A significant difference was found between the two samples
for the statement that the “prices of accounting services
would decrease if accounting service advertising were widely
used.” The t-value was 12.34 with a mean of 4.85 in 1993 and
2.69 in 2004. In 1993, 60.9 percent of the accounting
respondents believed that advertising of accounting services
would drive down the prices they could charge for their
services, thus increasing the belief that advertising would
adversely affect the accounting profession. In 2004, only 12.5
percent believed advertising would drive down prices while 73
percent believed this would not occur.