Distribution of Big 4 CPA firms | |||||||||
| Total sample (n = 1067) | Big 4 CPA firms (n = 947) | Non-Big 4 CPA firms (n = 120) | ||||||
Variablesa | Mean | Median | Std. Dev | Mean | Median | Std. Dev | Mean | Median | Std. Dev |
CGES | 3.4640 | 4.0000 | 2.0106 | 3.6072 | 4.0000 | 2.0100 | 2.3417 | 2.0000 | 1.6321 |
DME | 14.7520 | 14.7598 | 0.9771 | 14.7924 | 14.7867 | 0.9830 | 14.4336 | 14.4545 | 0.8694 |
SIZE | 15.4725 | 15.2600 | 1.4868 | 15.5183 | 15.2800 | 1.4859 | 15.1114 | 15.0250 | 1.4500 |
DE | 0.4105 | 0.4204 | 0.1836 | 0.4083 | 0.4176 | 0.1792 | 0.4277 | 0.4519 | 0.2147 |
ROA | 0.0816 | 0.0753 | 0.0962 | 0.0861 | 0.0798 | 0.0966 | 0.0468 | 0.0540 | 0.0860 |
DP | 1.2533 | 0.5981 | 18.6541 | 1.3497 | 0.6060 | 19.7988 | 0.4918 | 0.4516 | 0.6944 |
BHold | 0.2131 | 0.1708 | 0.1487 | 0.2136 | 0.1708 | 0.1502 | 0.2092 | 0.1705 | 0.1375 |
MHold | 0.0133 | 0.0041 | 0.0262 | 0.0135 | 0.0045 | 0.0264 | 0.0118 | 0.0022 | 0.0242 |
PDM | 0.1907 | 0.1429 | 0.1299 | 0.1874 | 0.1429 | 0.1280 | 0.2162 | 0.2000 | 0.1420 |
AGE | 32.2877 | 30.0000 | 13.5699 | 31.5343 | 30.0000 | 13.5022 | 38.2333 | 35.0000 | 12.6529 |
Foreign | 0.0135 | 0.0042 | 0.0263 | 0.1119 | 0.0531 | 0.1452 | 0.0118 | 0.0022 | 0.0242 |
Public | 0.1065 | 0.0491 | 0.1410 | 0.0090 | 0.0000 | 0.0405 | 0.0637 | 0.0275 | 0.0909 |