(1)

(2)

Auditor

Auditor

LT

0.085^***

0.086^***

(0.000)

(0.000)

Growth

−0.000

−0.000

(0.307)

(0.528)

Size

0.049^***

0.049^***

(0.000)

(0.000)

lev

−0.005

−0.005

(0.196)

(0.197)

fshare

0.001^***

0.001^***

(0.000)

(0.000)

sshare

0.002^***

0.002^***

(0.000)

(0.000)

da

0.000^***

0.000^***

(0.000)

(0.000)

sk

0.002^*

0.002^*

(0.051)

(0.051)

LT × growth

−0.000

(0.259)

_cons

−1.056^***

−1.056^***

(0.000)

(0.000)

N

17069

17069

adj. R-sq

0.136

0.136