Table 2

Demographic profile of respondents (N = 340)

VariableCategoryFrequencyPercentage (%)
Job TitleAuditor10430.6
Accountant8424.7
Financial Analyst/Consultant7221.2
Other (Professor, IT, HR, etc.)8023.5
Work ExperienceLess than 1 year6418.8
1–3 years6820.0
4–6 years6017.6
7–10 years329.4
More than 10 years11634.1
LocationJeddah22064.7
Riyadh8023.5
Other (Cairo, Dammam, Others)4011.8
Organization SizeSmall (<50 employees)4011.8
Medium (50–250)4814.1
Large (250–999)10029.4
Very Large (1,000+)15244.7

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