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.

本数据集被应用于研究《审计公司审计质量环境审计》中。数据集收集自大型审计公司的非执行员工及南非审计长。数据采集软件为 Qualtrix XM 平台，数据导出并利用社会科学统计软件包（SPSS）版本27与分析结构矩分析（AMOS）版本27进行数据分析。研究采用了定量研究方法对数据进行分析。数据集包含了为确定六个审计质量环境维度而进行的探索性因子分析和验证性因子分析的结果。这六个维度包含在名为“审计公司质量气候测量工具”的测量量表中。此外，数据集还包括了所识别的审计质量环境维度的描述性统计和基本维度。同时，还包含了 Madia 对正态性的评估和 Harman 单因素测试。