Table 3. Population and sample sizes... | Emerald Publishing

Table 3.

Population and sample sizes

Population	Code in results	Description	Details of interviewees	Reason for inclusion	No of interviews	Average length of interviews (min)
Donors to COs	D1-6	Individual donors or heads of Corporate Social Responsibility (CSR) departments	D1 – South African individual donor to an animal CO D2 – South African large corporate donor to an animal CO D3 – South African large corporate donor to a social CO D4 – South African large corporate donor to a social CO D5 – South African individual donor to an animal CO D6 – US individual donor to cancer and animal COs	This population makes decisions about whether to donate and to whom to donate	6	57
Auditors of CO reports	A1-2	Audit partner or manager responsible for the audit of COs	A1 – South African mid-tier audit firm A2 – South African Big 4 audit firm	This population is responsible for assessing the information included in CO reports and issuing an opinion, influencing CO credibility (Unerman and O'Dwyer, 2006)	2	64
Preparers of CO reports	P1-8	CEO, CFO, or financial manager at COs	P1 – Small South African social CO P2 – Small South African social CO P3 – Mid-size South African social CO P4 – Large South African animal CO P5 – Large UK social CO P6 – Preparer and NPO-representative of prominent South African COs P7 – Large US social CO P8 – Mid-sized South African CO	This population prepares formal reports in line with reporting standards (Cordery et al., 2019a)	8	65
Academics	C1-2	Academics in the field of reporting	C1 – South African academic C2 – European (Swedish) academic	This population has in-depth knowledge of the users of reports, useful information and reporting requirements in general	2	65
Standard-setters	S1-3	Those involved in the standard setting process for profit and non-profit	S1 – Involved in financial reporting standards setting in the non-profit sector. Representative of UK views S2 – Involved in financial reporting standards setting in the non-profit sector. Representative of UK and African (specifically Ugandan) views S3 – Involved in financial reporting and auditing standards in the profit sector. Representative of UK views	This population provides an in-depth understanding of the practical implications of the provision of information in financial and non-financial reports	3	69
Total number and minutes of interviews					21	1,322

Population	Code in results	Description	Details of interviewees	Reason for inclusion	No of interviews	Average length of interviews (min)
Donors to COs	D1-6	Individual donors or heads of Corporate Social Responsibility (CSR) departments	D1 – South African individual donor to an animal CO D2 – South African large corporate donor to an animal CO D3 – South African large corporate donor to a social CO D4 – South African large corporate donor to a social CO D5 – South African individual donor to an animal CO D6 – US individual donor to cancer and animal COs	This population makes decisions about whether to donate and to whom to donate	6	57
Auditors of CO reports	A1-2	Audit partner or manager responsible for the audit of COs	A1 – South African mid-tier audit firm A2 – South African Big 4 audit firm	This population is responsible for assessing the information included in CO reports and issuing an opinion, influencing CO credibility (Unerman and O'Dwyer, 2006)	2	64
Preparers of CO reports	P1-8	CEO, CFO, or financial manager at COs	P1 – Small South African social CO P2 – Small South African social CO P3 – Mid-size South African social CO P4 – Large South African animal CO P5 – Large UK social CO P6 – Preparer and NPO-representative of prominent South African COs P7 – Large US social CO P8 – Mid-sized South African CO	This population prepares formal reports in line with reporting standards (Cordery et al., 2019a)	8	65
Academics	C1-2	Academics in the field of reporting	C1 – South African academic C2 – European (Swedish) academic	This population has in-depth knowledge of the users of reports, useful information and reporting requirements in general	2	65
Standard-setters	S1-3	Those involved in the standard setting process for profit and non-profit	S1 – Involved in financial reporting standards setting in the non-profit sector. Representative of UK views S2 – Involved in financial reporting standards setting in the non-profit sector. Representative of UK and African (specifically Ugandan) views S3 – Involved in financial reporting and auditing standards in the profit sector. Representative of UK views	This population provides an in-depth understanding of the practical implications of the provision of information in financial and non-financial reports	3	69
Total number and minutes of interviews					21	1,322

Source(s): Authors’ own work