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Table 13 T-test for comparison between litigation Big 4 versus litigation non-Big 4 audit firms

From: The impacts of interaction of audit litigation and ownership structure on audit quality

 

Bignon

N

Mean

SD

SE mean

AQ

1.00

17

0.5556

0.51131

0.12052

0.00

15

0.6667

0.48795

0.12599

Levene’s test for equality of variances

F = 1.455, Sig = 0.237, t-statistics = − 0.635, − 0.637, Sig. (2-tailed) = 0.530,0.529