Panel A: Audit effort and GAAP/non-GAAP benchmark
				AUDITFEE
	Variable	Expected Sign		Coefficient	1Sig	2t-Value
Materiality	NONGAAP		?	0.457	***	3.453
Client complexity	#RISKS		+	0.250	***	5.278
	RESTRUCT		+	0.030		0.463
	LISTINGS		+	0.380	**	2.142
	NEWCLIENT		+	-0.153		-0.727
Auditor and client3	AUDBUSY		-	0.113		0.852
	TENURE		-	0.034		0.628
	CLIENTSIZE		+	0.565	***	9.547
	ACMTG		+	1.205	***	5.915
	AGE		-	-0.126	***	-2.581
	LEV		+	0.004		1.088
	EARNS Δ		-	0.033		0.774
	AUDFIRM CONTROLS			Yes
	IND CONTROLS			Yes
	Constant				***	-13.926
Observations: 328; R-squared: 0.675; Adjusted R-squared: 0.653
Panel B: Audit effort and non-GAAP recurring/non-recurring exclusions
	Variable	Expected Sign		Coefficient	1Sig	2t-Value
Materiality	EXCL		?	0.051		0.227
Client complexity	#RISKS		+	0.127	**	2.380
	RESTRUCT		+	0.012		0.192
	LISTINGS		+	0.719	***	3.539
	NEWCLIENT		+	-0.024		-0.080
Auditor and client3	AUDBUSY		-	-0.057		-0.333
	TENURE		-	0.128		1.303
	CLIENTSIZE		+	0.460	***	6.706
	ACMTG		+	0.630	**	2.259
	AGE		-	0.020		0.306
	LEV		+	-0.008	**	-2.065
	EARNS Δ		-	0.008		0.057
	AUDFIRM CONTROLS			Yes
	IND CONTROLS			Yes
	Constant				***	-6.943
Observations: 153; R-squared: 0.665; Adjusted R-squared: 0.617
Panel C: Audit effort and non-GAAP/GAAP threshold difference
	Variable	Expected Sign		Coefficient	1Sig	2t-value
Materiality	T’HOLDDIFF		?	-0.003		-1.232
Client complexity	#RISKS		+	0.134	**	2.228
	RESTRUCT		+	-0.063		-0.853
	LISTINGS		+	0.781	***	3.218
	NEWCLIENT		+	-0.137		-0.384
Auditor and client3	AUDBUSY		-	-0.070		-0.353
	TENURE		-	0.138		1.260
	CLIENTSIZE		+	0.493	***	5.770
	ACMTG		+	0.847	***	2.631
	AGE		-	0.001		0.020
	LEV		+	-0.008	**	-2.179
	EARNS Δ		-	0.094		0.605
	AUDFIRM CONTROLS			Yes
	IND CONTROLS			Yes
	Constant				***	-5.549
Observations: 128; R-squared: 0.668; Adjusted R-squared: 0.610