| Variables | Definition |
| Dependent variable | |
| Fee | Natural log of year-end audit fees |
| Independent variable | |
| Culture | If Chairman belongs to nomadic culture areas, 1, otherwise, 0 |
| Control variables | |
| Duality | If Chairman and CEO is the same person, 1, otherwise, 0 |
| Ownsh (ownersh) | If corporate belongs to state-owned business, 1, otherwise, 0 |
| Debt | Year-end long-term debt/year-end total asset |
| Roa | Net income/year-end total asset |
| Size | Natural log of year-end total asset |
| Casset | Year-end inventory/year-end total asset |
| Loss | If net income less than 0, 1, otherwise, 1 |
| Listyear | Natural log of listing time |
| Big 4/big 5 | If accounting firm is big 4 or big 5, 1, otherwise, 0 |
| Autenure | The duration of continuous audit of the accounting firm |
| Autype | If audit opinion is standard audit opinion, 1, otherwise, 0 |
| Age | Natural log of Chairman’s age |
| Tenure | Natural log of Chairman’s tenure |