Membership data from three institutes indicate that the range of members occupying a top hierarchical position varies from 29% to 35%.18 It therefore appears that CAs occupying a higher organizational position felt more inclined to participate in the survey.
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).
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.