Table 1 Characteristics of the 25...

Table 1

Characteristics of the 25 interviewees

Identifier	Gender	Function/special SCC responsibility?	Big 4 vs non-Big 4	Firm location	SSC location	Interview format	Interview length (minutes)
I1	Male	Partner/-	Non-Big 4	Germany	–	Phone	15
I2	Female	Partner/Yes	Big 4	Germany	Germany, Poland	Phone	28
I3	Male	Partner/Yes	Big 4	Germany	Germany, Poland	Phone	30
I4	Male	Partner/-	APAK	Germany	–	Phone	21
I5	Male	Partner/-	Big 4	Germany	Germany	In person	41
I6	Male	Partner/Yes	Big 4	Germany	Germany	In person	73
I7	Male	Partner/-	Non-Big 4	Germany	–	Phone	16
I8	Male	Partner/Yes	Big 4	Netherlands	India	Phone	44
I9	Male	Partner/Yes	Big 4	UK	India	Phone	31
I10	Male	Partner/No	Big 4	Spain	Spain	Phone	33
I11	Male	Partner/Yes	Big 4	Spain	Spain	Phone	30
I12	Male	Partner/Yes	Big 4	Germany	Germany	In person	47
I13	Male	Partner/Yes	Big 4	Germany	Germany	In person	47
I14	Male	Partner/-	Big 4	Denmark	–	In person	42
I15	Male	Partner/Yes	Big 4	Austria	Austria	In person	40
I16	Male	Partner/Yes	Big 4	Netherlands	India	Phone	29
I17	Male	Partner/Yes	Big 4	Italy	Italy	Phone	34
I18	Male	Partner/Yes	Big 4	Germany	Germany, India	Phone	73
I19	Male	Partner/-	Big 4	Germany	Germany	Email	–
I20	Male	Manager/-	Big 4	Germany	Germany	Phone	32
I21	Male	Senior Associate/-	Big 4	Germany	Germany	In person	32
I22	Male	Senior Associate/	Big 4	Germany	Germany	Phone	31
I23	Male	Senior Associate/-	Big 4	Germany	Germany	In person	22
I24	Male	Senior Associate/-	Big 4	Germany	Germany, India	Phone	28
I25	Male	Associate/-	Big 4	Germany	Germany, India	Phone	48

Identifier	Gender	Function/special SCC responsibility?	Big 4 vs non-Big 4	Firm location	SSC location	Interview format	Interview length (minutes)
I1	Male	Partner/-	Non-Big 4	Germany	–	Phone	15
I2	Female	Partner/Yes	Big 4	Germany	Germany, Poland	Phone	28
I3	Male	Partner/Yes	Big 4	Germany	Germany, Poland	Phone	30
I4	Male	Partner/-	APAK	Germany	–	Phone	21
I5	Male	Partner/-	Big 4	Germany	Germany	In person	41
I6	Male	Partner/Yes	Big 4	Germany	Germany	In person	73
I7	Male	Partner/-	Non-Big 4	Germany	–	Phone	16
I8	Male	Partner/Yes	Big 4	Netherlands	India	Phone	44
I9	Male	Partner/Yes	Big 4	UK	India	Phone	31
I10	Male	Partner/No	Big 4	Spain	Spain	Phone	33
I11	Male	Partner/Yes	Big 4	Spain	Spain	Phone	30
I12	Male	Partner/Yes	Big 4	Germany	Germany	In person	47
I13	Male	Partner/Yes	Big 4	Germany	Germany	In person	47
I14	Male	Partner/-	Big 4	Denmark	–	In person	42
I15	Male	Partner/Yes	Big 4	Austria	Austria	In person	40
I16	Male	Partner/Yes	Big 4	Netherlands	India	Phone	29
I17	Male	Partner/Yes	Big 4	Italy	Italy	Phone	34
I18	Male	Partner/Yes	Big 4	Germany	Germany, India	Phone	73
I19	Male	Partner/-	Big 4	Germany	Germany	Email	–
I20	Male	Manager/-	Big 4	Germany	Germany	Phone	32
I21	Male	Senior Associate/-	Big 4	Germany	Germany	In person	32
I22	Male	Senior Associate/	Big 4	Germany	Germany	Phone	31
I23	Male	Senior Associate/-	Big 4	Germany	Germany	In person	22
I24	Male	Senior Associate/-	Big 4	Germany	Germany, India	Phone	28
I25	Male	Associate/-	Big 4	Germany	Germany, India	Phone	48

Note(s): APAK: German Audit Oversight Commission; SSC: shared service centre

Source(s): Authors' own creation/work

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