An Accounting Professor Published Two Articles

question 32

Multiple Choice

An accounting professor published two articles. The first described one company's internal controls, while the second reported the results of a study which compared perceptions of internal control effectiveness by financial statement auditors and chief financial officers. The second paper concluded that auditors were more likely than chief financial officers to question the effectiveness of a control. Which of the following statements is most true?

• A)Both articles would be considered scholarly information.
• B)Both articles would be considered practitioner information.
• C)The first article would be considered scholarly information; the second, practitioner.
• D)The first article would be considered practitioner information; the second, scholarly.

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Definitions:

Universal Value

Ethical and moral principles that are recognized as important and valid for all people and cultures at all times.

United Nations

An international organization founded in 1945 to promote peace, security, and cooperation among countries worldwide.

Social Media

Platforms and websites that enable users to create, share content, or participate in social networking, fostering community interaction and personal expression.

News Commentators

Professionals who analyze, interpret, and discuss news events and topical issues, often on television or radio broadcasts.