Table 7 Binary probit regression results: \( \begin{array}{l}B{T}_i={\alpha}_i+{\beta}_1 ATTITUDE{M}_i+{\beta}_2 ATTITUDE{A}_i+{\beta}_3 SPECIALIT{Y}_i\\ {}+{\beta}_4 ENTERPRENEURSHI{P}_i+{\beta}_5E{X}_i+{\beta}_6GE{N}_i+{\mu}_i\end{array} \)
Panel A: Inactive members sample | |||||||
AttitudeM | AttitudeA | Speciality | Enterpreneurship | EX | GENDER | ||
B | 39.678 | .189 | .160 | −1.121 | -.136 | 1.017 | Nagelkerke R Square |
S.E. | 15.279 | .510 | .448 | .440 | .448 | .651 | .163 |
Wald | 6.744 | .137 | .127 | 6.503 | .092 | 2.436 | Cox & Snell R Square |
Sig. | .010 | .711 | .721 | .011 | .762 | .119 | .122 |
Panel B: Auditors working at Iran audit organization sample | |||||||
AttitudeM | AttitudeA | Speciality | Enterpreneurship | EX | GENDER | ||
B | 29.00 | .359 | -.274 | -.376 | −1.236 | −10.33 | Nagelkerke R Square |
S.E. | 8.03 | .845 | .745 | 1.959 | .925 | 4.254 | .170 |
Wald | .031 | .181 | .135 | .037 | 1.785 | 5.89 | Cox & Snell R Square |
Sig. | .002 | .671 | .713 | .848 | .181 | .003 | .127 |
Panel C: Auditors working at audit firms sample | |||||||
AttitudeM | AttitudeA | Speciality | Enterpreneurship | EX | GENDER | ||
B | 13.45 | 12.25 | -.399 | −1.332 | −15.100 | -.370 | Nagelkerke R Square |
S.E. | 4.49 | 8.123 | .732 | .955 | 7.001 | .705 | .153 |
Wald | 8.973 | 2.274 | .297 | 1.945 | 4.651 | .276 | Cox & Snell R Square |
Sig. | .001 | .220 | .586 | .163 | .023 | .600 | .114 |
Panel D: Individual independent auditors sample | |||||||
AttitudeM | AttitudeA | Speciality | Enterpreneurship | EX | GENDER | ||
B | .281 | 2.099 | −1.383 | 3.423 | −2.313 | Deleted | Nagelkerke R Square |
S.E. | .813 | 3.846 | 1.456 | 4.211 | 1.787 | Deleted | .395 |
Wald | .120 | .298 | .901 | .661 | 1.676 | Deleted | Cox & Snell R Square |
Sig. | .729 | .585 | .342 | .416 | .196 | Deleted | .291 |
Panel E: Auditors partner of audit firms sample | |||||||
AttitudeM | AttitudeA | Speciality | Enterpreneurship | EX | GENDER | ||
B | .166 | 3.475 | .334 | -.742 | -.031 | 1.097 | Nagelkerke R Square |
S.E. | .181 | 1.25 | .380 | .338 | .365 | .611 | .129 |
Wald | .835 | 7.728 | .771 | 4.825 | .007 | 3.221 | Cox & Snell R Square |
Sig. | .361 | .002 | .380 | .028 | .932 | .073 | .101 |