Table 5 Results of OLS Regression Analysis: Predicting Auditor Performance AUDITOR_PERFORMANCE = + β0 β1KNOWLEDGE_SEEKING_VARIABLES + + + + + (2) β2OFFICE β3RANK β4GENDER β5TENURE ɛ Model 1 Model 2 3 Variable Coefficient p-value Coefficient p-value Coefficient p-value -0.797 0.004 KNOWLEDGE_SEEKING_TIES -0.319 0.059 BROKERAGE 0.541 0.048 STRONG_TIES 0.072 0.666 0.014 0.928 0.131 0.428 OFFICE 0.157 0.533 0.311 0.191 0.373 0.168 RANK 0.008 0.958 0.051 0.734 0.067 0.669 GENDER 0.18 0.493 -0.004 0.988 0.055 0.832 TENURE N 45 45 45 Adj. R2 0.006 0.171 0.069 This table below reports the estimation of equation (2) using a sample obtained from 45 audit professionals from a Big 4 public accounting firm. The dependent variable in this model is the knowledge-seeking network. See appendix B for the definition of variables.
Table 5 Results of OLS Regression Analysis: Predicting Auditor Performance AUDITOR_PERFORMANCE = β0 + β1KNOWLEDGE_SEEKING_VARIABLES + β2OFFICE + β3RANK + β4GENDER + β5TENURE + ɛ (2) Model 1 Model 2 3 Variable Coefficient p-value Coefficient p-value Coefficient p-value KNOWLEDGE_SEEKING_TIES -0.797 0.004 BROKERAGE -0.319 0.059 STRONG_TIES 0.541 0.048 OFFICE 0.072 0.666 0.014 0.928 0.131 0.428 RANK 0.157 0.533 0.311 0.191 0.373 0.168 GENDER 0.008 0.958 0.051 0.734 0.067 0.669 TENURE 0.18 0.493 -0.004 0.988 0.055 0.832 N 45 45 45 Adj. R2 0.006 0.171 0.069 This table below reports the estimation of equation (2) using a sample obtained from 45 audit professionals from a Big 4 public accounting firm. The dependent variable in this model is the knowledge-seeking network. See appendix B for the definition of variables.
Auditor-Networks110916.docx