas hasil audit, sedangkan kompleksitas tugas dan dukungan kelompok tidak berpengaruh pada kualitas hasil audit

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Evaluating Levels of Automation in Human–Robot Collaboration at Different Workload Levels

Applied Sciences ◽

10.3390/app11167340 ◽

2021 ◽

Vol 11 (16) ◽

pp. 7340

Author(s):

Dana Gutman ◽

Samuel Olatunji ◽

Yael Edan

Keyword(s):

User Study ◽

Task Complexity ◽

User Preferences ◽

Task Execution ◽

Levels Of Automation ◽

Four Levels ◽

Human Robot Collaboration ◽

Different Levels ◽

And Task

This study explored how levels of automation (LOA) influence human robot collaboration when operating at different levels of workload. Two LOA modes were designed, implemented, and evaluated in an experimental collaborative assembly task setup for four levels of workload composed of a secondary task and task complexity. A user study conducted involving 80 participants was assessed through two constructs especially designed for the evaluation (quality of task execution and usability) and user preferences regarding the LOA modes. Results revealed that the quality of task execution and usability was better at high LOA for low workload. Most of participants also preferred high LOA when the workload increases. However, when complexity existed within the workload, most of the participants preferred the low LOA. The results reveal the benefits of high and low LOA in different workload situations. This study provides insights related to shared control designs and reveals the importance of considering different levels of workload as influenced by secondary tasks and task complexity when designing LOA in human–robot collaborations.

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