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Auditor Task-Specific Expertise: The Case of Fair Value Accounting
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no DOI — not checkedIn Panel B, columns 1 and 2 (columns 3 and 4) present the results from estimation Equation 1 (Equation 2) on the propensity score-matched sample of 4,784 (2,718) firm-year observations. Columns 1 and 3 present the results of estimating the logit model, while columns 2 and 4 present the results of estimating the linear probability model. Please refer to Appendix C for after-matching covariate balance tests. In Panel C, Column 1 (Column 2) presents the result from estimation of Equation 1 (Equation 2) including inverse mills ratios obtained from the determinant model estimation presented in Table 2. Two-tailed z-statistics (or t-statistics for Panel B columns 2 and 4) are presented in the brackets. Z-statistics (or t-statistics) are based on standard errors adjusted for firm-level clustering
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