Statistics test | Usefulness of audited financial statements in assessing performance of a firm | Usefulness of audited financial statements in making decisions | A clean audit report showing that a firm is doing well |
---|---|---|---|
Mann–Witney U | 8189.50 | 8107.50 | 4678.50 |
Wilcoxon W | 28,895.00 | 28,813.50 | 25,384.50 |
Z | − 1.700 | − 1.832 | − 6.907 |
Asymp. Sig. (2-tailed) | 0.089 | 0.067 | 0.000 |