To see if overall independence commitment is
significantly lower for public practice firms (having
controlled for other variables), again, we will look
at both the main effect and the interaction effect.
Regression equations similar to those of the above
can be set for different values of proportion of time
spent in current job in accounting/auditing. When the
proportion of time spent in current job in accounting/
auditing equals zero, only the negative significant
main effect coefficient needs to be interpreted, and
in this case, it means that the predicted independence
commitment value for public practice organizations
is 0.8 units (out of a maximum of 20)
lower than that for the non-public practice organizations.
With the interaction effect also being
negative and significant, one can infer that as the
proportion of time spent in current job in accounting/