*4.2. Occupation of the Respondents*

The study sought to find out the various position of responsibility or occupation of the respondents who responded to the questionnaires. Our goal here was to look at those professionals who performed other duties than public practice. The results are presented in Figure 1 below.

**Figure 1.** Occupation of the respondents (Source: developed purposely for this research).

The results presented in Figure 1 above show a total of fifty respondents. According to the data collected, 38 (76%) of the respondents were auditors, 16% (8) of the respondents were accounting practitioners in companies, and 8% (4) were academicians. The percentages imply that for the most part the respondents were auditors who audit clients and understand the difficulties or ease involved in their clients' transition. Even though 80 respondents were anticipated, only 50 thoroughly completed the questionnaires. Those 30 respondents who did not complete the questionnaire correctly were eliminated.

## *4.3. Distribution of Respondents by Number of Years of Experience*

The results in Table 1 indicate that the majority of the respondents (22 respondents) worked for 11–20 years which is 44.0%, and 17 respondents worked for 6–10 years, which comprises 34% of the total number, while seven worked 0–5 years (14%). The groups working from 21–30 years and 30 years and above had the same percentage (2%), respectively. This shows that most of the respondents were well experienced in financial reporting and have witnessed the transition and implementation of other financial reporting standards before the IFRS.

**Table 1.** Distribution of respondents by number of years of experience.


Source: Developed purposely for this research.
