Hypothesis 3a: The greater the investigative method selection is, the more likely that firms will achieve higher the accounting information transparency.
Hypothesis 3b: The greater the investigative method selection is, the more likely that firms will achieve higher the business information advantage.
Hypothesis 3c: The greater the investigative method selection is, the more likely that firms will achieve higher the organizational risk reduction.
Hypothesis 3d: The greater the investigative method selection is, the more likely that firms will achieve higher the corporate practice efficiency