How many comparison dimensions individuals consider when they are asked to judge how similar two different objects are? I address individual heterogeneity in the number of comparison dimensions with data from a laboratory experiment. I estimate the smallest number of dimensions such that objects...

This paper establishes the tactics that auditors use in negotiations with their client-management. It analyses those tactics to determine whether they are related by some underlying dimensions and their relevant strategies. Auditors performed a sorting task on 38 audit-specific tactics and...