O presente estudo tem como principal objetivo avaliar o impacto de aspectos contingenciais no modelo básico do efeito da espera na avaliação geral de um serviço. Com base em estudos referentes à espera já realizados, o presente trabalho definiu o “modelo básico do efeito da espera na avaliação geral do serviço” que consiste no impacto negativo da espera na avaliação geral do serviço por meio da suscitação de emoções negativas. A influência de fatores contingenciais sobre o modelo é a principal contribuição do estudo, dado que essa abordagem não havia sido ainda estudada. Inicialmente, foi realizada uma etapa exploratória, qualitativa, para investigar as relações propostas no modelo teórico, assim como para compreender melhor os serviços de saúde, campo de estudo da pesquisa. Na sequência, a influência do envolvimento do consumidor, da singularidade do serviço, da pressão do tempo e do relacionamento interpessoal no modelo central foi investigada através da realização de uma survey com 382 pacientes As hipóteses foram testadas por meio de modelagem de equações estruturais, com o software LISREL 8.51. Os resultados indicam que o envolvimento do consumidor tem impacto positivo no seu tempo de espera aceitável. Já o efeito da singularidade do serviço sobre essa mesma variável não foi confirmado. A pressão do tempo apresentou impacto positivo no tempo de espera percebido e o efeito moderador do relacionamento interpessoal na relação entre as respostas afetivas negativas e a avaliação geral do serviço também foi confirmada. Além das hipóteses propostas, foi realizado um teste exploratório segundo o qual se confirmou o efeito moderador da variável gravidade sobre as relações que compõe o modelo básico do efeito da espera da avaliação geral do serviço. No final, os resultados são discutidos, e as limitações do estudo e sugestões para futuras pesquisas são apresentadas. / The most important objective of the present study is to evaluate the impact of the contingency aspects on the basic model of the waiting effect in the overall service evaluation. Based on studies in reference to the wait already carried out, this study defined the "basic model of the waiting effect on the general evaluation of the service" as being the negative impact of waiting in the general evaluation of the service because of the rise of negative emotions. The influence of contingency factors over the model is the most important contribution of the study as this approach has never been studied before. Iniatially, there was a qualitative exploratory to investigate the proposed relations in the theoretical model, as well as to have a better understanding of health care services, the field study of the research. Following that, the influence of the consumer involvement, the uniqueness of the service, the time pressure and the interpersonal relationship in the central model was investigated through a survey conducted among 382 patients The hypotheses were tested using structural equation modeling with LISREL 8.51 software. The results showed that the consumer involvement have a positive impact in the acceptable waiting time. On the other hand the effect of the uniqueness of the service over the same variable was not confirmed. The time pressure indicated a positive impact on the perceived waiting time and the moderate effect of the interpersonal relationship of the connection between negative affective reactions and the overall service evaluation was also confirmed. Beyond the proposed hypotheses, it was performed a exploratory test whereby it was confirmed the moderator effect of the gravity variable on the relations that form the basic model of the waiting effect on the overall service evaluation. In the end the results are discussed, and the limitations of the study and suggestions for future surveys are presented.

L’objectif majeur de cette thèse de doctorat est d’étudier la pression temporelle afin de mieux appréhender cette notion si familière et pourtant si peu étudiée. A partir de l’observation de l’omniprésence de cette pression temporelle dans notre société et de l’importance de la perception du temps dans nos activités quotidiennes, nous avons choisi de l’examiner à travers son influence sur l’estimation de durées. Pour ce faire, nous avons mis en place une série d’expérimentations : d’abord dans le cadre de la littérature sur l’estimation du temps, utilisant des tâches temporelle d’estimation verbale et de production de durées ; puis dans le cadre de la littérature sur la mémoire prospective, et plus précisément avec des tâches de mémoire prospective basée sur le temps. Notre hypothèse est que la pression temporelle provoque une modification du temps perçu. Les résultats de nos premières expérimentations réalisées avec des tâches temporelles d’estimation verbale et de production de durées révèlent que soumettre des participants à une condition de pression temporelle provoque une distorsion temporelle comparée à une condition sans pression temporelle. Cette distorsion temporelle va dans le sens d’une surestimation des durées. En revanche, aucun effet de la pression temporelle n’a été relevé dans les expérimentations réalisées avec les tâches de mémoire prospective basée sur le temps, si ce n’est sur les performances à la tâche non temporelle, aussi appelée tâche en cours. / This doctoral thesis aims at investigating time pressure to have a better understanding of this so familiar concept and yet so little studied. On the one hand, time pressure is ubiquitous in our occidental society; on the other hand, time perception is essential in our daily activities. Then, we have consciously opted to study time pressure through its effects on time estimation. To this end, we elaborate series of experiments within two different frameworks; time estimation literature with two different tasks (verbal estimation and time production) and prospective memory literature, more precisely with time-based prospective memory tasks. Our assumption is that time pressure leads to a subjective time distortion. The results of our experiments reveal that time pressure causes a temporal distortion when participants have to estimate or produce a duration: in the condition with time pressure they overestimate durations, compared to a condition without time pressure. In contrast, no time pressure effect is revealed on the temporal component of our time-based prospective memory task; but performance on the ongoing task is affected by time pressure.

