As mentioned in the above table, the results of the study remain robust after change the proxy for the
independent variable audit size. In other words, the result of the current analysis is the same as those presented in
Table 3.
Moreover, the current study presents the results of logistic analysis instead of using OLS regression. Logistic
regression used when the measure of the dependent variable is dichotomous variable. That is instead of using
continuous variable to measure the non-audit service; dichotomous variable was used by giving 1 to company
with non-audit service and 0 otherwise.
Table 5. The results of logistic regression