Future Business Journal

Table 5 Regression results between ALs and AQ

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

Model		B	T-Value	Sig
1	(Constant)	0.777	2.925	0.004
	R	0.002	0.700	0.486
	AG	− 0.161	− 1.828	0.070
	S	0.053	0.083	0.934
	AC	− 0.010	− 0.107	0.915
	ALs	− 0.204	− 2.102	0.038

R-square = 13.7%, F-value = 4.477, P-value = 0.038
Dependent variable = AQ

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