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) |