The Effects of Clustering and Response Mode Correspondence on the Evaluation of Internal Accounting Controls

This dissertation studied the effects of clustering and response mode correspondence on the accuracy and consistency of the evaluation of internal accounting controls. 'Accuracy' was operationalized as the means of subjects' evaluations. 'Consistency' was operationalized as the variance of those evaluations. 'Clustering' relates to the physical organization of the facts or evidence concerning the problem or task. The 'response mode' is an instance of framing, and relates to the form of the presentation of the decision task. Correspondence between the response mode and clustering scheme was defined as a 'structured environment,' and a lack of correspondence defined an 'unstructured environment.'

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Date dc:date

10000-01-01

Author dc:creator

• Macur, Kenneth Michael

• Business Administration, Accounting

Identifier

(UMI)AAI8908762

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71413