Number of observations at city level
| Audit fee analysis | Audit hours analysis | ||
|---|---|---|---|
| City | Firm-years | City | Firm-years |
| Abruzzo | 5 | Abruzzo | 5 |
| Campania | 16 | Campania | 14 |
| Emilia-Romagna | 169 | Emilia-Romagna | 161 |
| Friuli-Venezia Giulia | 17 | Friuli-Venezia Giulia | 17 |
| Lazio | 134 | Lazio | 133 |
| Liguria | 25 | Liguria | 26 |
| Lombardia | 519 | Lombardia | 518 |
| Marche | 32 | Marche | 23 |
| Piemonte | 86 | Piemonte | 77 |
| Toscana | 58 | Toscana | 58 |
| Trentino-Alto Adige | 8 | Trentino-Alto Adige | 1 |
| Umbria | 81 | Umbria | 7 |
| Veneto | 5 | Veneto | 83 |
| All cities | 1,050 | All cities | 1,123 |
| Audit fee analysis | Audit hours analysis | ||
|---|---|---|---|
| City | Firm-years | City | Firm-years |
| Abruzzo | 5 | Abruzzo | 5 |
| Campania | 16 | Campania | 14 |
| Emilia-Romagna | 169 | Emilia-Romagna | 161 |
| Friuli-Venezia Giulia | 17 | Friuli-Venezia Giulia | 17 |
| Lazio | 134 | Lazio | 133 |
| Liguria | 25 | Liguria | 26 |
| Lombardia | 519 | Lombardia | 518 |
| Marche | 32 | Marche | 23 |
| Piemonte | 86 | Piemonte | 77 |
| Toscana | 58 | Toscana | 58 |
| Trentino-Alto Adige | 8 | Trentino-Alto Adige | 1 |
| Umbria | 81 | Umbria | 7 |
| Veneto | 5 | Veneto | 83 |
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