International firms’ response account for 72.4% of total responses (365), while regional firms responses accounts for 27.6% of total responses (139). Seventy-six percent of the sample is made up of subjects who are managers or above (351) and twenty-four percent of the respondents is professional staff (114). Occupational areas represented in the sample were 237 (45%) from Audit, 182 (35%) from Tax, 67 (13%) from consulting, and 41 (8%) from other non-specified areas, for a total of 527