Table 3 The association between interim... | Emerald Publishing

Table 3

The association between interim audits and the likelihood of restatement

Variables^a	Dependent variable: RESTA
Variables^a	Coefficient	p-value
Intercept	−2.391	0.001	***
INTAUD	−1.087	0.001	***
LNTA	−0.122	0.004	***
LEV	0.658	0.002	***
ROA	−1.735	0.037	**
LOSS	0.143	0.339
GROWTH	−0.183	0.020	**
EPSG	−0.456	0.001	***
MVBV	0.005	0.492
RAISE	0.125	0.227
OVERLIST	−0.370	0.216
SOE	0.144	0.112
AGE	0.024	0.005	**
BIG10	−0.372	0.001	***
TENURE	−0.029	0.001	***
IND	Included
YEAR	Included
Pseudo R²	3.07%

Variables^a	Dependent variable: RESTA
Variables^a	Coefficient	p-value
Intercept	−2.391	0.001	***
INTAUD	−1.087	0.001	***
LNTA	−0.122	0.004	***
LEV	0.658	0.002	***
ROA	−1.735	0.037	**
LOSS	0.143	0.339
GROWTH	−0.183	0.020	**
EPSG	−0.456	0.001	***
MVBV	0.005	0.492
RAISE	0.125	0.227
OVERLIST	−0.370	0.216
SOE	0.144	0.112
AGE	0.024	0.005	**
BIG10	−0.372	0.001	***
TENURE	−0.029	0.001	***
IND	Included
YEAR	Included
Pseudo R²	3.07%

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

** and *** represent for the 5% and 1% significance level, respectively