Tax planning is a core service provided by tax practices of public accounting firms. Performing this service well is important to the firms, their clients and the tax professionals involved. This study experimentally examines the effects of supervisory advice on the judgment of tax professionals performing tax planning tasks of different complexity, in the presence of the tax contextual features of accountability and time pressure, and finds that such advice is not necessarily helpful to performance. The advice, task complexity and accountability literatures are used in framing arguments and developing hypotheses, which propose that the timing of advice and the complexity of the task interact, so that advice is not necessarily beneficial. The study also draws on the behavioral tax, audit and accounting literatures. Discussions with senior tax practitioners indicate that supervisory advice is usually given to tax professionals before they commence tax planning tasks. The results of this study support the hypotheses and demonstrate that this practice of giving advice may not improve performance in a tax planning task and may even be detrimental. First, the results indicate that the giving of advice by a supervisor should be conditional on task complexity. Supervisory advice is beneficial for a higher-complexity task but detrimental to a lower-complexity task. Second, the timing of when any advice is provided is important. Although advice is beneficial for the higher-complexity task, the results indicate that when advice is given before the tax professional commences the task it interferes with the processing of information and insightful judgments. The giving of advice after the tax professional has thought through the task and prepared a tentative solution results in better performance for this more complex task. / Accounting

Recently, online group-buying has been a popular business model. It was observed that many characteristics of online group-buying are potential stimuli of impulse buying. Therefore, we target traditional online group-buying and e-coupon group-buying and try to explore the characteristics of online group-buying stimulating impulse buying. Based on the literature review and empirical data collection, we identified five characteristics of online group-buying which may stimulate impulse buying. They are group-buying discount, time pressure, social interaction, perceived shopping convenience and consumption deadline. The data were collected through online questionnaire. The analysis result shows that the five characteristics of online group-buying indeed cause impulse buying. Further, we also explored whether the impulse buying behavior will be moderated in different situations. These moderators include group-buying model (traditional online group-buying vs. e-coupon group-buying), transaction price level, relationship with the group-buying initiator, product type and group-buying experience. The result indicates that the impulse buying behaviors are easier to be stimulated in the following situations: traditional online group-buying, lower transaction price, familiar with the traditional online group-buying initiator, non-food product and more experienced consumers of online group-buying.

No description available.

O presente estudo tem como principal objetivo avaliar o impacto de aspectos contingenciais no modelo básico do efeito da espera na avaliação geral de um serviço. Com base em estudos referentes à espera já realizados, o presente trabalho definiu o “modelo básico do efeito da espera na avaliação geral do serviço” que consiste no impacto negativo da espera na avaliação geral do serviço por meio da suscitação de emoções negativas. A influência de fatores contingenciais sobre o modelo é a principal contribuição do estudo, dado que essa abordagem não havia sido ainda estudada. Inicialmente, foi realizada uma etapa exploratória, qualitativa, para investigar as relações propostas no modelo teórico, assim como para compreender melhor os serviços de saúde, campo de estudo da pesquisa. Na sequência, a influência do envolvimento do consumidor, da singularidade do serviço, da pressão do tempo e do relacionamento interpessoal no modelo central foi investigada através da realização de uma survey com 382 pacientes As hipóteses foram testadas por meio de modelagem de equações estruturais, com o software LISREL 8.51. Os resultados indicam que o envolvimento do consumidor tem impacto positivo no seu tempo de espera aceitável. Já o efeito da singularidade do serviço sobre essa mesma variável não foi confirmado. A pressão do tempo apresentou impacto positivo no tempo de espera percebido e o efeito moderador do relacionamento interpessoal na relação entre as respostas afetivas negativas e a avaliação geral do serviço também foi confirmada. Além das hipóteses propostas, foi realizado um teste exploratório segundo o qual se confirmou o efeito moderador da variável gravidade sobre as relações que compõe o modelo básico do efeito da espera da avaliação geral do serviço. No final, os resultados são discutidos, e as limitações do estudo e sugestões para futuras pesquisas são apresentadas. / The most important objective of the present study is to evaluate the impact of the contingency aspects on the basic model of the waiting effect in the overall service evaluation. Based on studies in reference to the wait already carried out, this study defined the "basic model of the waiting effect on the general evaluation of the service" as being the negative impact of waiting in the general evaluation of the service because of the rise of negative emotions. The influence of contingency factors over the model is the most important contribution of the study as this approach has never been studied before. Iniatially, there was a qualitative exploratory to investigate the proposed relations in the theoretical model, as well as to have a better understanding of health care services, the field study of the research. Following that, the influence of the consumer involvement, the uniqueness of the service, the time pressure and the interpersonal relationship in the central model was investigated through a survey conducted among 382 patients The hypotheses were tested using structural equation modeling with LISREL 8.51 software. The results showed that the consumer involvement have a positive impact in the acceptable waiting time. On the other hand the effect of the uniqueness of the service over the same variable was not confirmed. The time pressure indicated a positive impact on the perceived waiting time and the moderate effect of the interpersonal relationship of the connection between negative affective reactions and the overall service evaluation was also confirmed. Beyond the proposed hypotheses, it was performed a exploratory test whereby it was confirmed the moderator effect of the gravity variable on the relations that form the basic model of the waiting effect on the overall service evaluation. In the end the results are discussed, and the limitations of the study and suggestions for future surveys are presented.

