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Data For Project

The BS Accountancy Hypothesis Testing Project dataset is designed for students to conduct statistical analyses using Excel, featuring 20 fictional companies across Manufacturing, Trading, and Service industries. It includes variables such as audit fees, financial ratios, and auditor classification, allowing for hypothesis testing through T-Test, ANOVA, and Correlation. The dataset is intended for educational use, with simulated financial data in Philippine pesos.

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myamaguchi3105
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4 views3 pages

Data For Project

The BS Accountancy Hypothesis Testing Project dataset is designed for students to conduct statistical analyses using Excel, featuring 20 fictional companies across Manufacturing, Trading, and Service industries. It includes variables such as audit fees, financial ratios, and auditor classification, allowing for hypothesis testing through T-Test, ANOVA, and Correlation. The dataset is intended for educational use, with simulated financial data in Philippine pesos.

Uploaded by

myamaguchi3105
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Dataset Overview: BS Accountancy Hypothesis Testing Project

This dataset is designed for BS Accountancy students to perform statistical analyses using
Microsoft Excel. It allows for hypothesis testing with T-Test, ANOVA, and Correlation based
on realistic accounting and financial variables.

Dataset Description
The dataset contains 20 fictional companies representing three industry types:
Manufacturing, Trading, and Service. Each company has recorded values for audit fees,
financial ratios, auditor classification, and audit time. The dataset can be used to test
hypotheses related to differences and relationships among accounting metrics.

Company Industry Audit_ ROA Curren Auditor_T Company_ Pre_Audit_ Post_Audit_


_ID Fee t_Ratio ype Size Time Time
C1 Service 370 5.9 1.46 1 940 25 22
Manufact
C2 uring 510 7.45 1.58 0 1263 25 19
C3 Service 407 6.79 1.52 0 795 25 18
C4 Service 371 5.86 1.83 0 1184 25 22
Manufact
C5 uring 438 5.48 1.95 1 1106 25 20
Manufact
C6 uring 398 6.34 2.02 0 930 27 22
C7 Service 408 5.97 2.02 0 1354 27 24
C8 Trading 519 6.49 1.99 1 870 24 17
C9 Service 364 6.27 1.75 0 1240 29 26
C10 Service 400 6.89 1.64 0 735 23 18
C11 Service 457 5.23 1.42 0 1224 28 24
C12 Service 404 7.59 2.07 0 859 25 19
Manufact
C13 uring 413 9.28 1.76 0 1398 22 17
C14 Service 480 7.69 1.7 1 942 28 25
C15 Trading 400 6.72 2.09 1 785 27 21
Manufact
C16 uring 484 7.38 1.58 1 1277 22 19
C17 Trading 370 5.49 2.01 0 1381 22 19
C18 Trading 422 4.92 1.87 0 1256 22 18
C19 Trading 516 7.27 1.54 0 1273 24 18
C20 Trading 367 5.96 1.78 1 1345 27 21
Variables Included
Variable Name Description Type Example Use

Company_ID Unique identifier for Nominal —


each company

Industry Type of industry Categorical Used for ANOVA test


(Manufacturing,
Trading, Service)

Audit_Fee Audit fee paid to the Continuous Used for T-Test /


external auditor ANOVA
(₱000)

ROA Return on Assets Continuous Used for Correlation


(%)

Current_Ratio Liquidity ratio Continuous Used for Correlation


(Current Assets /
Current Liabilities)

Auditor_Type 1 = Big 4 auditor, 0 = Binary Used for


Non-Big 4 auditor Independent T-Test

Company_Size Total Assets (₱ Continuous Descriptive Analysis


million)

Pre_Audit_Time Days required to Continuous Paired T-Test


close accounts
before software use

Post_Audit_Time Days required to Continuous Paired T-Test


close accounts after
software use

Hypotheses
Hypothesis that can be tested using this dataset:

• Independent T-Test: Big 4 auditors and non-big 4 auditors on Audit fee.


• Paired T-Test: The implementation of accounting software reduce audit preparation
time
• One-Way ANOVA: Mean ROA among Manufacturing, Trading, and Service industries
• Correlation: Relationship between liquidity (Current Ratio) and profitability (ROA)

Data Notes
Dataset contains 20 entries (companies).
All financial data are expressed in Philippine pesos (₱).
Values are simulated for academic purposes and do not represent real companies.

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