Table 6 Testing of hypothesis.
Statement | Respondents response | Mean rank | Sum of rank | Mann–Whitney U | p value | Decision |
|---|---|---|---|---|---|---|
Responsibility | Users auditors | 118.85 | 24,306.00 | 3601.00 | 0.000 | Reject |
208.31 | 19,055.00 | |||||
Reliability | Users auditors | 137.06 | 28,002.50 | 7298.50 | 0.004 | Reject |
167.64 | 15,358.50 | |||||
Decision usefulness | Users auditors | 128.57 | 26,271.00 | 5564 | 0.000 | Reject |
186.77 | 17,091.00 |