Table 2.
Sociodemographic data by group
| HM firms (n = 9) | Control group (n = 31) | Total sample (n = 40) | Comparisons | |||||
|---|---|---|---|---|---|---|---|---|
| n | % | n | % | n | % | p (χ2) | p (U) | |
| Gender | 0.495 | – | ||||||
| Female | 1 | 11.1 | 3 | 9.7 | 4 | 10.0 | ||
| Male | 6 | 66.7 | 26 | 83.9 | 32 | 80.0 | ||
| No answer | 2 | 22.2 | 2 | 6.5 | 4 | 10.0 | ||
| Position | 0.195 | – | ||||||
| Chief executive officer | 0 | 0.0 | 3 | 9.7 | 3 | 7.5 | ||
| Chief financial officer | 1 | 11.1 | 7 | 22.6 | 8 | 20.0 | ||
| Head of accounting | 4 | 44.4 | 5 | 16.1 | 9 | 22.5 | ||
| Tax director | 3 | 33.3 | 11 | 35.5 | 14 | 35.0 | ||
| Tax manager | 1 | 11.1 | 0 | 0.0 | 1 | 2.5 | ||
| Other | 0 | 0.0 | 2 | 6.5 | 2 | 5.0 | ||
| No answer | 0 | 0.0 | 3 | 9.7 | 3 | 7.5 | ||
| Age | 0.748 | 0.936 | ||||||
| 25–34 | 0 | 0.0 | 1 | 3.2 | 1 | 2.5 | ||
| 35–44 | 3 | 33.3 | 11 | 35.5 | 14 | 35.0 | ||
| 45–54 | 2 | 22.2 | 11 | 35.5 | 13 | 32.5 | ||
| 55–64 | 2 | 22.2 | 5 | 16.1 | 7 | 17.5 | ||
| >64 | 0 | 0.0 | 1 | 3.2 | 1 | 2.5 | ||
| No answer | 2 | 22.2 | 2 | 6.5 | 4 | 10.0 | ||
This table shows participants’ responses to sociodemographic questions by group and results from χ2- and U‑tests. “No answer” is included in χ2-tests because it was provided as an answer option and chosen by a non-trivial number of participants. The comparison column shows p-values of exact χ2-tests, which test whether the distribution of answer frequencies is independent of the group, and of U‑tests when applicable.