O presente estudo tem como principal objetivo avaliar o impacto de aspectos contingenciais no modelo básico do efeito da espera na avaliação geral de um serviço. Com base em estudos referentes à espera já realizados, o presente trabalho definiu o “modelo básico do efeito da espera na avaliação geral do serviço” que consiste no impacto negativo da espera na avaliação geral do serviço por meio da suscitação de emoções negativas. A influência de fatores contingenciais sobre o modelo é a principal contribuição do estudo, dado que essa abordagem não havia sido ainda estudada. Inicialmente, foi realizada uma etapa exploratória, qualitativa, para investigar as relações propostas no modelo teórico, assim como para compreender melhor os serviços de saúde, campo de estudo da pesquisa. Na sequência, a influência do envolvimento do consumidor, da singularidade do serviço, da pressão do tempo e do relacionamento interpessoal no modelo central foi investigada através da realização de uma survey com 382 pacientes As hipóteses foram testadas por meio de modelagem de equações estruturais, com o software LISREL 8.51. Os resultados indicam que o envolvimento do consumidor tem impacto positivo no seu tempo de espera aceitável. Já o efeito da singularidade do serviço sobre essa mesma variável não foi confirmado. A pressão do tempo apresentou impacto positivo no tempo de espera percebido e o efeito moderador do relacionamento interpessoal na relação entre as respostas afetivas negativas e a avaliação geral do serviço também foi confirmada. Além das hipóteses propostas, foi realizado um teste exploratório segundo o qual se confirmou o efeito moderador da variável gravidade sobre as relações que compõe o modelo básico do efeito da espera da avaliação geral do serviço. No final, os resultados são discutidos, e as limitações do estudo e sugestões para futuras pesquisas são apresentadas. / The most important objective of the present study is to evaluate the impact of the contingency aspects on the basic model of the waiting effect in the overall service evaluation. Based on studies in reference to the wait already carried out, this study defined the "basic model of the waiting effect on the general evaluation of the service" as being the negative impact of waiting in the general evaluation of the service because of the rise of negative emotions. The influence of contingency factors over the model is the most important contribution of the study as this approach has never been studied before. Iniatially, there was a qualitative exploratory to investigate the proposed relations in the theoretical model, as well as to have a better understanding of health care services, the field study of the research. Following that, the influence of the consumer involvement, the uniqueness of the service, the time pressure and the interpersonal relationship in the central model was investigated through a survey conducted among 382 patients The hypotheses were tested using structural equation modeling with LISREL 8.51 software. The results showed that the consumer involvement have a positive impact in the acceptable waiting time. On the other hand the effect of the uniqueness of the service over the same variable was not confirmed. The time pressure indicated a positive impact on the perceived waiting time and the moderate effect of the interpersonal relationship of the connection between negative affective reactions and the overall service evaluation was also confirmed. Beyond the proposed hypotheses, it was performed a exploratory test whereby it was confirmed the moderator effect of the gravity variable on the relations that form the basic model of the waiting effect on the overall service evaluation. In the end the results are discussed, and the limitations of the study and suggestions for future surveys are presented.

