Descriptive statistics of the variables used in OLS regression analyses
| Variable | Description | Obs | Mean | S.D. | Min | Max |
|---|---|---|---|---|---|---|
| REL_GAAP | Bartlett score of Component 1 | 272 | 0 | 1 | −3.48 | 2.03 |
| UNREL_GW | Bartlett score of Component 2 | 272 | 0 | 1 | −3.43 | 2.14 |
| INC_EM | Bartlett score of Component 3 | 272 | 0 | 1.01 | −3.21 | 2.61 |
| OPP_MGMT | Bartlett score of Component 4 | 272 | 0 | 1.01 | −2.24 | 2.13 |
| AUDITOR | 1 for auditors and 0 otherwise | 290 | 0.4 | 0.49 | 0 | 1 |
| BIG4 | 1 for Big 4 auditors and 0 otherwise | 291 | 0.15 | 0.36 | 0 | 1 |
| FEMALE | 1 for female respondents and 0 otherwise | 292 | 0.48 | 0.5 | 0 | 1 |
| FEMALE×AUDITOR | 1 for female auditors and 0 otherwise | 290 | 0.17 | 0.38 | 0 | 1 |
| FEMALE×BIG4 | 1 for female Big 4 auditors and 0 otherwise | 291 | 0.08 | 0.26 | 0 | 1 |
| AGE | Age (years) | 251 | 36.79 | 12.35 | 20 | 77 |
| EXPE | Experience in accounting (years) | 246 | 9.19 | 9.98 | 0 | 48 |
| INDU | Exposure to various industries (0–10) | 292 | 1.84 | 1.55 | 0 | 10 |
| FINWORK | 1 if working or consulting in the financial administration of a listed company and 0 otherwise | 280 | 0.42 | 0.49 | 0 | 1 |
| HIGHER | 1 for the respondents holding a master's degree, MBA or PhD and 0 otherwise | 292 | 0.23 | 0.42 | 0 | 1 |
| NON_BUS | 1 for the respondents holding a degree other than a business degree and 0 otherwise | 292 | 0.07 | 0.26 | 0 | 1 |
| NON_US | 1 for the respondents who do not reside in the United States and 0 otherwise | 291 | 0.03 | 0.17 | 0 | 1 |
| Variable | Description | Obs | Mean | S.D. | Min | Max |
|---|---|---|---|---|---|---|
| Bartlett score of Component 1 | 272 | 0 | 1 | −3.48 | 2.03 | |
| Bartlett score of Component 2 | 272 | 0 | 1 | −3.43 | 2.14 | |
| Bartlett score of Component 3 | 272 | 0 | 1.01 | −3.21 | 2.61 | |
| Bartlett score of Component 4 | 272 | 0 | 1.01 | −2.24 | 2.13 | |
| 1 for auditors and 0 otherwise | 290 | 0.4 | 0.49 | 0 | 1 | |
| 1 for Big 4 auditors and 0 otherwise | 291 | 0.15 | 0.36 | 0 | 1 | |
| 1 for female respondents and 0 otherwise | 292 | 0.48 | 0.5 | 0 | 1 | |
| 1 for female auditors and 0 otherwise | 290 | 0.17 | 0.38 | 0 | 1 | |
| 1 for female Big 4 auditors and 0 otherwise | 291 | 0.08 | 0.26 | 0 | 1 | |
| Age (years) | 251 | 36.79 | 12.35 | 20 | 77 | |
| Experience in accounting (years) | 246 | 9.19 | 9.98 | 0 | 48 | |
| Exposure to various industries (0–10) | 292 | 1.84 | 1.55 | 0 | 10 | |
| 1 if working or consulting in the financial administration of a listed company and 0 otherwise | 280 | 0.42 | 0.49 | 0 | 1 | |
| 1 for the respondents holding a master's degree, MBA or PhD and 0 otherwise | 292 | 0.23 | 0.42 | 0 | 1 | |
| 1 for the respondents holding a degree other than a business degree and 0 otherwise | 292 | 0.07 | 0.26 | 0 | 1 | |
| 1 for the respondents who do not reside in the United States and 0 otherwise | 291 | 0.03 | 0.17 | 0 | 1 |
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