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Table 4 Reliability statement statistics test.

From: Audit expectation gap: an empirical analysis

Statistics test

Fairness of the financial statements

Clarity in the expression of audit assurance

The firm being free from fraud

Clear communication of the amount of audit done

The financial statements contain no material misstatement

Mann–Witney U

7759.50

5957.50

7195.50

8487.00

7729.50

Wilcoxon W

11,945.50

26,663.50

27,901.50

29,101.50

28,435.50

Z

− 2.347

− 5.086

− 3.088

− 1.179

− 2285

Asymp. Sig. (2-tailed)

0.019

0.000

0.002

0.238

0.022