| Type | Indicator | Content |
| Dependent Variables | Audit_Fee | The natural logarithm of audit fees |
| Opinion | 1 when issued standard audit opinion, Otherwise 0. | |
| Audit_Lag | The logarithm of the interval days between the audit report date and the balance sheet date | |
| Restatement | 1 when financial report restatement occurs, otherwise 0. | |
| Independent Variables | R&D1 | Natural logarithm of number of innovation activities |
| R&D2 | Natural logarithm of amount of innovation activities | |
| R&D_Z | Natural logarithm of amount of capitalized R&D expenditure | |
| R&D_F | Natural logarithm of expensed R&D expenditure | |
| Control Variables | Size | Natural logarithm of asset |
| Lev | Leverage/Asset | |
| OtherRec | Other receivables/Asset | |
| Turnover | Revenue/Asset | |
| CFO | Cash flow from operating activities/Asset | |
| Growth | Revenue growth rate | |
| ROA | Net profit/Assets | |
| Loss | 1 when net profit is negative, otherwise 0 | |
| IIR | Institutional shareholding ratio | |
| Ret | Monthly cumulative stock returns from May to April of the following year | |
| Sd_Ret | Standard deviation of stock return per month of the year | |
| Big4 | 1 when auditors are the Big Four, Otherwise 0 |