Code

Definition

Age

is 1 if both auditors’ ages are above medium of age for the year, and 0 otherwise

Gender

is 1 if both auditors are men, and 0 otherwise

Edubg

is 1 if both auditors have bachelor degrees or above, and 0 otherwise

Spe

is 1 if both auditors’ industry specializations are above medium of industry specialization for the year, and 0 otherwise

Partner

is 1 if both auditors are partners, and 0 otherwise

Exp

is 1 if both auditors’ number of audit year is above medium of number of audit year for the year, and 0 otherwise

Busyness

is 1 if both auditors’ busyness is above medium of busyness for the year, and 0 otherwise