Table 5.

Multiple pairwise comparison: audit quality climate dimensions and regions

AQ climate dimensionRegion (I)Region (J)Games–Howell mean difference (I-J)
Supervision and feedbackSouthernEastern−0.28*
Western−0.27*
SAI policies and proceduresSouthernEastern−0.59*
Western−0.53**
Visibility of qualitySouthernEastern−0.80**
Western−0.54**
Work pressureEasternWestern−0.24*
Training and innovationSouthernEastern−0.70**
Western−0.53*
Ethical behaviourSouthernEastern−0.64**
Western−0.56**

Note(s): *= mean difference is significant at the 0.05 level, and **= mean difference is significant at the 0.01 level

Source(s): Authors’ own work

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