Information overload research in accounting: a systematic
2023年6月13日 · This paper reviews literature in the domain of information overload in accounting. The underlying psychological concepts of information load (as applied in accounting research) are summarized, and a framework to discuss findings in a structured way is proposed.
Australian Accounting Review - Wiley Online Library
2024年2月29日 · Using questionnaire data from 301 auditors, analysed using structural equation modelling, we find that work overload is positively but indirectly related to turnover intention via work–life balance. Additionally, organisational commitment (job satisfaction) is directly (indirectly) and negatively related to turnover intention.
Information Overload Research in Accounting - SSRN
2021年1月5日 · This paper reviews literature in the domain of information overload in accounting. The underlying psychological concepts of information load (as applied in accounting research) are summarized, and a framework to discuss findings in a structured way is proposed.
Information overload is a widely accepted phenomenon that has been researched across a number of disciplines. This article aims to conduct an in-depth review of information overload research in accounting. Eppler and Mengis (2004) and Roetzel (2019) have conducted comprehensive literature reviews in the eld of management science.
Information overload and disclosure smoothing | Review of Accounting …
This paper examines whether managers can reduce the detrimental effects of information overload by spreading out, or temporally smoothing, disclosures. We begin by attempting to identify managerial smoothing.
Disclosure Overload? A Professional‐User Perspective on the
2019年5月9日 · Consistent with the claims made by regulators, auditors, and preparers, we find that a significant portion of professional financial statement users believe disclosure overload is a problem. However, this group is in the minority, with about twice as many professional users believing that overload is not a problem and that more information ...
Information Overload Research in Accounting – A Systematic …
2020年1月1日 · We provide a framework for understanding these effects in numerous contexts of interest to accounting researchers and focus particularly on how salient features of accounting settings may...
The Dilemma of Information Overload: A Review of Literature …
2022年12月29日 · Design/Methodology/Approach: This paper aims to analyze the nature and trends of literature on information overload in the field of accounting and finance from 2017 to 2021 by adopting a...
Causes, consequences, and strategies to deal with information overload …
2024年11月1日 · Mitigating info overload requires holistic use of strategies, technology, and multiple skills. Personalized solutions are essential in preventing and managing information overload. The exponential growth of digital information has led to the pervasive problem of information overload, affecting decision-making, productivity, and well-being.
Regulation‐induced Disclosures: Evidence of Information Overload ...
Over time, as more (disclosure-related) accounting standards and regulations are introduced, the index captures the cumulative effect of regulation-induced disclosures and allows us to investigate whether and when information overload occurs.
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