This study aimed to verify how time pressure and missing information influence the quality of decisions. Themes investigated were decision process; its influential factors - time pressure and missing information; quality of the decision; and Multicriteria Method AHP - Analytical Hierarchical Process. To achieve the proposed objective was developed a Decision Support System - the AHP MAKH-ER structured with the AHP method. Once validated by users and the researcher, an experimental research was done using a decision task with multiple alternatives and criteria, with twenty subjects divided into four experimental groups, according to the incidence or not of the time pressure and the missing information. The task which simulates a car purchase was structured to create an environment for decision, in which knowledgeable individuals from car industry make their choices and comparisons, whether or not subjected to time pressure and missing information. Formulated and tested the hypothesis it was verified that (a) the time pressure does not influence negatively the quality of individuals‟ decisions, (b) the missing information does not influence negatively the quality of individuals‟ decisions, and (c) further information does not overcome the lack of time to decide, thus not improving the quality of individuals‟ decisions. However, it was also possible, through a post-experiment questionnaire and the mapping of computer access (logs) to verify different behaviors of individuals in decision making. Pressured by time the individuals sought the information by criteria, or, changed their strategy: starting by the alternative and subsequently by the criterion. The experimental subjects, facing the time pressure focused on the car of their choice, whereas without time pressure, they rationalized some more, using the information, and disagreed with the car chosen. Assumptions of the Theory of Image also explained some findings, indicating that previously structured images in the mind of the decision maker, which represent his preferences, are a way to face the time pressure. Still regarding this variable, it was found that the decision-makers accelerate the processing of information, making the task more quickly and thus they feel more the pressure of time, as blocking of the mind and feeling of stress, then the missing information when subjected to both variables. Upon the missing information it was observed that the use of prior knowledge and experience was the most prominent strategy of confrontation. In a lower frequency, there was also a demonstration of confidence by some experimental subjects when information was missing in the task. Finally, a strategy observed was the choice of the alternative in which information was available (when compared with other alternative without information), emphasizing that this topic needs a greater depth. / Este estudo teve por objetivo verificar como a pressão do tempo e a falta de informação influenciam na qualidade das decisões. Foram abordados os temas processo decisório; seus fatores influentes pressão do tempo e falta de informação; a qualidade da decisão; e o Método Multicritério AHP Processo Analítico Hierárquico. Para atingir o objetivo proposto foi desenvolvido um Sistema de Apoio à Decisão - o AHP MAKH-ER- estruturado com o Método AHP. Depois de validado pelos usuários e pela pesquisadora, realizou-se uma pesquisa experimental utilizando uma tarefa decisória com múltiplas alternativas e critérios, com vinte sujeitos separados em quatro grupos experimentais, de acordo com a incidência ou não da pressão do tempo e da falta de informação. A tarefa, que simula uma compra de carro, foi estruturada a fim de criar um ambiente de decisão, em que indivíduos conhecedores do ramo de automóveis fazem suas escolhas e comparações, submetidos ou não a pressão do tempo e a falta de informação. Formuladas e testadas às hipóteses verificou-se que (a) a pressão do tempo não influencia negativamente na qualidade das decisões dos indivíduos, (b) a falta de informação não influencia negativamente na qualidade das decisões dos indivíduos, e (c) mais informação não supera a falta de tempo para decidir, não melhorando assim a qualidade das decisões dos indivíduos. Entretanto, também foi possível, por meio de um questionário pós-experimento e do mapeamento dos acessos computacionais (logs); verificar diferentes comportamentos dos indivíduos no processo decisório. Pressionados pelo tempo os indivíduos buscaram a informação por critérios, ou ainda, mudaram de estratégia: iniciando por alternativa e posteriormente por critério. Os sujeitos experimentais, diante da pressão do tempo focaram no carro de sua preferência, enquanto que sem pressão de tempo, alguns racionalizaram mais, utilizaram as informações, e não concordaram com o carro escolhido. Pressupostos da Teoria da Imagem também justificaram alguns achados, indicando que as imagens previamente estruturadas na mente do decisor, as quais representam suas preferências, são uma forma de enfrentar a pressão do tempo. Ainda com relação a esta variável, verificou-se que os tomadores de decisão aceleram o processar da informação, realizando a tarefa de forma mais rápida, e sentindo assim mais a pressão do tempo, na forma de bloqueamento da mente e sentimento de estresse, do que a falta de informação quando sujeito a ambas as variáveis. Diante da falta de informação observou-se que a utilização do conhecimento prévio bem como da experiência do indivíduo foi a estratégia de enfrentamento mais destacada. Em uma freqüência menor, encontrou-se também a demonstração de autoconfiança por parte de alguns sujeitos experimentais quando havia informação faltante na tarefa. Por fim, uma estratégia observada, foi a escolha da alternativa em que a informação estava disponível (quando comparada a outra alternativa sem informação), destacando que este tópico carece de um aprofundamento maior.

