Table 3.

Analysis of discriminant validity.

	1___	2___	3___	4___	5___	6___	7___	8___	9___	10___
1. Control environment	N/A
2. Risk assessment	0.81**	N/A
3. Control activities	0.71**	0.75**	N/A
4. Information and communication	0.74**	0.75**	0.74**	N/A
5. Monitoring	0.78**	0.78**	0.77**	0.86**	N/A
6. Operation	0.35**	0.38**	0.33**	0.44**	0.46**	0.81
7. Financial reporting	0.24**	0.27**	0.26**	0.31**	0.32**	0.69**	0.76
						0.86
8. Compliance	0.21**	0.19**	0.17**	0.20**	0.25**	0.58**	0.54**	0.80
						0.70	0.70
9. Organizational mindfulness	0.02	0.01	0.02	0.09*	0.05	0.19**	0.19**	0.22**	0.73
						0.21	0.23	0.26
10. Organizational ethical behaviors	0.15**	0.19**	0.17**	0.20**	0.18**	0.42**	0.38**	0.35**	0.08*	0.74
						0.48	0.46	0.41	0.10

Notes: Bold diagonal number: square root of AVE; N/A: AVE is not applicable for formative constructs; 1st value = Bootstrapped correlation between variables (off-diagonal); 2nd value (italic) = Heterotrait-Monotrait ratio; *, **: correlations significant at 5% and 1% levels respectively (two-tailed t-test).