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