Distribution of assessments related to the examined types of external audits and official controls
| Variables | No difference in assessment (%) | Higher assessment of external audits (%) | Higher assessment of official controls (%) |
|---|---|---|---|
| Usefulness for improvement | 63 | 32 | 5 |
| Financial usefulness | 66 | 33 | 1 |
| Credibility | 75 | 19 | 6 |
| Variables | No difference in assessment (%) | Higher assessment of external audits (%) | Higher assessment of official controls (%) |
|---|---|---|---|
| Usefulness for improvement | 63 | 32 | 5 |
| Financial usefulness | 66 | 33 | 1 |
| Credibility | 75 | 19 | 6 |
Source(s): Authors’ own elaboration
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.