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Comparison between two groups’ high skepticism
auditors and low skepticism auditors, and the impact
of those groups in overall assessment of fraud risk

w
S t atistical peer revie
w
S t atistical peer revie

This
Assignment
has
been
completed
by statswork
© 2016-2017
All Rights Reserved,
No part
of this document
should be modified/used
without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

Copyright © statswork. All rights reserved.
www.statswork.com

0

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w
S t a tistical peer revie

Table of Contents
Introduction ................................................................................................................................. 6
Test for Normality ....................................................................................................................... 6
Multi-Collinearity...................................................................................................................... 13
Common Method Variance (CMV) .......................................................................................... 15
Reliability .................................................................................................................................. 23
Independent sample t-test .......................................................................................................... 27
Analysis of Variance (ANOVA) ............................................................................................... 28
Chi-square tests ......................................................................................................................... 31
Correlation ................................................................................................................................. 33
Information ................................................................................................................................ 35
Analysis of Variance (ANOVA) ............................................................................................... 41
Correlation ................................................................................................................................. 43
Regression ................................................................................................................................. 48
References ................................................................................................................................. 56

1
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

`

w
S t a tistical peer revie

Table of Contents

Table 6: Frequency for highest level of education........................................................................ 20
Table 7: Frequency for professional position ............................................................................... 21
Table 8: Frequency for professional certificate ............................................................................ 22
Table 9: Descriptive statistics for experience ............................................................................... 23
Table 10: Reliability analysis for Skepticism dimensions ............................................................ 24
Table 11: Ranking for Skepticism dimension - Self determing.................................................... 24
Table 12: Ranking for Skepticism dimension - Curiosity ............................................................ 25
Table 13: Ranking for Skepticism dimension – Self confidence .................................................. 25
Table 14: Ranking for Skepticism dimension – Interpersonal skills ............................................ 26
Table 15: Ranking for Skepticism dimension – Delibrating ........................................................ 26
Table 16: Ranking for Skepticism dimension – Questioning skills.............................................. 27
Table 17: Mean difference in skepticism dimensions between gender ........................................ 28
Table 18: Mean difference in skepticism dimensions between experience .................................. 29
Table 19: Mean difference in skepticism dimensions between level of education....................... 30
Table 20: Mean difference in skepticism dimensions between professional position .................. 31
Table 21: Association between level of skepticism and gender ................................................... 32
Table 22: Association between level of skepticism and experience ............................................. 32
Table 23: Association between level of skepticism and level of education ................................. 33
Table 24: Association between level of skepticism and professional position ............................. 33
Table 25: Correlation between skepticism dimensions ................................................................ 34
Table 26: Descriptive statistics for financial ratios in High and Low risk information ............... 35
Table 27: Descriptive statistics for perception in High and Low risk information ...................... 36
Table 28: Descriptive statistics for judgment in High and Low risk information ........................ 37
Table 29: Descriptive statistics for decision in High and Low risk information .......................... 38
2
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

w
S t a tistical peer revie

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Table 30: Reliability analysis for fraud risk (Low and High) factors in High and low risk ......... 39
Table 31: Mean difference in fraud risk (High and low) factors between gender ....................... 40
Table 32: Mean difference in fraud risk (High and low) factors between experience ................. 41
Table 33: Mean difference in fraud risk (High and low) factors between level of education ...... 42
Table 34: Mean difference in fraud risk (High and low) factors between professional position . 42
Table 35: Correlation between fraud risk factors ......................................................................... 43
Table 36: Reliability and validity estimates for information, perception and judgment ....... Error!
Bookmark not defined.
Table 37: Discriminant validity .....................................................Error! Bookmark not defined.
Table 38: Pathways coefficients for Information, Perception and JudgmentError!

