| Variables | Name | Variable Name | Definition |
| Explained Variables | Audit Opinion | AuditOpinion | It takes 1 for non-standard audit opinions, 0 for standard audit opinions |
| Explanatory Variables | social responsibility risk | RiskRating | RiskRating Risk level from low to high, ranging from 1 - 10 |
| social responsibility news | News | Total number of negative social responsibility news | |
| Moderator Variables | Social responsibility report | Social | It takes 1 for corporate-year who discloses social responsibility report, otherwise 0 |
| Identity | Big4 | It takes 1 if corporate is audited by the Big four accounting firms, otherwise 0 | |
| Control Variables | Leverage | Lev | Total Liabilities/Total Assets |
| Growth | Growth | (Net profit for the current period-Net profit for the previous period)/Net profit for the previous period | |
| Earnings quality | |DA| | The absolute value of the company’s operating accruals estimated by the modified Jones model which reflects the degree of earnings management. The greater the |DA|, the greater the degree of earnings manipulation | |
| Audit Change | Change | It takes 1 for audit change, otherwise 0 | |
| Year | YEAR | From 2011 to 2016 | |
| Industry | IND | 17 industries | |
| Return on assests | ROA | Net income/total assets | |
| Cashflow | CahFlow | Operating cash flow/total assets | |
| Size | LogAssets | natural logarithm of total assets | |
| Audit Cost | Cost | natural logarithm of total audit fee |