Table 2 The association between interim... | Emerald Publishing

Table 2

The association between interim audits and audit time lag

Variables^a	Dependent variable: LAG
Variables^a	Coefficient	p-value
Intercept	4.351	0.001	***
INTAUD	−0.057	0.001	***
LNTA	0.014	0.001	***
LEV	−0.077	0.001	***
ROA	−0.551	0.001	***
LOSS	0.033	0.001	***
CONT	0.018	0.002	***
OVERLIST	−0.066	0.001	***
SOE	−0.023	0.001	***
SUB	0.001	0.001	***
BIG10	0.014	0.002	***
SWITCH	0.014	0.094	*
OPIN	0.093	0.001	***
IND	Included
YEAR	Included
Adj. R²	5.17%

Variables^a	Dependent variable: LAG
Variables^a	Coefficient	p-value
Intercept	4.351	0.001	***
INTAUD	−0.057	0.001	***
LNTA	0.014	0.001	***
LEV	−0.077	0.001	***
ROA	−0.551	0.001	***
LOSS	0.033	0.001	***
CONT	0.018	0.002	***
OVERLIST	−0.066	0.001	***
SOE	−0.023	0.001	***
SUB	0.001	0.001	***
BIG10	0.014	0.002	***
SWITCH	0.014	0.094	*
OPIN	0.093	0.001	***
IND	Included
YEAR	Included
Adj. R²	5.17%

Note(s): ^aVariable definitions are provided in Appendix

* and *** represent for the 10% and 1%, significance level, respectively