Table 1. Descriptive statistics; Panel...

Table 1.

Descriptive statistics; Panel A: continuous variables; and Panel B: categorical variables

Variable	N	Mean	SD (samp.)	First quartile	Third quartile	Sum
Panel A
Professional experience (years)	41	18.27	6.75	14.00	22.00	749,00
Paragraphs	41	97.24	11.118	89.00	103.00	3,987,00
Sentences	41	366.27	148.535	264.00	423.00	15,017,00
Words	41	2,288.98	1,287.859	1,460.00	2,786.00	93,848,00
Characters	41	15,840.66	8,785.930	10,341.00	19,661.00	649,467,00

Variable	N	Mean	SD (samp.)	First quartile	Third quartile	Sum
Panel A
Professional experience (years)	41	18.27	6.75	14.00	22.00	749,00
Paragraphs	41	97.24	11.118	89.00	103.00	3,987,00
Sentences	41	366.27	148.535	264.00	423.00	15,017,00
Words	41	2,288.98	1,287.859	1,460.00	2,786.00	93,848,00
Characters	41	15,840.66	8,785.930	10,341.00	19,661.00	649,467,00

Educational level			Priory experience with AI			Current use of AI
Panel B
Education	Frq.*	%	AI	Frq.	%	Use	Frq.	%
PhD >**	16	39.0	False	11	26.8	False	26	63.4
MSc	25	61.0	True	30	73.2	True	15	36.6
TOTAL	41	100.0	TOTAL	41	100.0	TOTAL	41	100.0

Educational level	Priory experience with AI	Current use of AI
Panel B
Education	Frq.*	%	AI	Frq.	%	Use	Frq.	%
PhD >**	16	39.0	False	11	26.8	False	26	63.4
MSc	25	61.0	True	30	73.2	True	15	36.6
TOTAL	41	100.0	TOTAL	41	100.0	TOTAL	41	100.0

AI in audit – experience***
Audit	Frq.	%	Gender	Frq.	%	Answers	Frq.	%
No AI experience	22	53.7	Female	18	43.9	All	40	97.6
AI experience	19	46.3	Male	23	56.1	Missing one	1	2.4
TOTAL	41	100.0	TOTAL	41	100.0	TOTAL	41	100.0

Note(s):

*Frq. = frequency; **PhD> = PhD or higher; ***Two respondents from the Big Four rest balanced between small and medium-sized entities and large entities with more than 1,000 employees

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