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This study examined working memory (WM) using complex span tasks (CSTs) to improve theoretical understanding of the relationship between WM and high-level cognition (HLC) in children. A total of 92 children aged 7 and 8 years were tested on three computer-paced CSTs and measures of nonverbal reasoning, reading, and mathematics. Processing times in the CSTs were restricted based on individually titrated processing speeds, and performance was compared with participant-led tasks with no time restrictions. Storage, processing accuracy, and both processing and recall times within the CSTs were used as performance indices to understand the effects of time restrictions at a granular level. Restricting processing times did not impair storage, challenging models that argue for a role of maintenance in WM. A task-switching account best explained the effect of time restrictions on performance indices and their …