Table 1. Sample selection: Italy sample... | Emerald Publishing

Table 1.

Sample selection: Italy sample

Sample for computing auditor expertise	N
Italian non-financial and non-telecommunication companies from Compustat Global with GICS codes for the period 2005–2013	2,096
Delete observations with missing values necessary to compute auditor expertise	−126
Observations for further analysis using market share based on sales	1,970
Sample for audit fee analysis
Number of observations from Panel A	1,970
Delete observations with missing values for audit fees and control variables	−920
Final sample for audit fees analysis	1,050
Sample for audit hours analysis
Number of observations from Panel A	1,970
Delete observations with missing values for audit hours and control variables	−847
Final sample for audit hours analysis	1,123

Sample for computing auditor expertise	N
Italian non-financial and non-telecommunication companies fromCompustat Global with GICS codes for the period 2005–2013	2,096
Delete observations with missing values necessary to compute auditor expertise	−126
Observations for further analysis using market share based on sales	1,970
Sample for audit fee analysis
Number of observations from Panel A	1,970
Delete observations with missing values for audit fees and control variables	−920
Final sample for audit fees analysis	1,050
Sample for audit hours analysis
Number of observations from Panel A	1,970
Delete observations with missing values for audit hours and control variables	−847
Final sample for audit hours analysis	1,123