	Group 1			Group 2			Group 3			Group 4
	No GCO	Yes GCO	p-value§	No GCO	Yes GCO	p-value§	No GCO	Yes GCO	p-value§	No GCO	Yes GCO	p-value§
Auditor gender*	0.80	0.80	0.4849	0.83	0.83	0.4912	0.81	0.87	0.2440	0.85	0.80	0.3093
Auditor quality grade	2.25	3.00	0.1642	3.00	2.00	0.0660	2.00	2.00	0.2511	2.00	2.00	0.3543
Auditor tier*	0.10	0.16	0.2507	0.39	0.27	0.1665	0.29	0.43	0.1025	0.38	0.23	0.0923
Legal entity*	0.20	0.18	0.4379	0.11	0.14	0.3628	0.14	0.22	0.1856	0.21	0.13	0.2194
Working type*	0.65	0.61	0.3853	0.67	0.57	0.2310	0.56	0.70	0.1185	0.54	0.77	0.0261
Number of engagements annually	179.5	145.0	0.2702	212.0	130.0	0.1376	118.0	150.0	0.3836	108.0	150.0	0.2786
Number of hours on engagements	754.0	800.0	0.3262	1003.0	642.0	0.1376	804.0	760.0	0.3066	465.0	805.0	0.0604
Number of hours per engagement	3.25	3.80	0.3262	3.70	3.60	0.4801	3.45	3.60	0.3824	3.40	4.40	0.0059
Auditor age	62.00	61.00	0.3386	60.00	59.00	0.4092	60.00	58.00	0.2483	60.00	58.00	0.2249
Years after auditor exam	25.00	23.00	0.1859	21.50	21.00	0.4332	25.00	24.00	0.4272	24.00	24.00	0.4442
Taxable salary (annual)	28,517	58,011	0.0663	40,137	48,882	0.0651	45,238	52,948	0.1058	51,555	44,303	0.1903
Capital gain (annual)	2248	2071	0.4696	0	2476	0.0651	1591	1782	0.4447	612	541	0.3529
Total salary (annual)	41,806	66,610	0.0663	42,051	55,000	0.0651	46,832	62,770	0.0422	53,603	52,820	0.4583
Number of hours on audit courses	24.50	10.00	0.1292	6.50	0.00	0.4803	0.00	7.00	0.0548	14.00	0.00	0.3529
Compliance: planning	91.45	91.61	0.4774	88.28	90.91	0.1605	88.89	85.16	0.2519	68.75	88.31	0.2786
Compliance: analytical procedure 1	65.32	84.62	0.0663	81.25	72.73	0.1376	78.28	60.27	0.2556	75.00	72.92	0.4583
Compliance: analytical procedure 2	77.47	84.52	0.1040	83.73	73.66	0.0108	77.32	77.78	0.3836	77.32	78.93	0.3608
Compliance: conclusions	91.57	95.83	0.0211	91.90	91.30	0.2822	91.51	88.64	0.4283	91.30	93.19	0.1425