Table IV shows the results of the regression for all respondents. In this broader analysis, we were especially interested in the overall difference be- tween respondents in public accounting and respondents in non-public accounting settings. Hence, the independent variable, public practice organization, was used but not the accounting firm type variables, such as Big Four accounting firm. Also, client commitment, applicable only for respondents in public practice, could not be included (as it would have removed all non-accounting firm respondents
from the list wise deletion method regression). In this regression, we also investigated the effect of the interaction term between public practice organization and proportion of time spent in current job in accounting/ auditing (re: H1d).