Variable definitions
| MeanAQTB | = | Audit quality threatening behaviours, the mean of eight items for each team member |
| MeanDI | = | Deindividuation, the average of seven items for each team member |
| MeanSocialId | = | Social identity, the number that identifies how close the team member feels to the other team members (1 not close to 7 very close) |
| MeanGE | = | Gender equality, the average of seven items for each team member |
| DISI | = | The interaction between deindividuation and social identity |
| CONTROL | = | All variables below |
| LnAge | = | The natural logarithm of the age of each team member |
| Female | = | 1 if a team member is female and 0 otherwise |
| TeamRole | = | The role of the team member in the team |
| Team Size | = | The number of team members in the team |
| Tenure | = | The number of years the audit client has been registered as a client at the audit firm |
| MeanSatis | = | Satisfaction, the mean of three items within a team |
| MeanTAT | = | Tone at the top, the mean of three items within a team |
| CostGap | = | The difference in average cost per hour between male and female team members, divided by the average cost per hour of male team members |
| LnTA | = | The natural logarithm of total assets of the audit client |
| ROA | = | The return on assets of the audit client |
| Leverage | = | The leverage ratio of the client, which is the ratio of total debt to total assets |
| InvenTAratio | = | The ratio of inventory to total assets |
| SalesGrowth | = | The sales growth |
| StateClient | = | 1 if the client is a state client and 0 otherwise |
| MeanAQTB | = | Audit quality threatening behaviours, the mean of eight items for each team member |
| MeanDI | = | Deindividuation, the average of seven items for each team member |
| MeanSocialId | = | Social identity, the number that identifies how close the team member feels to the other team members (1 not close to 7 very close) |
| MeanGE | = | Gender equality, the average of seven items for each team member |
| DISI | = | The interaction between deindividuation and social identity |
| CONTROL | = | All variables below |
| LnAge | = | The natural logarithm of the age of each team member |
| Female | = | 1 if a team member is female and 0 otherwise |
| TeamRole | = | The role of the team member in the team |
| Team Size | = | The number of team members in the team |
| Tenure | = | The number of years the audit client has been registered as a client at the audit firm |
| MeanSatis | = | Satisfaction, the mean of three items within a team |
| MeanTAT | = | Tone at the top, the mean of three items within a team |
| CostGap | = | The difference in average cost per hour between male and female team members, divided by the average cost per hour of male team members |
| LnTA | = | The natural logarithm of total assets of the audit client |
| ROA | = | The return on assets of the audit client |
| Leverage | = | The leverage ratio of the client, which is the ratio of total debt to total assets |
| InvenTAratio | = | The ratio of inventory to total assets |
| SalesGrowth | = | The sales growth |
| StateClient | = | 1 if the client is a state client and 0 otherwise |
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.