Data were collected from CPAs in Georgia. Participation in the study was approved by the
state’s society of CPAs for one hour of continuing professional education CPE. We distributed
582 questionnaire packets and received 314 completed packets for a response rate of 54 percent,
of whom 114 identified themselves as practicing in industry while 159 identified their practice as
public, for a total of 273 participants.9 The research packet included an introductory letter, which
provided instructions and assured participants of confidentiality, the long-form DIT instrument, a
CPE credit form, a letter from the state society that explained the CPE credit requirements, a
demographic questionnaire, and a prepaid business reply envelope.