| Variables | Minimum | Maximum | Mean | Std. Deviation |
| TIRDS | 1.00 | 39.00 | 18.90 | 7.41 |
| TSMS | 0.00 | 6.00 | 1.40 | 1.64 |
| Age | 0.00 | 1.00 | 0.26 | 0.44 |
| Firm Size | 0.00 | 12.94 | 8.40 | 1.41 |
| Profitability | −125.14 | 171.03 | 3.25 | 17.48 |
| Industry Type | 0.00 | 1.00 | 0.31 | 0.46 |
| Big Audit | 0.00 | 1.00 | 0.07 | 0.26 |
| Independent Director | 27.00 | 53.00 | 39.17 | 7.83 |