The development of a measurement instrument to measure the audit quality climate in audit firms

This dataset was used in the study "An audit quality climate in audit firms". The dataset was responses from non-executive employees at large audit firms and the Auditor-General of South Africa. The Qualtrix XM platform was used as the data collection software and the data was exported to, and analysed, using Statistical Package for the Social Sciences (SPSS) version 27 and Analysis of Moment Structures (AMOS) version27. A quantitative research methodology was used to analyze the data. The dataset includes the results from the exploratory factor analyses and confirmatory factor analyses that were done to determine six audit quality climate dimensions. These six dimensions are contained in a measurement instrument called the "Audit Firm Quality Climate Measurement Instrument". The dataset further include the descriptive statistics and basic dimensions of the identified audit quality climate dimensions. Furthermore, Madia's assessment of normality and Harman's single factor test is included.