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