| Cronbach’s Alpha | Mean | Std Deviation |
Expertise and Independence | 0.717 | 4.1741 | 0.69979 |
Higher level of an audit firm’s relevant industry expertise increases audit quality. |
| 4.0889 | 0.97619 |
Audit firm’s expertise is better able to deliver audit quality of high technical competence. |
| 4.2222 | 0.83603 |
High level of independence leads to high audit quality. |
| 4.2111 | 0.80494 |