Code | Definition |

Age | is 1 if both auditors’ ages are above medium of age for the year, and 0 otherwise |

Gender | is 1 if both auditors are men, and 0 otherwise |

Edubg | is 1 if both auditors have bachelor degrees or above, and 0 otherwise |

Spe | is 1 if both auditors’ industry specializations are above medium of industry specialization for the year, and 0 otherwise |

Partner | is 1 if both auditors are partners, and 0 otherwise |

Exp | is 1 if both auditors’ number of audit year is above medium of number of audit year for the year, and 0 otherwise |

Busyness | is 1 if both auditors’ busyness is above medium of busyness for the year, and 0 otherwise |