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The Impact of Corporate Governance on Auditor Change Decision

Table 1:

Variables Coef. Std. Err. z p>z
nedbod 1.3275 0.7390 1.8000 0.0720*
dual -0.2977 0.2471 -1.2100 0.2280
nas -0.3945 0.1990 -1.9800 0.0470**
nasaudfee -0.0077 0.0422 -0.1800 0.8550
mgtchg 0.5336 0.3017 1.7700 0.0770*
levtdta 0.0003 0.0003 0.8200 0.4110
lgsizeasset -0.4884 0.2016 -2.4200 0.0150**
growth 0.0001 0.0002 0.6200 0.5350
lgaud_fee 0.4928 0.3060 1.6100 0.1070
opinion 0.2785 0.5268 0.5300 0.5970
big4 -1.1852 0.2056 -5.7600 0.0000***
cons 0.7607 0.8666 0.8800 0.3800
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