Table 4 Auditors' awareness of...

Table 4

Auditors' awareness of blockchain-based accounting

Statements	Overall sample Mean (SD)	Difference from Neutral¹	t-test
1 Familiarity with blockchain technology and its potential applications in accounting	3.18 (0.91)	0.18	2.12*
2 Knowledge of the advantages and disadvantages of utilizing blockchain for accounting purposes	2.81 (0.74)	0.81	2.08*
3 Willingness to invest time and effort in learning about blockchain technology and its implications for accounting	3.11 (0.88)	0.11	2.10*
4 Openness to exploring and implementing blockchain-based solutions in your current auditing practices	3.45 (0.69)	0.45	2.60**
5 The belief that blockchain technology can revolutionize the accounting profession	3.96 (0.83)	0.96	2.81***

Statements	Overall sample Mean (SD)	Difference from Neutral¹	t-test
1 Familiarity with blockchain technology and its potential applications in accounting	3.18 (0.91)	0.18	2.12*
2 Knowledge of the advantages and disadvantages of utilizing blockchain for accounting purposes	2.81 (0.74)	0.81	2.08*
3 Willingness to invest time and effort in learning about blockchain technology and its implications for accounting	3.11 (0.88)	0.11	2.10*
4 Openness to exploring and implementing blockchain-based solutions in your current auditing practices	3.45 (0.69)	0.45	2.60**
5 The belief that blockchain technology can revolutionize the accounting profession	3.96 (0.83)	0.96	2.81***

Note(s): 1- refers to deviations in the auditors' responses from the midpoint of the scale (3)

*, **, *** indicate significance levels at 0.05, 0.01 and 0.001, respectively

SD refers to Standard Deviation

Source(s): By author

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