Data collected from audit firms

This data was collected through questionnaires distributed to chartered accountants working in audit firms (legal entities) in Morocco. Out of 606 chartered accountants, more than 300 responded to our study.本数据集通过向摩洛哥境内审计事务所（法人实体）执业的特许会计师（chartered accountant）发放问卷采集所得。在606名特许会计师样本中，共有超过300人完成了本研究的问卷回复。