Standardized factor loadings for the Culpable Control Model

Note(s): All reported p-values are based on two-tailed tests ^† Indirect Spontaneous Reaction (to the auditors) can vary between 0 (very negative) and 10 (very positive) and refers to the participants’ assessed feelings toward the auditors Causation can vary between 0 (not at all the cause) and 10 (completely the cause) and refers to the participants’ perception of the extent to which the auditors caused the audit failure Foreseeability can vary between 0 (very little extent) and 10 (very high extent) and refers to the participants’ perception of the extent to which the auditors could have predicted and controlled the audit failure Intentions can vary between 0 (not at all intended) and 10 (completely intended) and refers to the participants’ perception of the extent to which the auditors intended to conduct a quality audit Direct Spontaneous Reaction (to the case) can vary between –10 (very pro-plaintiff) and +10 (very pro-defendant) and refers to the participants’ affective reactions to the case that directly influences the participants’ negligence verdict; it is calculated by subtracting each participant’s feelings toward the plaintiff from each participant’s feelings toward the audit firm Evaluations of Auditor Negligence is a factor score based on auditor blameworthiness, which can vary between 0 (none of the blame) and 10 (all of the blame), and negligence likelihood, which can vary between 0 (not at all likely) and 10 (extremely likely)