Variables

(1)

Kam_num

(2)

Length_sum

(3)

Length_unit

(4)

Specificity1_sum

(5)

Specificity1_unit

(6)

Specificity2_sum

(7)

Specificity2_unit

(8)

Ind_spec_sum

Big 4

−0.0417

88.9787**

62.3861***

15.3582***

9.0973***

0.0082

0.0059***

−0.1852***

(−0.83)

(2.55)

(6.10)

(4.14)

(6.69)

(1.39)

(3.11)

(−4.96)

Big 8

0.0833***

83.5963***

17.2352***

6.7086***

0.9327

0.0061**

−0.0007

0.0302

(3.46)

(5.06)

(3.49)

(3.91)

(1.48)

(2.04)

(−0.65)

(1.55)

Audit_tenure

−0.0002

−0.3181

−0.4226

0.3337

0.1253

0.0006

0.0003*

−0.0027

(−0.07)

(−0.12)

(−0.58)

(1.26)

(1.35)

(1.47)

(1.85)

(−0.97)

Audit_firm_spec

−0.0328

−20.6226

−1.5931

1.0160

1.4063**

0.0014

0.0023**

−0.0038

(−1.51)

(−1.35)

(−0.34)

(0.63)

(2.37)

(0.51)

(2.38)

(−0.21)

Gender

0.0333*

15.8221

−5.6978

−0.3440

−1.0448**

0.0002

−0.0010

0.0264*

(1.83)

(1.26)

(−1.49)

(−0.25)

(−2.08)

(0.09)

(−1.20)

(1.81)

Auditor_year

−0.0005

−1.7523

−0.6923*

−0.1000

−0.0269

0.0001

0.0001

0.0010

(−0.27)

(−1.33)

(−1.74)

(−0.74)

(−0.54)

(0.41)

(0.69)

(0.69)

Auditor_spec

0.0388**

22.8748*

0.7673

4.0574***

1.1304**

0.0065***

0.0018**

−0.0227

(2.08)

(1.74)

(0.19)

(2.95)

(2.21)

(2.84)

(2.22)

(−1.47)

Rep

−0.0424*

−29.9253*

−3.9493

−3.6039**

−0.7964

−0.0064**

−0.0009

−0.0020

(−1.72)

(−1.76)

(−0.78)

(−2.00)

(−1.19)

(−2.14)

(−0.87)

(−0.10)

Degree

0.0277

40.4232***

10.8108**

6.9263***

2.4170***

0.0084***

0.0024**

0.0043

(1.27)

(2.68)

(2.30)

(4.38)

(4.04)

(3.20)

(2.40)

(0.25)

Major

−0.0084

−2.2657

1.1396

−2.9050**

−1.2703**

−0.0059**

−0.0027***

−0.0013

(−0.43)

(−0.17)

(0.27)

(−2.01)

(−2.38)

(−2.45)

(−3.16)

(−0.08)

Ccp

0.0026

23.4747

10.8733**

3.6742**

1.5685***

0.0025

0.0009

−0.0091

(0.12)

(1.60)

(2.44)

(2.33)

(2.72)

(0.96)

(0.98)

(−0.53)

License

−0.0539

−145.6347**

−48.9073**

−15.5557*

−6.8485**

−0.0103

−0.0046

−0.1114

(−0.57)

(−2.01)

(−2.46)

(−1.95)

(−2.09)

(−0.85)

(−0.89)

(−1.55)

Position

−0.0001

−52.9231***

−25.4690***

−5.2243***

−2.6428***

−0.0010

−0.0004

−0.0038

(−0.00)

(−3.65)

(−5.69)

(−3.34)

(−4.56)

(−0.40)

(−0.45)

(−0.22)

Partner

−0.0033

0.5020

4.8262

0.0399

0.2026

−0.0002

−0.0003

0.0045

(−0.10)

(0.02)

(0.74)

(0.02)

(0.23)

(−0.04)

(−0.25)

(0.17)

Roa

−0.9242***

−469.4150***

16.8393

−50.5876***

−2.0561

−0.0964***

−0.0092

0.5750***

(−4.10)

(−2.98)

(0.40)

(−3.12)

(−0.40)

(−3.68)

(−1.00)

(3.59)

Bm

−0.0252**

−12.6127

−0.6460

−2.1163**

−0.3123

−0.0037***

−0.0005

0.0286***

(−1.99)

(−1.40)

(−0.24)

(−2.33)

(−0.93)

(−2.60)

(−0.95)

(2.87)

Quick

0.0015

0.6009

1.0626

−0.4294

−0.2536

−0.0009

−0.0006**

0.0116**

(0.23)

(0.15)

(0.77)

(−1.02)

(−1.56)

(−1.18)

(−2.32)

(2.25)

Leverage

0.2945***

174.1540***

15.8495

13.7412**

−0.6433

0.0199**

−0.0037

−0.1813***

(3.54)

(3.13)

(0.98)

(2.31)

(−0.31)

(2.03)

(−1.11)

(−2.98)