216 Auditors’ Signing Networks and Auditor Independence: Empirical Evidence from Going-Concern Opinions 表2 Pearson相關係數(N = 2,968) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (1) GC 1.000 (2) CPA1_NW 0.006 1.000 (0.731) (3) CPA1&2_NW -0.000 0.910 1.000 (0.990) (0.000) (4) CLIENT_CPA1 0.008 0.393 0.284 1.000 (0.653) (0.000) (0.000) (5) CLIENT_CPA1&2 0.001 0.285 0.341 0.795 1.000 (0.942) (0.000) (0.000) (0.000) (6) PLEGDE (%) 0.070 -0.017 -0.011 0.025 0.033 1.000 (0.000) (0.352) (0.556) (0.173) (0.072) (7) LNTA -0.121 0.024 0.037 -0.049 -0.064 0.205 1.000 (0.000) (0.188) (0.041) (0.008) (0.001) (0.000) (8) LEV 0.183 -0.031 -0.044 -0.036 -0.070 0.121 0.387 1.000 (0.000) (0.091) (0.015) (0.050) (0.000) (0.000) (0.000) (9) ARINVTA -0.033 0.017 -0.008 0.032 0.018 -0.064 -0.014 0.271 1.000 (0.069) (0.344) (0.670) (0.082) (0.326) (0.001) (0.433) (0.000) (10) AGE 0.007 0.038 0.020 -0.043 -0.079 0.134 0.349 0.081 -0.187 1.000 (0.702) (0.037) (0.281) (0.019) (0.000) (0.000) (0.000) (0.000) (0.000) (11) SED (%) -0.049 0.021 0.027 0.011 0.016 -0.040 0.085 0.028 -0.069 0.064 1.000 (0.008) (0.264) (0.140) (0.536) (0.376) (0.027) (0.000) (0.132) (0.000) (0.001) (12) LAGC 0.580 -0.006 -0.009 0.008 0.020 0.070 -0.116 0.137 -0.035 0.029 -0.033 1.000 (0.000) (0.735) (0.612) (0.656) (0.287) (0.000) (0.000) (0.000) (0.056) (0.108) (0.076) (13) TEN_CPA1 -0.007 -0.067 -0.082 0.012 -0.008 0.033 0.138 0.054 0.003 0.203 -0.037 -0.030 1.000 (0.686) (0.000) (0.000) (0.514) (0.648) (0.074) (0.000) (0.003) (0.878) (0.000) (0.043) (0.100) (14) EXP_CPA1 0.029 0.015 -0.016 0.133 0.072 -0.006 0.038 0.013 -0.008 0.081 0.036 0.032 0.469 1.000 (0.116) (0.426) (0.387) (0.000) (0.000) (0.749) (0.037) (0.480) (0.666) (0.000) (0.052) (0.079) (0.000) (15) IMP_CPA1 (%) -0.025 -0.308 -0.207 -0.740 -0.576 -0.002 0.137 0.049 -0.034 0.061 -0.025 -0.027 0.007 -0.113 1.000 (0.168) (0.000) (0.000) (0.000) (0.000) (0.902) (0.000) (0.008) (0.067) (0.001) (0.171) (0.146) (0.696) (0.000) (16) EXPERT_CPA1 -0.004 0.008 -0.028 0.169 0.092 -0.040 0.073 0.037 0.022 0.138 0.011 0.011 0.052 0.057 -0.087 1.000 (0.839) (0.673) (0.121) (0.000) (0.000) (0.028) (0.000) (0.045) (0.234) (0.000) (0.551) (0.556) (0.005) (0.002) (0.000) (17) TEN_CPA2 -0.033 -0.093 -0.062 -0.060 0.003 0.023 0.090 -0.014 -0.033 0.211 -0.007 -0.040 0.139 -0.075 0.082 0.031 1.000 (0.076) (0.000) (0.001) (0.001) (0.888) (0.213) (0.000) (0.434) (0.076) (0.000) (0.714) (0.028) (0.000) (0.000) (0.000) (0.094) (18) EXP_CPA2 -0.059 -0.053 0.015 -0.041 0.065 0.009 0.057 -0.045 -0.068 0.026 0.018 -0.047 -0.060 -0.115 0.053 -0.031 0.456 1.000 (0.001) (0.004) (0.403) (0.027) (0.000) (0.608) (0.002) (0.014) (0.000) (0.152) (0.314) (0.011) (0.001) (0.000) (0.004) (0.093) (0.000) (19) IMP_CPA2 (%) -0.020 -0.023 -0.183 -0.156 -0.550 -0.006 0.149 0.091 0.016 0.108 -0.005 -0.038 0.016 0.012 0.155 0.035 -0.043 -0.156 1.000 (0.268) (0.203) (0.000) (0.000) (0.000) (0.750) (0.000) (0.000) (0.373) (0.000) (0.779) (0.037) (0.374) (0.497) (0.000) (0.060) (0.018) (0.000) (20) EXPERT_CPA2 0.004 -0.043 -0.010 0.014 0.114 -0.017 0.053 0.005 0.027 0.065 0.001 0.004 0.057 0.028 -0.006 0.305 0.054 0.036 -0.054 1.000 (0.815) (0.018) (0.584) (0.440) (0.000) (0.345) (0.004) (0.796) (0.144) (0.000) (0.969) (0.846) (0.002) (0.127) (0.746) (0.000) (0.003) (0.049) (0.003) 註：變數定義請見表1。括弧內的數字為雙尾檢定 p值。
RkJQdWJsaXNoZXIy ODg3MDU=