20. There are several other things that, when taken together, also suggest a similar conclusion. First, the results from the regressions of (4) are similar when PT is replaced by alternative measures of partner tenure (described previously and in more detail below). The correlation coefficients between audit firm tenure and those alternative measures of partner tenure range between 0.48 and 0.77, which are lower than the correlation coefficient between audit firm tenure and PT. Meanwhile, the condition indexes and the VIF for firm tenure and the alternative measures of partner tenure all decrease.