Several other features of the results are noteworthy.
The data indicates that not only is public
accountants’ independence commitment lower than
that of non-public accountants (H1a), with a mean
independence commitment value of 14.5 versus 16.3, but
also it is resistant to the influence of the individual’s
involvement in accountancy’s core areas of work
(H1d), as indicated by the non-significant coefficient
for proportion of time spent in current job in accounting/
auditing in Table V.