Description of interviewee characteristics
| Code | Type of assurance provider | Position | Role | Country |
|---|---|---|---|---|
| I.1 | Big4 | Partner | Auditor | Austria |
| I.2 | Accreditation bodies | Director | Assurance provider | Austria |
| I.3 | Big4 | Partner | Auditor | Austria |
| I.4 | Big4 | Manager | Auditor | Austria |
| I.5 | Big4 | Director | Auditor | Austria |
| I.6 | Non-Big4 | Partner | Auditor | Austria |
| I.7 | Big4 | Senior manager | Auditor | Germany |
| I.8 | Big4 | Manager | Auditor | Austria |
| I.9 | Big4 | Senior manager | Auditor | Germany |
| I.10 | Big4 | Partner | Auditor | Austria |
| I.11 | Accreditation bodies | Senior manager | Assurance provider | Germany |
| I.12 | Big4 | Director | Auditor | Austria |
| I.13 | Big4 | Senior manager | Auditor | Austria |
| I.14 | Big4 | Partner | Auditor | Germany |
| I.15 | Big4 | Partner | Auditor | Austria |
| I.16 | Big4 | Director | Auditor | Austria |
| I.17 | Non-Big4 | Director | Auditor | Austria |
| I.18 | Non-Big4 | Partner | Auditor | Austria |
| I.19 | Non-Big4 | Director | Auditor | Austria |
| I.20 | Non-Big4 | Manager | Auditor | Austria |
| I.21 | Accreditation bodies | Director | Assurance provider | Germany |
| I.22 | Big4 | Manager | Auditor | Austria |
| I.23 | Non-Big4 | Partner | Auditor | Austria |
| Code | Type of assurance provider | Position | Role | Country |
|---|---|---|---|---|
| I.1 | Big4 | Partner | Auditor | Austria |
| I.2 | Accreditation bodies | Director | Assurance provider | Austria |
| I.3 | Big4 | Partner | Auditor | Austria |
| I.4 | Big4 | Manager | Auditor | Austria |
| I.5 | Big4 | Director | Auditor | Austria |
| I.6 | Non-Big4 | Partner | Auditor | Austria |
| I.7 | Big4 | Senior manager | Auditor | Germany |
| I.8 | Big4 | Manager | Auditor | Austria |
| I.9 | Big4 | Senior manager | Auditor | Germany |
| I.10 | Big4 | Partner | Auditor | Austria |
| I.11 | Accreditation bodies | Senior manager | Assurance provider | Germany |
| I.12 | Big4 | Director | Auditor | Austria |
| I.13 | Big4 | Senior manager | Auditor | Austria |
| I.14 | Big4 | Partner | Auditor | Germany |
| I.15 | Big4 | Partner | Auditor | Austria |
| I.16 | Big4 | Director | Auditor | Austria |
| I.17 | Non-Big4 | Director | Auditor | Austria |
| I.18 | Non-Big4 | Partner | Auditor | Austria |
| I.19 | Non-Big4 | Director | Auditor | Austria |
| I.20 | Non-Big4 | Manager | Auditor | Austria |
| I.21 | Accreditation bodies | Director | Assurance provider | Germany |
| I.22 | Big4 | Manager | Auditor | Austria |
| I.23 | Non-Big4 | Partner | Auditor | Austria |
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