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Table 7 Interaction between LS, MS and ALs on AQ

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

Model

B

T-value

Sig

1

(Constant)

0.800

14.730

0.000

LS1ALs

0.015

0.085

0.932

LS2ALs

− 0.904

− 1.691

0.035

LS3ALs

− 0.483

− 0.836

0.406

MSALs

− 0.287

− 2.375

0.020

  1. R2 = 13.2%, F-value = 2.763, P-value = 0.034
  2. Dependent variable = AQ