Based upon the Rosencwaig and Gersho theory of the photoacoustic effect, a simplified model, which applies to thermally thick samples, is presented. The theoretical variations of the modulus and of the phase of the photoacoustic signal are compared to the experimental results for a wide range of very or moderately absorbing materials. The variations of the tangent of the phase with regard to the wavelength reproduce an absorption spectrum turning the photoacoustic spectroscopy into a quantitative technique.
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Poulet et al. (1980) studied this question.
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