Knowing that user resistance is a common reason for IS implementation failure, we examine how emotion regulation influences whether IS use stress is transformed into user resistance. We distinguish between two types of IS use stressors, challenge and hindrance IS use stressors, and two types of emotion regulation strategies, cognitive reappraisal and expressive suppression. Using empirical data from 185 employees facing an IS implementation initiative, we found clear evidence that cognitive reappraisal and expressive suppression influence the relationship between stressors and resistance. We contribute to the IS stress and resistance literature by theorizing affective resistance formation as a preimplementation process shaped by IS use stressors and emotion regulation.