Table 2.
Descriptive statistics.
| Variables | Mean | STD | Q1 | Median | Q3 |
|---|---|---|---|---|---|
| Ah | 2.034 | 3.051 | 0.000 | 0.000 | 6.418 |
| Esg | 3.335 | 0.399 | 3.091 | 3.332 | 3.584 |
| Ma | 0.001 | 0.114 | −0.055 | 0.005 | 0.076 |
Definition of variables: Ah = log(Audit hours); Esg = log(Esg score); Ma = managerial ability.