Q15. For those categories of accounting firms that you would not consider, how important are the following auditor characteristics in explaining why?:
d. Industry specialization or expertise

Size of
Company		 Question
Choices		 Estimated
Percentage		 95 Percent
Confidence Interval
All respondents Very great or great importance 51.8 46.5-57.0
Large Very great or great importance 66.6 55.8-77.3
Midsize Very great or great importance 60.2 52.8-67.5
Small Very great or great importance 30.9 21.6-40.2
All respondents Moderate to little importance 33.5 28.5-38.6
Large Moderate to little importance 27.5 17.7-39.2
Midsize Moderate to little importance 25.0 18.5-31.6
Small Moderate to little importance 50.0 39.9-60.2
All respondents Don't know 0.9 0.2-2.6
Large Don't know 3.2 0.5-10.7
Midsize Don't know 0.0 0.0-1.9
Small Don't know 1.2 0.0-6.5
All respondents Item Nonresponse 13.8 10.2-18.0
Large Item Nonresponse 2.7 0.5-8.2
Midsize Item Nonresponse 14.8 9.6-21.4
Small Item Nonresponse 17.9 10.4-27.7