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Table 4 Multicollinearity test and correlation matrix (N = 107)

From: The impacts of interaction of audit litigation and ownership structure on audit quality

 

LS1

LS2

LS3

MS

R

AG

S

AC

ALs

AQ

LS1

1

         

LS2

0.021

1

        

LS3

− 0.156

− 0.108

1

       

MS

0.037

− 0.074

− 0.090

1

      

R

− 0.049

0.080

− 0.038

0.028

1

     

AG

0.161

− 0.188

0.015

− 0.002

− 0.126

1

    

S

− 0.128

0.065

0.145

− 0.194*

− 0.075

− 0.141

1

   

AC

0.174

− 0.086

− 0.179

0.089

− 0.166

0.048

− 0.096

1

  

ALs

0.021

− 0.059

0.064

− 0.108

− 0.158

− 0.062

0.198*

− 0.161

1

 

AQ

0.093

− 0.126

0.064

− 0.241*

0.126

− 0.176

− 0.011

0.001

− 0.201*

1

  1. *Correlation is significant at the 0.05 level (2-tailed)