Q15. For those categories of accounting firms that you would not consider, how important are the following auditor characteristics in explaining why?:
j. Expectations or requirements of shareholders, banks, lenders, or underwriters

Size of
Company
Question
Choices
Estimated
Percentage
95 Percent
Confidence Interval
All respondents Very great or great importance 46.7 41.4-52.0
Large Very great or great importance 54.1 42.8-65.5
Midsize Very great or great importance 55.7 48.2-63.3
Small Very great or great importance 28.5 19.2-39.4
All respondents Moderate to little importance 39.1 33.9-44.4
Large Moderate to little importance 41.1 29.9-52.4
Midsize Moderate to little importance 30.1 23.2-37.0
Small Moderate to little importance 52.4 42.1-62.7
All respondents Don't know 0.7 0.1-2.3
Large Don't know 1.8 0.1-7.9
Midsize Don't know 0.0 0.0-1.9
Small Don't know 1.2 0.0-6.5
All respondents Item Nonresponse 13.5 10.0-17.7
Large Item Nonresponse 2.9 0.6-8.5
Midsize Item Nonresponse 14.2 9.1-20.7
Small Item Nonresponse 17.9 10.4-27.7