To determine the propensity of the measure to dichotomize sample participants into sub‐samples perceiving either low or high ERP systems expertise, participants scoring below and above the median expertise score of 3.000 were classified as perceiving low and high expertise, respectively. Owing to the subjectiveness of the construct, the median score of the sample was used, as it is impossible to declare with certainty the exact point at which an auditor does or does not perceive high ERP systems expertise (Baron and Kenny, 1986). Means for the low and high expertise groups were 1.800 and 4.947, respectively. Based on scale labels for the five items, responses of 2 and 5 indicate that participants “mostly disagreed” and “mildly agreed”, respectively, that their expertise exceeded their peers. A one‐tailed independent‐samples t‐test (not tabulated) indicated a significant difference between the two groups (p