臺大管理論叢 NTU Management Review VOL.30 NO.2

245 NTU Management Review Vol. 30 No. 2 Aug. 2020 Table 8 Descriptive Statistics of Variables Used to Examine the E ff ects of Reasons for Auditor-Client Realignment on Audit Quality (Change Model) Variable N Mean STD Q1 Median Q3 D_MAO 1,323 -0.031 0.320 0.000 0.000 0.000 REASON_CLIENT 1,323 0.201 0.401 0.000 0.000 0.000 REASON_CPA 1,323 0.184 0.387 0.000 0.000 0.000 REASON_GOV 1,323 0.098 0.298 0.000 0.000 0.000 POST_2007 1,323 0.619 0.486 0.000 1.000 1.000 D_LNTA 1,323 0.183 0.578 -0.018 0.078 0.216 D_QUICK 1,323 -0.142 1.252 -0.200 -0.028 0.110 D_RECTA 1,323 -0.006 0.082 -0.023 0.000 0.015 D_INVTA 1,323 -0.001 0.075 -0.022 0.000 0.017 D_DA 1,323 0.053 0.823 -0.026 0.014 0.064 D_TURNOVER 1,323 -0.001 0.231 -0.065 0.001 0.074 D_ROA 1,323 0.013 0.125 -0.023 -0.001 0.023 D_LOSS 1,323 -0.008 0.460 0.000 0.000 0.000 D_ADJRETURN 1,323 0.041 0.747 -0.309 0.004 0.357 D_BETA 1,323 -0.002 0.266 -0.161 0.013 0.159 D_STDRET 1,323 0.001 0.010 -0.003 0.001 0.005 D_EM 1,323 -0.025 0.557 0.000 0.000 0.000 D_CIFIRM 1,323 -0.001 0.047 -0.017 -0.004 0.011 D_CICPA 1,323 0.030 0.166 -0.060 0.010 0.118 D_EXPFIRM 1,323 0.051 0.395 0.000 0.000 0.000 D_EXPCPA 1,323 -0.002 0.078 0.000 0.000 0.000 D_SIZEFIRM 1,323 606.292 2541.683 -435.250 239.133 1327.277 D_SIZECPA 1,323 -15.774 122.452 -79.549 -6.606 46.068 D_LMAO 1,323 0.025 0.326 0.000 0.000 0.000 D_LEGALFORMLLP 1,323 0.153 0.371 0.000 0.000 0.000 D_LEGALFORMLLC 1,323 -0.128 0.484 0.000 0.000 0.000 TOP10 1,323 0.509 0.500 0.000 1.000 1.000 LOCALNON10 1,323 0.413 0.493 0.000 0.000 1.000 STATE 1,323 0.677 0.468 0.000 1.000 1.000 CMI 1,323 5.443 2.020 3.850 5.880 7.200 GDI 1,323 6.709 1.259 6.050 7.120 7.610 LEI 1,323 6.046 1.399 5.050 6.240 7.290 ISSUEB 1,323 0.080 0.272 0.000 0.000 0.000 ISSUEH 1,323 0.037 0.189 0.000 0.000 0.000