variables that dated the relatonship between audit delay (the length of time from a company's fiscal year-end to the date of the auditor's report) and variables that describe the client and the auditor. Some of the independent variables that were included in this study follow: Industry A dumnty variable coded 1 if the firm was an industrial company or 0 if the firm was a bank, savings and loan, or insurance company. Public: A dummy variable coded 1 if the company was traded on an organized exchange or over the counter; otherwise coded 0. Quality" A measure of overall quality of internal controls, as judged by the auditor, on a 5-point scale ranging from "virtually none" (1) to "excellent" (5). Finished A measure ranging from 1 to 4, as judged by the auditor, where 1 indicates "all work performed subsequent to year-end" and 4 indicates "most. work performed prior to yeav-end, Click on the datafie logo to reference the data. DATA A sample of 40 companies provided the following data: (c) Test the relationship between each independent variable and the dependent variable at the 0.05 level of significance. If required, round your answers to four decimal places. The p-value associated with the estimated regression parameter bi is level of significance, we the hypothesis that 1=0. tnterpref the relationship between Delay and industry. The input in the box below will not be graded, but may be reviewed and considered by your instructor. The p-value associated with the estimated regression parameter by is (3). Because this p-value is level of significance, we the hypothesis that g2=0. Interpeet the relationship between Delsy and Puble. The input in the box below will not be graded, but may be reviened and considered by your instructon level of vignificance, we the hypothesis that 8y=0. Interpret the relationship between Delay and Quality. The input in the box belaw will nok be graded, but may be rnviewed and considered by your instructor. The p value associated with the estimated regresion purameter by is Q3. Because this p-valun is than the Itvel of significance, we the hypothesis that g4=0 Imerpret the reiationstup between beluy and Finshed