| Variable | TIRDS | Age | Firm Size | Profitability | Industry type | Big Audit | Independent Director |
| TIRDS | 1.000 |
|
|
|
| ||
| Age | 0.081 | 1.000 |
|
|
|
| |
| Firm Size | 0.435 | 0.039 | 1.000 |
|
|
| |
| Profitability | 0.174 | 0.099 | 0.362 | 1.000 |
|
| |
| Industry Type | 0.245 | −0.079 | 0.083 | −0.058 | 1.000 |
| |
| Big Audit | 0.354 | 0.199 | 0.379 | 0.354 | 0.072 | 1.000 | |
| Independent Director | 0.150 | 0.080 | 0.386 | 0.073 | −0.143 | 0.161 | 1.000 |