Table II provides descriptive information concerning the demographic characteristics of the sample. The 94 auditors included in the sample are classified according to the audit firm type, their job position, years of experience as well as their qualifications. The respondents in this study comprise 7 (7.4 per cent) partners, 13 (13.8 per cent) audit managers, 37 (39.4 per cent) senior auditors and 37 (39.4 per cent) junior auditors. A total of 7 auditors (7.4 per cent) have less than 5 years of experience, 15 (16 per cent) auditors with experience between 5 and 10 years, 35 auditors (37.2 per cent) have experience between 10 and 15 years and 37 (39.4 per cent) auditors have more than 15 years of experience. The majority of the auditors (75.5 per cent) have a bachelor degree. A total of 48.9 per cent of respondents work with large local audit firms and the remainder (51.1 per cent) are associated with one of the Big 4 international-affiliated audit firms.