Bookmark

not defined.
Table 39: Reliability and validity estimates for information, perception, judgment and Decision
....................................................................................................................................................... 45
Table 40: Discriminant validity .................................................................................................... 46
Table 41: Pathways coefficients for Information, Perception, Judgment and Decision ............... 46
Table 42: Reliability and validity estimates for information, judgment and Decision .......... Error!
Bookmark not defined.
Table 43: Discriminant validity .....................................................Error! Bookmark not defined.
Table 44: Pathways coefficients for Information, Judgment and DecisionError! Bookmark not
defined.
Table 45: Reliability and validity estimates for perception and DecisionError! Bookmark not
defined.
Table 46: Discriminant validity .....................................................Error! Bookmark not defined.
Table 47: Pathways coefficients for Perception and Decision.......Error! Bookmark not defined.
Table 48: Reliability and validity estimates for perception, judgment and Decision ............ Error!
Bookmark not defined.
Table 49: Discriminant validity .....................................................Error! Bookmark not defined.
Table 50: Pathways coefficients for Perception, Judgment and DecisionError! Bookmark not
defined.
Table 51: Reliability and validity estimates for perception, judgment and Decision ............ Error!
Bookmark not defined.
3
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

w
S t a tistical peer revie

`

Table 52: Discriminant validity .....................................................Error! Bookmark not defined.
Table 53: Pathways coefficients for Perception, Judgment and DecisionError! Bookmark not
defined.
Table 54: Reliability and validity estimates for perception, judgment and Decision ............ Error!
Bookmark not defined.
Table 55: Discriminant validity .....................................................Error! Bookmark not defined.
Table 56: Pathways coefficients for Perception, Judgment and DecisionError! Bookmark not
defined.
Table 57: Correlation between high risk incentive, opportunity, attitude and overall risk decision
....................................................................................................................................................... 47
Table 58: Correlation between low risk incentive, opportunity, attitude and overall risk decision
....................................................................................................................................................... 48
Table 59: Association between high risk incentive, opportunity and attitude on overall risk
decision ......................................................................................................................................... 49
Table 60: Association between low risk incentive, opportunity and attitude on overall risk
decision ......................................................................................................................................... 50
Table 61: Mean difference in fraud risk factors between level of skepticism .............................. 51
Table 62: Mean difference in high fraud risk factors in low and high risk condition between level
of skepticism ................................................................................................................................. 51

4
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

`

w
S t a tistical peer revie

List of Figures
Figure 1: Percentage for gender .................................................................................................... 19
Figure 2: Percentage for full time audit experience ...................................................................... 20
Figure 3: Percentage for highest level of education...................................................................... 21
Figure 4: Percentage for Professional Position ............................................................................. 22
Figure 5: Percentage for Professional Certificate ......................................................................... 22
Figure 6: Scatter diagram for skepticism dimensions ................................................................... 35
Figure 7: Scatter diagram for high risk perception, judgment and decision ................................. 44
Figure 8: Scatter diagram for low risk perception, judgment and decision .................................. 44

5
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

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S t a tistical peer revie

`

Introduction
In this chapter the analysis performed are test for normality, Multi-Collinearity, reliability
analysis, percentage analysis, descriptive statistics, t-test, analysis of variance, chi-square test,
correlation, regression analysis and partial least square (PLS) using the software SPSS 20.0. The
sample size taken for the study is N=42.
Test for Normality
An assessment of the normality of data is a prerequisite for many statistical tests because

interested in the Tests of Normality table and the Histogram our numerical and graphical
methods to test for the normality of data, respectively. When a histogram’s shape approximates a
bell-curve it suggests that the data may have come for a normal population.
Histogram

6
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

`

w
S t a tistical peer revie

7
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com

`

w
S t a tistical peer revie

8
© 2016-2017 All Rights Reserved, No part of this document should be modified/used without prior consent
Statswork™ - Your trusted mentor since 2001 I www.statswork.com
UK: The Portergate, Ecclesall Road, Sheffield, S11 8NX I UK # +44-1143520021, Info@statswork.com


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