Variables | Cronbach’s Alpha | Number of Items |
Financial Statements | 0.862 | 6 |
Accounting Standards | 0.895 | 6 |
Corporate Governance | 0.937 | 6 |
Internal Controls | 0.893 | 6 |
Ethical Practices | 0.912 | 6 |
External Controls | 0.919 | 6 |