Table 1

Sample's demographic characteristics

VariableDescriptionFrequencyPercentageAccumulated percentage
GenderFemale27761.8%61.8%
Male17138.2%100%
Academic levelMaster204.5%4.5%
4th-year29064.7%69.2%
5th-year audit5211.6%80.8%
5th-year finance8619.2%100%
Age20408.9%8.9%
2120846.4%55.4%
2214732.8%88.2%
23398.7%96.9%
2492%99.8%
2540.9%99.8%
2610.2%100%
e-learning use before COVID-19No33173.9%73.9%
Yes11726.1%100%
Daily Internet usage frequencyLess than one hour51.1%1.1%
Between 1h–2h368%9.1%
Between 2h–4h12628.1%37.3%
More than four hours28162.7%100%

Source(s): Authors' calculations

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