Table 2. Estimate of the risk of... | Emerald Publishing

Table 2.

Estimate of the risk of material misstatement – RoMM (n = 284)

Condition	Intuitive	Deliberative	Total
Panel A. Mean scores of RoMM_ASMT scores per condition
Linguistic	64.85 (14.32) n = 78	59.60 (16.19) n = 63	62.50 (15.35) n = 141
Visual	61.11 (13.07) n = 79	64.27 (14.47) n = 64	62.53 (13.75) n = 143
Total	62.97 (13.79) n = 157	61.95 (15.46) n = 127	62.51 (14.54) n = 284

Condition	Intuitive	Deliberative	Total
Panel A. Mean scores of RoMM_ASMT scores per condition
Linguistic	64.85 (14.32) n = 78	59.60 (16.19) n = 63	62.50 (15.35) n = 141
Visual	61.11 (13.07) n = 79	64.27 (14.47) n = 64	62.53 (13.75) n = 143
Total	62.97 (13.79) n = 157	61.95 (15.46) n = 127	62.51 (14.54) n = 284

Source	Sum of squares	df	Mean square	F	Significance
Panel B. 2 × 2 ANCOVA with RoMM_ASMT as dependent variable
Intercept	792.902	1	792.902	4.143	0.043
Information-processing (H1a)	39.425	1	39.425	0.206	0.650
Presentation format	64.611	1	64.611	0.338	0.562
Information-processingPresentation format (H1b*)	803.231	1	803.231	4.197	0.041
Gender	57.709	1	57.709	0.302	0.583
PID-D	76.811	1	76.811	0.401	0.527
PID-I	210.950	1	210.950	1.102	0.295
Experience	3,264.113	1	3,264.113	17.056	0.000
HPSS	1,357.774	1	1,357.774	7.095	0.008
Error	52,629.863	275	191.381
Total	1,169,718.000	284
R² = 0.121 (Adjusted R² = 0.095)

Source	Sum of squares	df	Mean square	F	Significance
Panel B. 2 × 2 ANCOVA with RoMM_ASMT as dependent variable
Intercept	792.902	1	792.902	4.143	0.043
Information-processing (H1a)	39.425	1	39.425	0.206	0.650
Presentation format	64.611	1	64.611	0.338	0.562
Information-processing*Presentation format (H1b)	803.231	1	803.231	4.197	0.041
Gender	57.709	1	57.709	0.302	0.583
PID-D	76.811	1	76.811	0.401	0.527
PID-I	210.950	1	210.950	1.102	0.295
Experience	3,264.113	1	3,264.113	17.056	0.000
HPSS	1,357.774	1	1,357.774	7.095	0.008
Error	52,629.863	275	191.381
Total	1,169,718.000	284
R² = 0.121 (Adjusted R² = 0.095)

Note(s):

See Appendix for variable details