Table 4

PLS structural model: path coefficients, t-statistics and R2 (n = 163)

 SPCStandard deviation (STDEV)t-statisticp-valueDecisions about the hypothesis
RELEX →COURAGE0. 8780.02929.8100.000Supported
R20.771

Note(s): COURAGE: Moral courage; RELEX: Relationship between internal and external auditors

SPC: standardized path coefficient

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