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How Auditor's Professionalism, Independence, and Information Technology Influence Audit Quality

Table 7: A summary of the results of the hypothesis

Original Sample (O) Sample Mean (M) Standard Deviation (STDEV) T Statistics (|O/STDEV|) P Values
IND -> Ku.A 0.190 0.194 0.145 1.312 0.095
IND*TI -> Ku.A 0.203 0.182 0.113 1.799 0.036
PF -> Ku.A 0.294 0.326 0.149 1.981 0.024
PF*TI -> Ku.A 0.044 0.051 0.155 0.286 0.387
R2 = 0.884
Adj R2 = 0.820
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