Respondents were specified that medium accounting firms include the following: BDO Dunwoody; BHD Canada; Collins Barrow/Mintz & Partners; Grant Thornton; HLB/Schwartz Levitsky Feldman; Mallette Maheu; Meyers Norris & Penny; Richer, Usher & Vineberg. These firms employ a professional staff that varies from 228 to 1,610 individuals (The Bottom Line, 2002).
b The higher hierarchical position comprises partners (public accounting) and top managers (non-public accounting settings). The middle position comprises managers and seniors (public accounting) and middle managers (non-public accounting settings). The lower position includes juniors (public accounting) and junior managers (non-public accounting settings).
c This total number represents the number of responses with a clear indication of the respondent’s provincial institute affiliation. The number of responses used below in the ‘‘regression for independence commitment (all respondents)’’ is smaller than this number because with the listwise deletion used, cases with missing values for any variables involved were excluded.
ตัวแปรคู่ องค์กรสำนักงานที่ให้บริการทางวิชาชีพ บริษัทบัญชี Big 4 บริษัทบัญชีขนาดกลาง และเขตงาน Quebec (%) อายุ จำนวนปี