It is hypothesized that the more expert a group of people examining personal income tax filings, the more variable the judgments will be about the accuracy. Independent random samples, each of 30 individuals, were chosen from groups with different levels of expertise. The low-expertise group consisted of people who had just completed their first intermediate accounting course. Members of the high-expertise group had completed undergraduate studies and were employed by reputable CPA firms. The sample members were asked to judge the accuracy of personal income tax filings. For the low-expertise group, the sample variance was 451.770, whereas for the high-expertise group, it was 1,614.208. Test the null hypothesis that the two population variances are equal against the alternative that the true variance is higher for the high-expertise group.
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