Figure 1
The table has seven heading columns labeled as follows: Column 1: F L Index backward slash Financial Fraud Frequency; Column 2: 1; Column 3: 2; Column 4: 3; Column 5: 4; Column 6: 5; and Column 7: Total. The row-wise details are given below. Row 1: F L Index 0; 1: 16; 2: 2; 3: 11; 4: 2; 5: 1; Total: 32. Row 2: F L Index 1; 1: 19; 2: 8; 3: 4; 4: 1; 5: 1; Total: 33. Row 3: F L Index 2; 1: 56; 2: 10; 3: 12; 4: 0; 5: 2; Total: 80. Row 4: F L Index 3; 1: 83; 2: 22; 3: 9; 4: 3; 5: 3; Total: 120. Row 5: F L Index 4; 1: 100; 2: 37; 3: 14; 4: 0; 5: 0; Total: 151. Row 6: F L Index 5; 1: 53; 2: 25; 3: 6; 4: 1; 5: 1; Total: 86. Row 7: Total; 1: 327; 2: 104; 3: 56; 4: 7; 5: 8; Grand Total: 502. Below the table, the statistics read: Pearson chi-square (20) equals 47.1063; P r equals 0.001.Results of the chi-square test (χ2) H1. Source: Authors’ elaboration