Group Decision Making: The Impact of Opportunity-Cost Time Pressure and Group Support Systems.
通过实验研究机会成本时间压力对审计群体完成重要性判断任务的影响，并考察群体支持系统（GSS）在其中的作用。
Abstract This paper reports on an experimental study designed specifically to examine the impact of opportunity-cost time pressure on group decision making during completion of an audit judgment task. In Phase I of the study, trained audit students, working in groups, completed a series of materiality judgments in both the presence and the absence of time pressure. In Phase II of the study, the experiment was replicated with a second set of subjects where communication was assisted through the us(; of a Group Support System (GSS).