| Variables |
Measurement Description |
References |
| Audit quality |
12 Items on audit quality at the engagement-level and 10 items on audit quality at the firm-level measured by Likert scale 1-5 |
Behn et al. (1997)Sukriah and Inapty (2009)Sulaiman (2018) |
| Audit task engagement |
9 items on audit methodology and 9 items on internal review measured by Likert scale 1-5 |
- Sulaiman (2018) |
| Engagement complexity |
Type of client (PLC coded as ‘1’ and non-PLC coded as ‘0’) |
- Sanusi et al. (2018) |
| Firm establishment |
Number of audit partners in the firm (proxy for firm size) |
- Suseno and Nofianti (2018) |
