Table 5.

Sample distribution by industry

Audit fee analysisAudit hours analysis
IndustryFirm-yearsIndustryFirm-years
GICS 10 – Energy43GICS 10 – Energy38
GICS 15 – Materials78GICS 15 – Materials86
GICS 20 – Industrials276GICS 20 – Industrials273
GICS 25 – Consumer Discretionary356GICS 25 – Consumer Discretionary324
GICS 30 – Consumer Staples66GICS 30 – Consumer Staples64
GICS 35 – Health Care70GICS 35 – Health Care71
GICS 45 – Information Technology155GICS 45 – Information Technology162
GICS 55 – Utilities106GICS 55 – Utilities105
All industries1,050All industries1,123
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