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Is there evidence of different environmental compliance scores (EAC) over the three-year period

The International Union of Accountants is a body of many accounting firms across the globe who seeks to improve their reporting of corporate governance. Each year the Board of the International Union of Accountants conducts a review of their compliance with corporate governance. The Accounting Director of the International Union of Accountants was analysing the average environmental accounting compliance (EAC) scores of the accounting firms under her control (the score is out of 100). Accordingly, she took a sample of 60 accounting firms across the globe and, for each, determined the average score of this year, last year and the year before last year, the percentage of accountants in each firm who have at least one university degree in accounting, and the type of country. The data is stored in file ACCT5008_BR_data_2017_s1.xlss with the following variables. Column A: Accounting firm • 60 accounting firms in the sample, referred as Firm 1 to Firm 60 Column B: EAC scores this year (at time t) • EAC scores for the accounting firm this year Column C: EAC scores last year (at time t-1) • EAC scores for the accounting firm last year Column D: EAC scores the year before last year (at time t-2) • EAC scores for the accounting firm in the year before last year Column E: Percentage of accountants in each firm who have at least one university degree in accounting, recorded as at time t (this year) 1 = less than 50%, 2 = at least 50% Column F: Country classification 1 = first world countries, 2 = second world countries, ACCT5008 – Business Report Semester 1, 2017 Page 2 of 5 3 = third world countries Present a report of your findings (by answering the questions below) as the Accounting Director to the International Union of Accountants. 1. Is the percentage of accountants in each firm who has at least one university degree in accounting related to country type? 2. Is there evidence of different environmental compliance scores (EAC) over the three-year period? 3. Is there evidence to suggest that the environmental compliance scores (EAC) for this year (time t) is greater than that two years ago (time t-2) among the 60 selected accounting firms? 4. Is there evidence to suggest that this year environmental compliance scores (EAC) of accounting firms which has less than 50% accountants with at least one university degree in accounting is lower than this year environmental compliance scores (EAC) of accounting firms which has at least 50% accountants with at least one university degree in accounting?

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