| 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 |