Table 5. Sample distribution by industry... | Emerald Publishing

Table 5.

Sample distribution by industry

Audit fee analysis		Audit hours analysis
Industry	Firm-years	Industry	Firm-years
GICS 10 – Energy	43	GICS 10 – Energy	38
GICS 15 – Materials	78	GICS 15 – Materials	86
GICS 20 – Industrials	276	GICS 20 – Industrials	273
GICS 25 – Consumer Discretionary	356	GICS 25 – Consumer Discretionary	324
GICS 30 – Consumer Staples	66	GICS 30 – Consumer Staples	64
GICS 35 – Health Care	70	GICS 35 – Health Care	71
GICS 45 – Information Technology	155	GICS 45 – Information Technology	162
GICS 55 – Utilities	106	GICS 55 – Utilities	105
All industries	1,050	All industries	1,123

Audit fee analysis		Audit hours analysis
Industry	Firm-years	Industry	Firm-years
GICS 10 – Energy	43	GICS 10 – Energy	38
GICS 15 – Materials	78	GICS 15 – Materials	86
GICS 20 – Industrials	276	GICS 20 – Industrials	273
GICS 25 – Consumer Discretionary	356	GICS 25 – Consumer Discretionary	324
GICS 30 – Consumer Staples	66	GICS 30 – Consumer Staples	64
GICS 35 – Health Care	70	GICS 35 – Health Care	71
GICS 45 – Information Technology	155	GICS 45 – Information Technology	162
GICS 55 – Utilities	106	GICS 55 – Utilities	105
All industries	1,050	All industries	1,123