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The Influence of the Source of Professional Standards on Juror Decision Making.

Frank A. Buckless; Robert L. Peace
The Accounting Review 1993 68(1), 164-175
Abstract Reports on the influence of the source of auditing professional standards on juror decision making concerning auditor liabilities. Manipulation of the source of professional auditing standards to examine its influence on juror's decisions; Indications that jurors are more likely to rule unfavorably when the professsion's standards are offered in defense.

Contrast Coding: A Refinement of ANOVA in Behavioral Analysis.

Frank A. Buckless; Sue Pickard Ravenscroft
The Accounting Review 1990 65(4), 933-945
Abstract Illustrates the increased statistical power of contrast coding over the conventional ANOVA on behavioral analysis, when multiple-level factors are involved or when certain types of interactive relationships among factors are hypothesized. Effect on Type I error rates; Limitations of ANOVA; Advantages of contrast coding; Empirical examples; Multi-level factors.