Table 1 Descriptive statistics N Percent...

Table 1

Descriptive statistics

	N	Percent
Gender
Man	237	59.8
Woman	159	40.2
Age
<25	104	26.3
26–30	91	23.0
31–35	97	24.5
36–40	46	11.6
41–45	28	7.1
>45	30	7.6
Education
Bachelor	157	39.7
Master	174	43.9
PH. D	11	2.8
Bachelor student	27	6.8
Master student	27	6.8
PH. D student	0	0.0
Type of response
Online	196	49.5
Offline	200	50.5
Field of activity
Auditor	380	96.0
Other	13	3.3
No answer	3	0.7
Institutional rating
A	167	42.2
B	169	42.7
C	37	9.3
D	23	5.8
Position
Auditor	234	59.1
Senior auditor	57	14.4
Supervisor	24	6.1
Senior supervisor	24	6.1
Manager	32	8.1
Partner	25	6.3
Employment history in audit firms
1	138	36.8
2	142	35.9
3	43	10.9
4	53	13.4
5 Or More	20	5.1

	N	Percent
Gender
Man	237	59.8
Woman	159	40.2
Age
<25	104	26.3
26–30	91	23.0
31–35	97	24.5
36–40	46	11.6
41–45	28	7.1
>45	30	7.6
Education
Bachelor	157	39.7
Master	174	43.9
PH. D	11	2.8
Bachelor student	27	6.8
Master student	27	6.8
PH. D student	0	0.0
Type of response
Online	196	49.5
Offline	200	50.5
Field of activity
Auditor	380	96.0
Other	13	3.3
No answer	3	0.7
Institutional rating
A	167	42.2
B	169	42.7
C	37	9.3
D	23	5.8
Position
Auditor	234	59.1
Senior auditor	57	14.4
Supervisor	24	6.1
Senior supervisor	24	6.1
Manager	32	8.1
Partner	25	6.3
Employment history in audit firms
1	138	36.8
2	142	35.9
3	43	10.9
4	53	13.4
5 Or More	20	5.1

Note(s): It refers to the numbers of audit firms that a respondents have worked from the beginning

Source(s): Authors' calculations

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