Differences between external audits and official controls
| Variables | Mann-Whitney U test | ||
|---|---|---|---|
| U | Z | p | |
| Usefulness for improvement | 3877.5 | −2.74148 | 0.006117 |
| Financial usefulness | 3808.0 | −2.91130 | 0.003600 |
| Credibility | 4632.0 | −0.89795 | 0.369215 |
| Variables | Mann-Whitney | ||
|---|---|---|---|
| U | Z | ||
| Usefulness for improvement | 3877.5 | −2.74148 | 0.006117 |
| Financial usefulness | 3808.0 | −2.91130 | 0.003600 |
| Credibility | 4632.0 | −0.89795 | 0.369215 |
Source(s): Authors’ own elaboration
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