Table 4. Mean volume and Mann–Whitney... | Emerald Publishing

Table 4.

Mean volume and Mann–Whitney test by respondent country

Thematic section	Mean volume (std. dev.)		Std. test statistic	p-value
Thematic section	Non-EU	EU	Std. test statistic	p-value
Sustainability	2.77 (2.90)	3.26 (3.09)	1.428	0.153
Quality	5.78 (5.11)	7.69 (6.31)	2.445	0.014*
Standardisation	4.67 (4.65)	5.52 (4.50)	1.813	0.070
Materiality	2.78 (2.49)	2.60 (2.57)	−0.707	0.480
Assurance	1.74 (1.94)	2.55 (2.50)	2.541	0.011*
Digitalisation	1.14 (1.28)	1.71 (1.67)	2.606	0.009**
Location	1.37 (1.51)	1.61 (1.73)	0.952	0.341
Scope	1.04 (1.66)	1.59 (2.08)	2.665	0.008**
Burden	0.77 (1.19)	1.42 (1.59)	3.573	0.000***
Disclosure	22.06 (17.09)	27.94 (19.75)	2.309	0.021*

Thematic section	Mean volume (std. dev.)		Std. test statistic	p-value
Thematic section	Non-EU	EU	Std. test statistic	p-value
Sustainability	2.77 (2.90)	3.26 (3.09)	1.428	0.153
Quality	5.78 (5.11)	7.69 (6.31)	2.445	0.014*
Standardisation	4.67 (4.65)	5.52 (4.50)	1.813	0.070
Materiality	2.78 (2.49)	2.60 (2.57)	−0.707	0.480
Assurance	1.74 (1.94)	2.55 (2.50)	2.541	0.011*
Digitalisation	1.14 (1.28)	1.71 (1.67)	2.606	0.009**
Location	1.37 (1.51)	1.61 (1.73)	0.952	0.341
Scope	1.04 (1.66)	1.59 (2.08)	2.665	0.008**
Burden	0.77 (1.19)	1.42 (1.59)	3.573	0.000***
Disclosure	22.06 (17.09)	27.94 (19.75)	2.309	0.021*

Note(s):

*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level

Source(s): Authors’ own work