| Variable | count | mean | sd | min | p50 | max |
| CompAcct | 16,341 | −0.010 | 0.008 | −0.048 | −0.007 | −0.002 |
| Auditfee | 16,341 | 13.832 | 0.675 | 11.695 | 13.764 | 18.156 |
| Size | 16,341 | 22.309 | 1.280 | 15.577 | 22.158 | 28.619 |
| LEV | 16,341 | 0.458 | 0.341 | 0.009 | 0.442 | 27.920 |
| ROA | 16,341 | 0.025 | 0.166 | −6.776 | 0.031 | 7.696 |
| Growth | 15,802 | 0.229 | 3.538 | −1.309 | 0.088 | 367.532 |
| Age | 16,334 | 19.120 | 5.809 | 4.000 | 19.000 | 55.000 |
| Board | 16,341 | 2.127 | 0.203 | 1.386 | 2.197 | 2.944 |
| Bind | 16,341 | 0.376 | 0.057 | 0.167 | 0.364 | 0.750 |
| TOP1 | 16,341 | 0.321 | 0.148 | 0.003 | 0.297 | 0.900 |
| Opinion | 16,341 | 0.959 | 0.198 | 0.000 | 1.000 | 1.000 |
| Big4 | 16,341 | 0.052 | 0.223 | 0.000 | 0.000 | 1.000 |
| Cash | 16,313 | 0.082 | 0.544 | −33.133 | 0.083 | 23.922 |
| MAH | 15,992 | 0.103 | 0.162 | 0.000 | 0.003 | 0.830 |
| DUAL | 16,059 | 0.263 | 0.441 | 0.000 | 0.000 | 1.000 |
| SOE | 16,340 | 0.390 | 0.488 | 0.000 | 0.000 | 1.000 |