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Standard errors in parentheses ** N<0.01, ** p<0.05, * p<0.1 Table 5 presents the correlation matrix. C: Audit cost, KAMs: Key Audit matters, GC: Going concern, BIG4: audit typ. CFO: cash flow from operation, FS: firm size measured by logarithm of total assets, ROE, Beta, , BS: board size, INL board independence, NAF: non-audit fees. Table 5: Pairwise correlation

Table 5 Standard errors in parentheses ** N<0.01, ** p<0.05, * p<0.1 Table 5 presents the correlation matrix. C: Audit cost, KAMs: Key Audit matters, GC: Going concern, BIG4: audit typ. CFO: cash flow from operation, FS: firm size measured by logarithm of total assets, ROE, Beta, , BS: board size, INL board independence, NAF: non-audit fees. Table 5: Pairwise correlation

Related Figures (10)

The table presents the sample Table 1: the sample
The table presents the sample Table 1: the sample
Table 2 presents KAMs frequency over the sample Table 2: KAMS within FTSE all-share
Table 2 presents KAMs frequency over the sample Table 2: KAMS within FTSE all-share
Table 3 show the list and the explanation for the model variables measurement. Table 3; Variable measurement
Table 3 show the list and the explanation for the model variables measurement. Table 3; Variable measurement
Table 4 presents the descriptive statistics for our model's variables. (The mean, STD, minimum and maximum) Table 4 Descriptive Statistics
Table 4 presents the descriptive statistics for our model's variables. (The mean, STD, minimum and maximum) Table 4 Descriptive Statistics
Table 6: Variance inflation factor
Table 6: Variance inflation factor
Table 7: Regression analysis Table 7 presents the regression analysis results. We run a fixed effect, random effect and robust check.
Table 7: Regression analysis Table 7 presents the regression analysis results. We run a fixed effect, random effect and robust check.
Table 8: Hausman test Table 8 presents the Hausman test regression analysis results.
Table 8: Hausman test Table 8 presents the Hausman test regression analysis results.
Table 10: Moderating effect of board size and board independent
Table 10: Moderating effect of board size and board independent
Table 11: Audit fees by Sub-sample Group Table 11 presents the regression results using sub-sampling for KAM< 3 and KAMs >3 KAMs.
Table 11: Audit fees by Sub-sample Group Table 11 presents the regression results using sub-sampling for KAM< 3 and KAMs >3 KAMs.
Table 12: 2SLS and GMM regression results
Table 12: 2SLS and GMM regression results
Related topics:
BusinessInformation SystemsAccountingAuditor independenceAudit committeeExternal AuditorAgency CostAUDIT EVIDENCEFinance and Investment Banking
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