A study by Dyer and Shimp (1978) approximately one year prior to the Supreme Court ruling found that a large majority of respondents was strongly opposed to accountant advertising. Opposition was particularly strong among older accountants and those practicing in larger, corporate-oriented firms. In addition, most accountants were also strongly opposed to an “anything
goes” advertising approach where all forms of information content (including price) and all available media (includingtelevision) are acceptable