Table 1.
Sample selection process.
Table 2.
Variable definitions.
Table 3.
Descriptive statistics.
Table 4.
Benchmark regression.
Table 5.
Robustness test.
Table 6.
Address endogeneity problems.
Table 7.
Audit firm’s culture as a selection mechanism.
Table 8.
The direct effect of audit office’s culture on auditor’s behavior.