1_fact_14_1_16_1_16_3_AQC-scale.txt

Measuring audit firm culture is increasingly important to regulators and audit standards, focusing on the need for a quality-oriented culture. A recent study linked audit firm culture to audit quality using bifactor modeling to refine the existing audit quality climate measures. This model was tested with employees from fourteen English-speaking supreme audit institutions in Africa. The resulting 22-item audit quality climate scale includes one general factor and six specific factors, along with suggestions for future research. This streamlined scale offers a practical framework for understanding and applying audit quality factors.- 1_fact_14_1_16_1_16_3_AQC-scale.out : Mplus output for the 1-factor model of the AQC without items 14_1, 16_1 and 16_3 (Table 5 in Article)- bi_esem_14_1_16_1_16_3_AQC-scale.out : Mplus output for the Bi-factor model of the AQC without items 14_1, 16_1 and 16_3 (Table 5 in Article)- CFA_AQC-scale.out: Mplus output for the CFA model (Table 2A in Article)- ESEM AQC-scale.out : Mplus output for the ESEM model (Table 2A in Article)- 1-fact AQC-scale.out ; Mplus output for the 1-factor model (Table 3A in Article)- bi_esem_AQC-scale.out: Mplus output for the bifactor ESEM model (Table 3A in Article)- DATA AQC-scale xlsx file: Data for the AQC file. The xlsx file contains an additional sheet with biographical included in Q1-Q9 (The first row of xlsx file contains item names)- bi-fact_esem AFQC: Bifactor model for the Kritzinger and Barac (2025) (Table 1A in Article)- DATA_AFQC xlsx: Kritzinger and Barac (2025) Data (The first row of xlsx file contains item names)<br>

测量审计事务所文化对监管机构和审计标准而言日益重要，其核心在于构建以质量为导向的文化。近期一项研究通过双因素模型（bifactor modeling）完善现有审计质量氛围（audit quality climate）测量方法，将审计事务所文化与审计质量关联起来。该模型在非洲14个英语国家的最高审计机构（supreme audit institutions）员工中进行了测试。最终形成的22项审计质量氛围量表（audit quality climate scale）包含1个一般因素和6个特定因素，并提出了未来研究的建议。此简化量表为理解和应用审计质量因素提供了实用框架。
- 1_fact_14_1_16_1_16_3_AQC-scale.out：不含14_1、16_1及16_3项的审计质量氛围（AQC）单因素模型的Mplus输出结果（对应文章表5）
- bi_esem_14_1_16_1_16_3_AQC-scale.out：不含14_1、16_1及16_3项的审计质量氛围（AQC）双因素ESEM模型的Mplus输出结果（对应文章表5）
- CFA_AQC-scale.out：审计质量氛围量表的CFA模型Mplus输出结果（对应文章表2A）
- ESEM AQC-scale.out：审计质量氛围量表的ESEM模型Mplus输出结果（对应文章表2A）
- 1-fact AQC-scale.out：审计质量氛围量表的单因素模型Mplus输出结果（对应文章表3A）
- bi_esem_AQC-scale.out：审计质量氛围量表的双因素ESEM模型Mplus输出结果（对应文章表3A）
- DATA AQC-scale xlsx file：审计质量氛围量表数据文件（Excel格式，首行包含项目名称）
- bi-fact_esem AFQC：Kritzinger and Barac（2025）的双因素模型（对应文章表1A）
- DATA_AFQC xlsx：Kritzinger and Barac（2025）的数据文件（Excel格式，首行包含项目名称）