A study reported in The Accounting Review examined the separate and joint effects of two levels of time pressure (low and moderate) and three levels of knowledge (naive, declarative, and procedural) on key word selection behavior in tax research. Subjects were given a tax case containing a set of facts, a tax issue, and a key word ind consisting of 1336 key words. They were asked to select the key words they believed would refer them to a tax authority relevant to resolving the tax case. Prior to the experiment, a group of tax experts determined that the text contained 19 relevant key words. Subjects in the naive group had little or no declarative or procedural knowledge, subjects in the declarative group had significant declarative knowledge but little or no procedural knowledge, and subjects in the procedural group had significant declarative knowledge and procedural knowledge. Declarative knowledge consists of knowledge of both the applicable tax rules and the technical terms used to des such rules. Procedural knowledge is knowledge of the rules that guide the tax researcher's search for relevant key words. Subjects in the low time pressure situation were told they had 25 minutes to complete the problem, an amount of time which should be "more than adequate" to complete the case; subjects in the moderate time pressure situation were told they would have "only" 11 minutes to complete the case. Suppose 25 subjects were selected for each of the six treatment combinations and the sample means for each treatment combination are as follows (standard deviations are in parentheses). Excel File: data13-33.xlsx Knowledge Naive Declarative Procedural Low 1.13 1.56 2.00 (1.12) (1.33) (1.54) Time Pressure Moderate 0.48 1.68 2.86 (0.80) (1.36) (1.80) Use the ANOVA procedure to test for any significant differences due to time pressure, knowledge, and interaction. Use a 0.05 level of significance. Assume that the total sum of squares for this experiment is 327.50. Letting Time Pressure be Factor A and Knowledge be Factor B, show the entries in the ANOVA table (to 2 decimals, if necessary). Do not round intermediate calculations. If your answer is zero, enter "0". Source of Sum Degrees p-value Variation of Squares of Freedom Mean Square F (to 4 decimals) Factor A X X X X Factor B X x x X X X Interaction X x Error x x x Total 327.50 The p-value for Factor A is greater than 0.10 What is your conclusion with respect to Factor A? Factor A is not significant v The p-value for Factor B is |less than 0.01 What is your conclusion with respect to Factor B? Factor B is significant V V The p-value for the interaction of factors A and B is |between 0.01 and 0.025 What is your conclusion with respect to the interaction of Factors A and B? The interaction of factors A and B is significant
