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 | – | |
| 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 | – | |
| 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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