Q15. For those categories of accounting firms that you would not consider, how important are the following auditor characteristics in explaining why?:
a. Audit Fees

Size of
Company
Question
Choices
Estimated
Percentage
95 Percent
Confidence Interval
All respondents Very great or great importance 20.0 15.8-24.3
Large Very great or great importance 6.7 2.1-15.3
Midsize Very great or great importance 8.4 4.6-13.9
Small Very great or great importance 45.3 35.0-55.5
All respondents Moderate to little importance 63.5 58.5-68.4
Large Moderate to little importance 85.1 75.1-92.2
Midsize Moderate to little importance 75.5 69.2-81.9
Small Moderate to little importance 33.3 23.7-42.9
All respondents Don't know 1.9 0.7-4.0
Large Don't know 4.9 1.1-13.0
Midsize Don't know 0.6 0.0-3.5
Small Don't know 2.4 0.3-8.3
All respondents Item Nonresponse 14.6 10.9-18.9
Large Item Nonresponse 3.4 0.8-9.1
Midsize Item Nonresponse 15.5 10.2-22.1
Small Item Nonresponse 19.1 11.3-29.1