An Accounting Professor Published Two Articles

An accounting professor published two articles. The first described one company's internal controls, while the second reported the results of a study which compared perceptions of internal control effectiveness by financial statement auditors and chief financial officers. The second paper concluded that auditors were more likely than chief financial officers to question the effectiveness of a control. Which of the following statements is most true?

A) Both articles would be considered scholarly information.
B) Both articles would be considered practitioner information.
C) The first article would be considered scholarly information; the second, practitioner.
D) The first article would be considered practitioner information; the second, scholarly.