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

−0.0485

82.8757**

61.3069***

15.4248***

9.3390***

0.0083

0.0064***

−0.1858***

(−0.97)

(2.39)

(6.07)

(4.19)

(6.92)

(1.41)

(3.37)

(−5.00)

Big 8

0.0818***

80.6117***

15.6892***

7.6835***

1.4930***

0.0078***

0.0003

0.0266

(3.81)

(5.42)

(3.49)

(4.92)

(2.60)

(2.92)

(0.29)

(1.53)

Audit_tenure

0.0003

−0.1213

−0.4664

0.3948

0.1448

0.0007*

0.0003**

−0.0031

(0.09)

(−0.05)

(−0.64)

(1.49)

(1.57)

(1.70)

(2.10)

(−1.12)

Audit_firm_spec2

−0.0463**

−24.2125

1.1875

−1.0394

0.6588

−0.0025

0.0009

0.0045

(−2.24)

(−1.64)

(0.27)

(−0.66)

(1.14)

(−0.97)

(1.06)

(0.27)

Gender

0.0344*

16.4946

−5.6400

−0.3498

−1.0769**

0.0002

−0.0010

0.0263*

(1.89)

(1.32)

(−1.48)

(−0.26)

(−2.15)

(0.09)

(−1.27)

(1.80)

Auditor_year

−0.0005

−1.7704

−0.7025*

−0.0940

−0.0239

0.0001

0.0001

0.0010

(−0.26)

(−1.34)

(−1.77)

(−0.70)

(−0.48)

(0.45)

(0.77)

(0.65)

Auditor_spec2

0.0390*

30.8614**

2.5785

4.3333***

1.1005*

0.0073***

0.0015

−0.0165

(1.79)

(1.99)

(0.57)

(2.69)

(1.91)

(2.75)

(1.58)

(−0.95)

Rep

−0.0400

−28.5217*

−3.9630

−3.5112*

−0.8130

−0.0063**

−0.0010

−0.0024

(−1.62)

(−1.68)

(−0.78)

(−1.95)

(−1.21)

(−2.08)

(−0.89)

(−0.12)

Degree

0.0272

39.8277***

10.6718**

6.9498***

2.4473***

0.0085***

0.0024**

0.0042

(1.25)

(2.64)

(2.27)

(4.39)

(4.09)

(3.21)

(2.46)

(0.24)

Major

−0.0094

−2.8126

1.1626

−2.9791**

−1.2824**

−0.0061**

−0.0027***

−0.0010

(−0.48)

(−0.21)

(0.28)

(−2.06)

(−2.40)

(−2.50)

(−3.18)

(−0.06)

Ccp

0.0045

24.2955*

10.7374**

3.7841**

1.5792***

0.0027

0.0009

−0.0096

(0.21)

(1.66)

(2.41)

(2.39)

(2.74)

(1.04)

(1.02)

(−0.56)

License

−0.0485

−142.9228**

−49.1188**

−15.0913*

−6.7429**

−0.0095

−0.0044

−0.1138

(−0.51)

(−1.97)

(−2.46)

(−1.90)

(−2.06)

(−0.78)

(−0.85)

(−1.58)

Position

−0.0007

−52.9343***

−25.2589***

−5.4006***

−2.7226***

−0.0014

−0.0006

−0.0031

(−0.03)

(−3.65)

(−5.66)

(−3.45)

(−4.70)

(−0.52)

(−0.60)

(−0.17)

Partner

−0.0072

−0.8199

4.9558

−0.2682

0.1202

−0.0006

−0.0005

0.0073

(−0.23)

(−0.04)

(0.77)

(−0.11)

(0.14)

(−0.15)

(−0.37)

(0.28)

Roa

−0.9303***

−473.4117***

16.7412

−51.7580***

−2.5026

−0.0983***

−0.0099

0.5807***

(−4.12)

(−3.01)

(0.40)

(−3.20)

(−0.49)

(−3.76)

(−1.08)

(3.62)

Bm

−0.0245*

−11.8979

−0.5286

−2.1353**

−0.3462

−0.0037***

−0.0005

0.0288***

(−1.93)

(−1.31)

(−0.20)

(−2.34)

(−1.02)

(−2.61)

(−1.08)

(2.89)

Quick

0.0007

0.1274

1.0446

−0.4985

−0.2694*

−0.0010

−0.0006**

0.0120**

(0.11)

(0.03)

(0.76)

(−1.18)

(−1.65)

(−1.33)

(−2.41)

(2.33)

Leverage

0.2904***

170.8806***

15.5216

13.4960**

−0.6490

0.0195**

−0.0037

−0.1806***

(3.50)

(3.07)

(0.96)

(2.27)

(−0.31)

(1.99)

(−1.11)

(−2.97)