“… 7. The proportion is 2.5 per cent, the calculation of which is based on an examination of the extensive annual compilations published in Accounting History – Foreman (2001a, 2003, 2004, 2007, 2008, 2009, 2010, 2011, 2013, 2015, 2016), and Accounting History Review – Anderson (2002a, 2002b, 2003, 2004, 2006, 2011, 2012a, 2012b, 2013, 2015). …”