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Interaction Effects of the Engagement and Firm-Level Factors on Audit Quality

Table 4: Regression Analysis of the Independent and Dependent VariablesDependent variable: Audit quality

Source Mean Beta Standard Error t Sig
(Constant) - - 8.734 1.251 .214
Audit task engagement 4.12 .117 1.210 2.349 .021*
Engagement complexity 4.60 -.066 .231 .854 .395
Firm establishmentAudit task engagement*engagement complexity Audit task engagement*firm establishment 4.244.404.70 .271.309.537 .671.255.264 4.2374.4206.714 .000*.001*.462
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