Sample selection (cont.): Germany sample
| Sample for computing auditor expertise | N |
|---|---|
| German non-financial and non-telecommunication companies from Compustat Global with GICS codes for the period 2005–2013 | 5,245 |
| Delete observations with missing values necessary to compute auditor expertise (auditor data) | −1,028 |
| Observations for further analysis using market share based on sales | 4,217 |
| Delete observations with missing values for audit fees and control variables | −1,307 |
| Final sample for audit fees analysis | 2,910 |
| Sample for computing auditor expertise | |
|---|---|
| German non-financial and non-telecommunication companies from | 5,245 |
| Delete observations with missing values necessary to compute auditor expertise (auditor data) | −1,028 |
| Observations for further analysis using market share based on sales | 4,217 |
| Delete observations with missing values for audit fees and control variables | −1,307 |
| Final sample for audit fees analysis | 2,910 |
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