Effects of Board Size, Board Committees Characteristics and Audit Quality on Audit Report Lags
Table 1:
|
(1) |
(2) |
(3) |
(4) |
VARIABLES |
FIXED |
RANDOM |
OLS |
OLSROBUST |
|
|
|
|
|
AUDQ |
9.322 |
-45.07*** |
-45.07*** |
-45.07** |
|
(14.72) |
(12.01) |
(12.01) |
(21.24) |
BSIZE |
0.507 |
4.074 |
4.074 |
4.074** |
|
(3.233) |
(2.498) |
(2.498) |
(1.902) |
ACSIZE |
-4.306 |
-4.485 |
-4.485 |
-4.485 |
|
(4.901) |
(4.959) |
(4.959) |
(4.692) |
RCSIZE |
-1.453 |
-1.121 |
-1.121 |
-1.121 |
|
(2.173) |
(2.072) |
(2.072) |
(1.141) |
BMEET |
-2.864 |
-6.657** |
-6.657** |
-6.657** |
|
(2.743) |
(2.599) |
(2.599) |
(3.042) |
BCMTS |
-7.607 |
-4.114 |
-4.114 |
-4.114 |
|
(5.45) |
(3.913) |
(3.913) |
(4.177) |
BCEXPT |
8.331* |
5.723 |
5.723 |
5.723 |
|
(4.417) |
(4.019) |
(4.019) |
(5.324) |
BCGEN |
-6.404 |
-10.30** |
-10.30** |
-10.30*** |
|
(5.51) |
(4.465) |
(4.465) |
(3.222) |
LOSS |
-21.24 |
-0.471 |
-0.471 |
-0.471 |
|
(13.72) |
(14.62) |
(14.62) |
(15.73) |
LTASSET |
-6.416* |
-2.656 |
-2.656 |
-2.656 |
|
(3.759) |
(2.021) |
(2.021) |
(1.725) |
Constant |
341.5*** |
249.2*** |
249.2*** |
249.2*** |
|
(118.4) |
(67.57) |
(67.57) |
(53.47) |
R2 |
0.1308 |
|
0.4748 |
0.4748 |
B-P LM TEST |
|
p-value |
1.0000 |
|
Hausman TEST |
|
p-value |
0.4654 |
|
Wald |
|
p-value |
0.0000 |
|
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