dependent variables

  1. J

    THE IMPACT OF THE REVIEW PROCESS IN HYPOTHESIS GENERATION TASKS

    Description This paper examines the performance of auditors in generating hypotheses in an analytical review case both prior to and after review. It partitionst wo possible sourceso f gain from the review process, namely the discussion effect and the rank effect. The discussion effect compares...
  2. J

    The organizational context of professionalism in accounting

    Description This study analyses the degree to which change in the organizational context, content and location (both of the individual within the organization and the organization within the field) of professional work has contributed to variation in attitudes toward professional ideology and...
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