Both hypotheses are retested, separating the data for the manufacturing and superannuation
industry cases. Descriptive results from an ANOVA indicate that while the coefficients for both
industry- and task-based experience suggest improved performance in the manufacturing and
superannuation cases, the results are not statistically significant. Similarly, industry-based
experience is not a significantly better predictor of improved auditor performance than task-based
experience when the data are separated for each case