Variable

W

V

z

Prob > z

Afz

0.942

5.554

3.841

0.000

audito

0.709

28.035

7.468

0.000

jaudit

0.876

11.950

5.558

0.000

audfee

0.969

3.014

2.471

0.007

audten

0.988

1.173

0.358

0.360

roce

0.827

16.677

6.305

0.000