Accounting Today identified the top accounting firms in 10 geographic regions across the United States. all 10 ­regions reported growth in 2013, including the Capital, Great Lakes, ­Mid ­Atlantic, and New England regions which reported ­combined growths of 2.06%, 16.58%, 8.31%, and 9.49%, respectively. A characteristic description of the accounting firms in the Capital, Great Lakes, Mid Atlantic, and New England regions included the number of partners in the firm. The file AccountingPartners4 contains the number of partners. (Data extracted from bit. ly/ ODuzd3.)

a. At the 0.05 level of significance, is there evidence of a difference among the Capital, Great Lakes, Mid Atlantic, and New England region accounting firms with respect to the mean number of partners?

b. If the results in (a) indicate that it is appropriate to do so, use the Tukey Kramer procedure to determine which regions differ in the mean number of partners. Discuss your findings.