Table 1. Sample selection process Data... | Emerald Publishing

Table 1.

Sample selection process

Data	France	Morocco	Tunisia	Total
Total sample	664	75	81	820
Financial institutions	50	20	30	100
Companies with a single audit or mixed single and joint audit during the sample time	55	1	11	67
Firms lacking financial information throughout the sample timeframe	200	3	10	213
Final sample	359	51	30	440
Total number of observations	3,590	510	300	4,400

Data	France	Morocco	Tunisia	Total
Total sample	664	75	81	820
Financial institutions	50	20	30	100
Companies with a single audit or mixed single and joint audit during the sample time	55	1	11	67
Firms lacking financial information throughout the sample timeframe	200	3	10	213
Final sample	359	51	30	440
Total number of observations	3,590	510	300	4,400

Source(s): Authors’ own creation