Group Decision Making: The Impact of Opportunity-Cost Time Pressure and Group Support Systems.

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).