We approached contacts in the Big 4 firms and one other international firm to request participation in the study. Each firm agreed to participate. A secure Internet survey link was sent to each contact who distributed the survey to partners, directors, senior managers, and managers in their offices. A total of 367 auditors received the survey link, of which 179 completed the survey, resulting in a response rate of 48.8 percent. This rate exceeds the response rates in other auditing surveys e.g., 16 percent response rate by Nelson et al.