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 Audit Committee Characteristics and Financial Reporting Quality: Nigerian Non-Financial Listed Firms

Table 2:

Variables Fixed random OLS Randrobust
ACSOW 0.0251 0.0313 0.0313 0.0313***
(0.0267) (0.0235) (0.0235) (0.00643)
ACFE 0.0785 0.223 0.223 0.223*
(0.458) (0.177) (0.177) (0.117)
ACIND 0.143 0.0376 0.0376 0.0376
(0.890) (0.737) (0.737) (0.116)
FA 0.0257 0.00484 0.00484 0.00484
(0.0200) (0.00330) (0.00330) (0.00332)
FS 0.361** 0.376*** 0.376*** 0.376***
(0.153) (0.0535) (0.0535) (0.0557)
PRAT -0.000709 -0.00129 -0.00129 -0.00129***
(0.00189) (0.00180) (0.00180) (0.000288)
CONSTANT -1.892 -1.463* -1.463* -1.463***
(1.354) (0.813) (0.813) (0.338)
Observations 505 505 505 505
R-squared 0.0860 0.1417 0.1420 0.1417
Note: Standard errors in parentheses, *** p<0.01, ** p<0.05, * p<0.1, respectively.
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