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Table 6 Regression results between ownership and AQ

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

Model

B

T-value

Sig

2

(Constant)

2.631

15.004

0.000

LS1

0.032

0.980

0.330

LS2

− 0.497

− 3.032

0.003

LS3

0.157

0.980

0.330

MS

− 0.288

− 2.312

0.023

R

0.097

1.522

0.133

AG

− 0.232

− 2.515

0.014

S

− 0.053

− 0.549

0.585

AC

0.047

0.815

0.418

  1. R2 = 16.8%, F-value = 7.557, P-value = 0.001
  2. Dependent variable = AQ