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Table 5 (Continued)

Dependent Variables
Reliance Problem Engagement

Independent Variables on Indicator with Unbiasedness
Informati Awareness Professional
on Cues Standards
AEX x APE -.050 -.114* -.090 .043
(.055) (.051) (.056) (.058)

AEX x BTC .071 .056 .145** -.097

(.055) (.051) (.056) (.058)
RO x APE .010 .115** -.014 .004

(.056) (.052) (.057) (.060)

RO x BTC .016 -.019 .047 .087
(.050) (.046) (.050) (.053)

Audit Experience (AE) .004 .131*** .234*** .165***
(.107) (.100) (.108) (.113)

Gender (GEN) .006 .049 .042 .013
(.088) (.081) (.089) (.093)

AGE -.050 -.103** -.049 -.076

(.108) (.100) (.109) (.114)

Adjusted R square .322 .416 .309 .243
Maximum VIF 2.808 2.802 2.802 2.802

a
*** p  .01, p  .05, p  .10 Beta coefficients with standard errors in
**
*
parenthesis.

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