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 | |
|---|---|
| Italian non-financial and non-telecommunication companies from | 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 |
| 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 |
| 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 |
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