Revisionsyrket är en profession kännetecknad av hög arbetsbelastning och tidspress, något som i högre grad karaktäriserar marknadsledande revisionsbyråer. Flertalet studier kring tidspress och hög arbetsbelastning har gjorts, vilka visar att det i många fall påverkar revisorns prestation negativt. Däremot finns även studier som antyder en högre prestation i denna kontext. De motstridiga resultaten kan tyda på att det finns bakomliggande orsaker vilka inte tidigare undersökts och som har betydelse för hanteringen av tidspress och hög arbetsbelastning. Studiens syfte är därför att skapa en mer djupgående förståelse för tidspress bland revisorer. Den teoretiska referensramen indikerar främst att revisorer påverkas negativt av tidspress, samt att kvaliteten på granskningar de utför påverkas negativt. Den visar också att det finns olika personlighetstyper som hanterar olika situationer bättre respektive sämre. Dessutom kan personlighet tillsammans med faktorer som omgivning, erfarenhet och kunskap påverka revisorns professionella skepticism och därmed dennes prestation. Det resultat som insamlats via intervjustudier stämmer till viss del överens med den teoretiska referensramen och slutsatser som kan dras är att vissa personlighetstyper, särskilt samvetsgrannhet, passar bättre in på en revisor. Även omgivning, livssituation och erfarenhet förefaller spela roll i hur revisorer hanterar tidspress. Det är dock svårt att avgöra hur tidspressen påverkar revisionskvaliteten, eftersom definitionen av revisionskvalitet är svår att precisera. Dessutom verkar det föreligga ett förväntningsgap i vad revisorns uppgift egentligen är, vilket försvårar en slutsats angående kvaliteten. / The audit profession is characterized by heavy workloads and time pressure, especially at the market-leading audit firms. Multiple studies regarding time pressure and heavy workloads show that these factors often have a negative impact on the auditor’s performance. However, there are also studies which state that time pressure can lead to better performance. These contradictory results indicate underlying causes not previously investigated which may affect how auditors handle time pressure and heavy workloads. Therefore, the purpose of this study is to create a profound understanding of time pressure among auditors. The theoretical frame of reference indicates that auditors are mainly negatively affected by time pressure and that the quality of the audits they perform are adversely affected. It also shows that people with different personality types handle situations in different ways. Further, it shows that personality as well as other factors such as the work environment, experience and knowledge can influence the auditor’s professional scepticism and thus their performance. The results collected through interviews correspond to some extent with the theoretical frame of reference. The conclusions that can be drawn are that some personality traits, especially conscientiousness, are more suitable for an auditor, but also that the work environment, life situation and experience play a role in how auditors handle time pressure. However, it is difficult to determine how time pressure affects audit quality as the definition of audit quality is hard to specify and grasp. There also appears to be an expectation gap in what the auditor’s tasks really are which makes it difficult to draw a conclusion about the quality.

Human errors are common in the contemporary cyber ecosystem, and in an organization’s cybersecurity chain, humans are considered the weakest link. Cybercriminals exploit human vulnerabilities using sophisticated attacks such as phishing. Human susceptibility to phishing is a persistent threat, and has a devastating effect on organizational and personal security. Previous researchers found that human susceptibility to phishing increases in presence of some factors such as organizational, individual, and environmental. Various studies highlight time pressure as one of the influencing factors that can negatively or positively impact human behavior. This research study aimed to investigate the effect of time pressure on human cybersecurity behavior regarding the ability to detect phishing. The study used quantitative research and developed a questionnaire comprising interactive phishing emails distributed online to 03 random groups having different time limits to complete the questionnaire. The study received 356 complete responses. The study's result shows a slight change in user behavior under time pressure, and the impact of time pressure can be positive or negative. However, the results are not statistically significant for all demographic groups to accept this slight change in variance. Moreover, this study's results validate previous studies on human susceptibility to phishing and found more than 50 % of respondents vulnerable to phishing. Thus, the results of this study indicate that the factor of time pressure itself does not significantly impact the human ability to detect phishing. However, it is essential to note that other work-related tasks or stress associated with time pressure can influence human behavior in detecting phishing attempts. In conclusion, the author also proposes further testing and some methodology tweaking by modifying the time given to each tested group and adding more elements to the questionnaire. Finally, the study also suggested conducting the same analysis on physically controlled groups in an organizational or institutional setting.