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>