Table A1
Interviewee information
| Interviewee reference | Position held | Length of interview (minutes) | Years of cumulative experience | Received or has a client which has received a PMU letter? |
|---|---|---|---|---|
| P1 | Preparer (Audit Committee Chair) | 100 | 33 | Yes |
| P2 | Preparer (CFO) | 60 | 32 | Yes |
| P3 | Preparer (Technical advisor) | 90 | 13 | Yes |
| P4 | Preparer (CFO) | 45 | 24 | No |
| P5 | Preparer (Financial Manager) | 40 | 15 | Yes |
| P6 | Preparer (CFO) | 45 | 28 | Yes |
| P7 | Preparer (Group technical accountant) | 55 | 13 | Yes |
| P8 | Preparer (CFO) | 60 | 32 | Yes |
| P9 | Preparer (CFO) | 55 | 30 | No |
| A1 | Auditor (Manager) | 30 | 5 | No |
| A2 | Auditor (Partner) | 35 | 17 | Yes |
| A3 | Auditor (Third-year Trainee) | 55 | 3 | Yes |
| A4 | Auditor (Senior Manager) | 50 | 9 | Yes |
| A5 | Auditor (Technical Manager) | 45 | 5 | Yes |
| R1 | Regulator | 70 | 40 | Yes |
| T1 | Academic | 45 | 5 | Yes |
| T2 | Academic | 30 | 6 | Yes |
| Interviewee reference | Position held | Length of interview (minutes) | Years of cumulative experience | Received or has a client which has received a PMU letter? |
|---|---|---|---|---|
| P1 | Preparer (Audit Committee Chair) | 100 | 33 | Yes |
| P2 | Preparer (CFO) | 60 | 32 | Yes |
| P3 | Preparer (Technical advisor) | 90 | 13 | Yes |
| P4 | Preparer (CFO) | 45 | 24 | No |
| P5 | Preparer (Financial Manager) | 40 | 15 | Yes |
| P6 | Preparer (CFO) | 45 | 28 | Yes |
| P7 | Preparer (Group technical accountant) | 55 | 13 | Yes |
| P8 | Preparer (CFO) | 60 | 32 | Yes |
| P9 | Preparer (CFO) | 55 | 30 | No |
| A1 | Auditor (Manager) | 30 | 5 | No |
| A2 | Auditor (Partner) | 35 | 17 | Yes |
| A3 | Auditor (Third-year Trainee) | 55 | 3 | Yes |
| A4 | Auditor (Senior Manager) | 50 | 9 | Yes |
| A5 | Auditor (Technical Manager) | 45 | 5 | Yes |
| R1 | Regulator | 70 | 40 | Yes |
| T1 | Academic | 45 | 5 | Yes |
| T2 | Academic | 30 | 6 | Yes |
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