Variable

N

Mean

Sd

Min

p50

Max

Characteristics of Kam

Kam_num

5655

2.101

0.676

1

2

6

Length_sum

5655

1201.218

476.685

358

1131

2846

Length_unit

5655

573.655

140.104

310

554.667

1021.5

Specificity1_sum

5655

102.465

50.350

17

95

282

Specificity1_unit

5655

48.681

18.234

14

46

112.5

Specificity2_sum

5655

0.182

0.083

0.035

0.173

0.457

Specificity2_unit

5655

0.086

0.029

0.004

0.083

0.293

Ind_spec_sum

5655

0.881

0.645

0

1

5

Characteristics of audit firm

Big4

5655

0.062

0.242

0

0

1

Big8

5655

0.633

0.482

0

1

1

Audit tenure

5655

5.230

2.744

1

5

10

Audit_firm_spec

5655

0.542

0.498

0

1

1

Characteristics of auditor

Gender

5655

0.609

0.488

0

1

1

Auditor_year

5655

10.104

5.981

1.293

9.214

24.25

Auditor_spec

5655

0.544

0.498

0

1

1

Other characteristics of auditor

Rep

5655

0.173

0.378

0

0

1

Degree

5655

0.758

0.428

0

1

1

Major

5655

0.404

0.491

0

0

1

Ccp

5655

0.228

0.420

0

0

1

License

5655

0.992

0.091

0

1

1

Position

5655

0.377

0.485

0

0

1

Partner

5655

0.124

0.330

0

0

1

Control

Roa

5655

0.034

0.072

−0.360

0.036

0.194

Bm

5655

1.176

1.213

0.119

0.775

7.231

Quick

5655

1.779

1.769

0.191

1.221

11.22

Leverage

5655

0.429

0.201

0.067

0.421

0.921

Recvinv

5655

0.269

0.161

0.009

0.252

0.719

Otherrec

5655

0.017

0.027

0

0.008

0.175

Size

5655

22.369

1.340

19.771

22.215

26.723

Groth

5655

0.214

0.423

−0.591

0.141

2.795

Loss

5655

0.098

0.297

0

0

1

Age

5655

10.927

7.646

1

8

25

Cfo

5655

0.041

0.068

−0.180

0.041

0.232

Audit type

5655

0.963

0.190

0

1

1