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Table 1.

Sample selection process.

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Table 2.

Variable definitions.

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Table 3.

Descriptive statistics.

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Table 4.

Benchmark regression.

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Table 5.

Robustness test.

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Table 6.

Address endogeneity problems.

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Table 7.

Audit firm’s culture as a selection mechanism.

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Table 8.

The direct effect of audit office’s culture on auditor’s behavior.

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