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Keywords: content analysis
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 175–196.
Published: 01 May 2018
... these patterns and trends in our specific context. We employ content analysis of the accounting profession's discourse in comment letters following Beck, Campbell, and Shrives's (2010) use of a blended interpretive and mechanistic approach. We use an interpretive approach to uncover patterns and trends...