Table 6 Regression results of audit... | Emerald Publishing

Table 6

Regression results of audit committee effectiveness and sustainability indicators

Item	Environmental indicators	Social indicators	Economic indicators
Constant	3.478	1.074	0.849
ACE	0.323**	0.615**	0.655**
Control variables
SIZE	0.171	0.146	0.155
AGE	0.076	−0.024	−0.107
AUD	0.093	0.146	0.175
Model summary
Model F	2.125	9.364	14.615
R²	0.165	0.466	0.576
Adjusted R²	0.087	0.416	0.537
Durbin Watson	2.021	2.091	2.169

Item	Environmental indicators	Social indicators	Economic indicators
Constant	3.478	1.074	0.849
ACE	0.323**	0.615**	0.655**
Control variables
SIZE	0.171	0.146	0.155
AGE	0.076	−0.024	−0.107
AUD	0.093	0.146	0.175
Model summary
Model F	2.125	9.364	14.615
R²	0.165	0.466	0.576
Adjusted R²	0.087	0.416	0.537
Durbin Watson	2.021	2.091	2.169

Note(s): **Significant at the 0.01 level

Source(s): Primary data