| High Resfee | Low Resfee | t-statistic | Wilcoxon | ||
Audit quality Da | Mean | Median | Mean | Median | −4.4790*** | −5.154*** |
0.0311 | 0.0161 | −0.0085 | 0.0054 | |||
| High Resfee | Low Resfee |
|
| ||
Audit quality Cscore | Mean | Median | Mean | Median | 25.4984*** | 24.456*** |
−0.0187 | −0.0185 | 0.0405 | 0.0371 | |||
| High Dlnfee | Low Dlnfee | t−statistic | Wilcoxon | ||
Audit quality Da | Mean | Median | Mean | Median | −5.1395*** | −5.762*** |
0.0291 | 0.0151 | −0.0176 | 0.0045 |