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| Following the completion of individual codings, the members of each team compared and discussed their respective categorizations until ultimately reaching consensus regarding the final categories for each article. Ahuvia (2001) suggests that reviewers can better judge the confirmability or public credibility of a qualitative content analysis if the researcher submits his original data set, codings, and justification for particular codes if necessary along with a manuscript. Type of Nonattest Service Independence Would Be Impaired Bookkeeping * Determine or change journal entries, account codings or classification for transactions, or other accounting records without obtaining client approval. |
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