Variable Type | Name | Symbol | Variable Definition | |

Interpreted variable | Audit pricing | Lnfee | Natural logarithm of annual audit fees | |

Explanatory variables | Other comprehensive income | OCI | Natural logarithm of the absolute value of other comprehensive income | |

Auditor practice experience | Experience | Average number of years of signed auditor practice | ||

Control variable | Audited unit | ROA | Return on assets, annual net profit divided by average total assets | |

Rec | Accounts receivable ratio, total accounts receivable at the end of the period divided by total assets at the end of the period | |||

Inv | Inventory share, total inventory at the end of the period divided by total assets at the end of the period | |||

Cur | Current ratio, total liquidity at the end of the period divided by total current liabilities at the end of the period | |||

Size | Company size, natural logarithm of total assets at the end of the period | |||

Mb | Market value book ratio, ending market value divided by book value of total assets at the end of the period | |||

Level | Asset-liability ratio, total liabilities at the end of the period divided by total assets at the end of the period | |||

Loss | Loss situation, if the net profit is less than 0, take 1; otherwise take 0 | |||

Top10 | The concentration of equity, the sum of the shareholding ratio of the top ten shareholders | |||

Audit firm characteristics | Opinion | The type of audit opinion, if it is a non-standard audit opinion, take 1; otherwise, take 0 | ||

Big4 | Virtual variables, if the audit of the "big4" accounting firm takes 1, otherwise take 0 | |||

Annual variable | Year | Annual dummy variable | ||

Industry variable | Industry | Industry dummy variable |