This survey was completed via the internet from January 7 to February 20, 2008 by 253 individuals who served on at least one audit committee for a publicly traded company in 2007. Some respondents were also given the option to complete a paper and pencil survey in place of the online survey to increase response rate. While conducting a probability sample with audit committee members is technically possible, it was not feasible from a cost or time standpoint. In an effort to reach as many audit committee members as possible, we elected to invite participants by partnering with a variety of organizations that had a high likelihood of representing audit committee members. We worked with these organizations to invite participants via email. Additionally, these organizations posted invitations on their websites so that the survey would be visible to as many audit committee members as possible. .
