P-score is the dependent variable in our study. The main independent variables are professional
rank and industry versus public practice. As mentioned earlier, we use a three-level variable
for professional rank. The classification scheme allows us to form a single variable for both
industry and public practice, even though there is some divergence in professional rank between
the two. The second explanatory variable is a dummy variable coded as 1 if the CPA works in
industry, and 0 otherwise.