Table 4 The differentiated analysis of gender, age, and experience
Gender | Age | Auditing experience | ||||||
|---|---|---|---|---|---|---|---|---|
31–40 | 41–50 | 5–10 | >15 | |||||
M | F | M | F | M | F | M | F | |
\({\text{R}}_{\text{adj}}^{2}\) | 0.767 | 0.616 | 0.714 | 0.754 | 0.793 | 0.496 | 0.737 | 0.746 |
Professional development | ||||||||
Organizational culture | ||||||||
Mean | 3.48 | 3.31 | 3.62 | 3.42 | 3.31 | 3.36 | 3.79 | 3.46 |
p-value | 0.000 | 0.000 | 0.041 | 0.000 | 0.067 | 0.038 | 0.003 | 0.002 |
Learning motivation | ||||||||
Mean | 3.78 | 3.57 | 3.78 | 3.69 | 3.78 | 3.61 | 3.89 | 3.70 |
p-value | 0.000 | 0.415 | 0.353 | 0.722 | 0.239 | 0.233 | 0.859 | 0.851 |
Training opportunity | ||||||||
Mean | 3.26 | 3.27 | 3.49 | 3.22 | 3.15 | 3.28 | 3.60 | 3.21 |
p-value | 0.170 | 0.047 | 0.047 | 0.112 | 0.075 | 0.005 | 0.024 | 0.974 |
Self-efficacy | ||||||||
Profession and experience | ||||||||
Mean | 3.74 | 3.62 | 3.88 | 3.95 | 3.79 | 3.78 | 4.10 | 4.00 |
p-value | 0.800 | 0.355 | 0.046 | 0.001 | 0.145 | 0.107 | 0.016 | 0.008 |
Confidence and effort | ||||||||
Mean | 3.56 | 3.35 | 3.64 | 3.52 | 3.56 | 3.45 | 3.86 | 3.57 |
p-value | 0.009 | 0.02 | 0.658 | 0.055 | 0.013 | 0.496 | 0.910 | 0.303 |
Trend and performance | ||||||||
Mean | 3.46 | 3.27 | 3.73 | 3.57 | 3.59 | 3.48 | 3.89 | 3.56 |
p-value | 0.373 | 0.021 | 0.775 | 0.002 | 0.220 | 0.111 | 0.266 | 0.003 |