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All else being equal, as the level of materiality decreases, the amount of evidence required will:
Social Cognitive Theory
A theory that proposes that learning takes place through the observation, imitation, and the modeling of others within a social context.
Reciprocal Behavior
Mutual exchange of actions or attitudes between individuals or groups, where one's behavior is a response to the other.
Vicarious Learning
A process of learning by watching the actions or behaviors of another person.
Positive Consequences
Outcomes or results of an action that are beneficial or desirable, encouraging the repetition of the behavior that led to them.
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