Interaction Effects of the Engagement and Firm-Level Factors on Audit Quality
Table 3: Pearson Correlation Coefficient between Variables
| Variables | Audit quality | Audit task engagement | Engagement complexity | Firm establishment |
| Audit quality | 1 | |||
| Audit task engagement | .158* | 1 | ||
| Engagement complexity | .322* | .102 | 1 | |
| Firm establishment | .447** | .001 | .124 | 1 |
