Table 3.

Number of observations at city level

Audit fee analysisAudit hours analysis
CityFirm-yearsCityFirm-years
Abruzzo5Abruzzo5
Campania16Campania14
Emilia-Romagna169Emilia-Romagna161
Friuli-Venezia Giulia17Friuli-Venezia Giulia17
Lazio134Lazio133
Liguria25Liguria26
Lombardia519Lombardia518
Marche32Marche23
Piemonte86Piemonte77
Toscana58Toscana58
Trentino-Alto Adige8Trentino-Alto Adige1
Umbria81Umbria7
Veneto5Veneto83
All cities1,050All cities1,123

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