Table 1.

Audit quality climate dimensions

NrAQ climate dimensionNr itemsExplanationCronbach’s alpha
PilotMainPilotMain
1Supervision and feedback44 (No change)Supervisors are competent and supportive; they understand employees’ needs and their challenges to deliver AQ, and they provide feedback to employees on their job performance0.8900.825
2SAI policies and procedures55 (No change)The SAI has policies and procedures aimed at quality and compliance by employees and these are non-negotiable0.7970.865
3Visibility of quality44 (No change)Quality-related goals and requirements can be clearly seen, are known to employees and are reviewed regularly0.8660.888
4Work pressure46 (Changed wording of the 4 and added 2)The SAI exerts reasonable pressure on employees to achieve targets0.5910.773
5Training and innovation33 (No change)The SAI invests in employee development through training, new technologies and innovative audit approaches0.8780.883
6Ethical behaviour33 (No change)The SAI emphasises and encourages ethical behaviour0.8770.908
Total items2325
Source(s): Authors’ own work

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