Table 6 Descriptive statistics... | Emerald Publishing

Table 6

Descriptive statistics

Constructs	Min	Max	Mean	Std deviation	Skewness		Kurtosis
Constructs	Min	Max	Mean	Std deviation	Statistic	Std. Error	Statistic	Std. Error
Fraud management	2.13	3.56	2.8605	0.30615	−0.202	0.187	−0.673	0.373
Fraud prevention	2.00	3.63	2.8267	0.41480	−0.162	0.187	−0.581	0.373
Fraud detection	2.33	3.67	2.9920	0.35272	−0.200	0.187	−0.692	0.373
Fraud response	2.07	3.43	2.7628	0.35807	−0.163	0.187	−0.670	0.373
Internal audit quality	2.87	3.80	3.3399	0.19901	0.019	0.187	−0.177	0.373
Independence	2.83	3.92	3.4038	0.28872	−0.208	0.187	−0.518	0.373
Competence	2.83	3.84	3.3202	0.26021	0.070	0.187	−0.734	0.373
Compliance with professional standards	2.67	3.78	3.2211	0.29099	0.083	0.187	−0.672	0.373
Perceived usefulness of the internal audit function	2.93	3.90	3.4169	0.24546	−0.186	0.187	−0.629	0.373
Ethical behaviour	2.46	3.80	3.0688	0.31773	0.089	0.187	−0.615	0.373
Normative ethical behaviour	2.43	3.81	3.1004	0.35267	−0.093	0.187	−0.598	0.373
Juridical ethical behaviour	2.50	3.79	3.0373	0.35307	0.403	0.187	−0.670	0.373
Institution size	0.00	1.00	0.1845	0.38907	1.641	0.187	0.702	0.373
Institution age	0.00	1.00	0.2143	0.41155	1.405	0.187	−0.026	0.373
Institution category	0.00	1.00	0.6131	0.48850	−0.469	0.187	−1.802	0.373
Gender of accounting officer	0.00	1.00	0.8036	0.39848	−1.542	0.187	0.382	0.373

Constructs	Min	Max	Mean	Std deviation	Skewness		Kurtosis
Constructs	Min	Max	Mean	Std deviation	Statistic	Std. Error	Statistic	Std. Error
Fraud management	2.13	3.56	2.8605	0.30615	−0.202	0.187	−0.673	0.373
Fraud prevention	2.00	3.63	2.8267	0.41480	−0.162	0.187	−0.581	0.373
Fraud detection	2.33	3.67	2.9920	0.35272	−0.200	0.187	−0.692	0.373
Fraud response	2.07	3.43	2.7628	0.35807	−0.163	0.187	−0.670	0.373
Internal audit quality	2.87	3.80	3.3399	0.19901	0.019	0.187	−0.177	0.373
Independence	2.83	3.92	3.4038	0.28872	−0.208	0.187	−0.518	0.373
Competence	2.83	3.84	3.3202	0.26021	0.070	0.187	−0.734	0.373
Compliance with professional standards	2.67	3.78	3.2211	0.29099	0.083	0.187	−0.672	0.373
Perceived usefulness of the internal audit function	2.93	3.90	3.4169	0.24546	−0.186	0.187	−0.629	0.373
Ethical behaviour	2.46	3.80	3.0688	0.31773	0.089	0.187	−0.615	0.373
Normative ethical behaviour	2.43	3.81	3.1004	0.35267	−0.093	0.187	−0.598	0.373
Juridical ethical behaviour	2.50	3.79	3.0373	0.35307	0.403	0.187	−0.670	0.373
Institution size	0.00	1.00	0.1845	0.38907	1.641	0.187	0.702	0.373
Institution age	0.00	1.00	0.2143	0.41155	1.405	0.187	−0.026	0.373
Institution category	0.00	1.00	0.6131	0.48850	−0.469	0.187	−1.802	0.373
Gender of accounting officer	0.00	1.00	0.8036	0.39848	−1.542	0.187	0.382	0.373

Note(s): n = 168, Min = Minimum, Max = Maximum, SD = Standard Deviation

Source(s): Primary data