Hypothesis 2a: The greater the regulation compliance awareness is, the
more likely that firms will achieve higher the accounting information transparency.
Hypothesis 2b: The greater the regulation compliance awareness is, the
more likely that firms will achieve higher the business information advantage.
Hypothesis 2c: The greater the regulation compliance awareness is, the
more likely that firms will achieve higher the organizational risk reduction.
Hypothesis 2d: The greater the regulation compliance awareness is, the
more likely that firms will achieve higher the corporate practice efficiency