Table IV Descriptive statistics of...

Table IV

Descriptive statistics of variables

Variable	Minimum	Maximum	Mean	SD
Tax avoidance	0	1.4662	0.4739	0.4294
Audit fee	7.6434	10.284	8.7648	0.4076
Audit tenure	1	12	3.7238	2.4675
Days to sign	1.2787	2.2504	1.8462	0.1756
Accruals	0	3.1840	0.2142	0.5055
Firm size	5.7842	6.3344	6.0501	0.1957
ROA	−0.5087	0.812	0.1311	0.4087
Divide	−0.8121	1002.50	2.0643	44.160
Firm age	0.6989	1.6720	1.1730	0.1771
Leverage	0.657	3.0801	0.7261	0.3684
Qualitative variables
Variable	Variable status		Frequency	Relative frequency (%)
Type of audit opinion	The auditor’s report is unqualified		237	43
	The auditor’s report is qualified		309	57
Auditor industry specialization	The auditor is an industry specialist		229	42
	The auditor is not an industry specialist		317	58
Auditor size	Firms audited by the audit organization		132	24
	Firms not audited by the audit organization		414	76
Loss	Net income of firms is positive		267	49
	Net income of firms is negative		279	51

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