Table 2

Sample Size, Response Rates, and Profiles of Respondents

Nationality Questionnaire

Sample size

Number of responses Response rate

Did not respond to Part 1 Inconsistent respondents Usable responses

Usable response rate

* Number who did not evaluate English expressions(Part 2).

Experience ın mean years

Primary specialty

Audıt Tax Consulting Other Size of firm/# CPAs(WPs) Familiarıty with IAS

Very famıiliar Familiar Somewbhat familiar Not famıiliar Refer to IAS

Often Seldom Never

English comprehension Excellent Good