Data were collected in the 2004 study through an Internet
survey. Bulk email addresses from a commercial database
were used to contact a random sample of accountants. An
email was sent to potential respondents asking them to
cooperate in the study by clicking on a link that took them
directly to the survey. The survey questionnaire was the same
one used in the mail survey 11 years earlier. A total of 4,000
e-mails were sent, 3,121 of these were delivered and 106
responded yielding a 3.39 percent response rate based on
delivered e-mails.