Table 3. Descriptive statistics... | Emerald Publishing

Table 3.

Descriptive statistics

Variables	N	Mean	SD	Minimum	Maximum
lnAudit fee	469	6.04	0.90	2.30	8.94
lnARL	469	4.76	0.34	3.30	5.69
AQ-(Jones1991)	249	0.04	0.04	0.00	0.27
AQ-(Dechow2002)	171	0.05	0.07	0.00	0.58
AQ-(Stubben2010)	241	0.03	0.03	0.00	0.18
Prox KM	469	7.36	8.92	0.03	50.00
lnProx KM	469	1.50	1.08	−3.51	3.91
Prox min	469	23.43	22.92	1.00	120.00
lnProx min	469	2.77	0.93	0.00	4.79
CEO gen	469	1.05	0.21	1.00	2.00
FD ratio	469	0.16	0.14	0.00	0.63
lnAC size	469	1.38	0.27	0.69	3.76
lnFirm age	469	3.20	0.41	1.95	4.13
Audit ten	469	2.26	1.06	1.00	5.00
lnFirm size	469	16.02	1.89	12.42	20.09
ROA	469	0.03	0.04	−0.14	0.24
YearEnd31	469	1.64	0.48	1.00	2.00
Big4	469	0.42	0.49	0.00	1.00
IDR	469	0.23	0.10	0.00	0.83

Variables	N	Mean	SD	Minimum	Maximum
lnAudit fee	469	6.04	0.90	2.30	8.94
lnARL	469	4.76	0.34	3.30	5.69
AQ-(Jones1991)	249	0.04	0.04	0.00	0.27
AQ-(Dechow2002)	171	0.05	0.07	0.00	0.58
AQ-(Stubben2010)	241	0.03	0.03	0.00	0.18
Prox KM	469	7.36	8.92	0.03	50.00
lnProx KM	469	1.50	1.08	−3.51	3.91
Prox min	469	23.43	22.92	1.00	120.00
lnProx min	469	2.77	0.93	0.00	4.79
CEO gen	469	1.05	0.21	1.00	2.00
FD ratio	469	0.16	0.14	0.00	0.63
lnAC size	469	1.38	0.27	0.69	3.76
lnFirm age	469	3.20	0.41	1.95	4.13
Audit ten	469	2.26	1.06	1.00	5.00
lnFirm size	469	16.02	1.89	12.42	20.09
ROA	469	0.03	0.04	−0.14	0.24
YearEnd31	469	1.64	0.48	1.00	2.00
Big4	469	0.42	0.49	0.00	1.00
IDR	469	0.23	0.10	0.00	0.83

Source: Authors’ own creation