A Reply to "A Comment on 'Accounting Method Choice in the Software Industry''.

Key Points

• The reply addresses comments made on the original article about accounting method choices in the software industry.
• Discussion of the comments by Williams et al.
• Clarification of sample characteristics.
• Examination of auditor preference in accounting choices.
• Affirmation of the importance of sample characteristics in accounting choices.
• Discussion on the influence of auditor preference on accounting methods.
• Reinforcement of key points made in the original article.