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An audit quality climate in audit firms
Thesis (PhD (Accounting))--University of Pretoria, 2022.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613639479918592 |
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| access_status_str | Open Access |
| author2 | Barac, Karin |
| author_browse | Barac, Karin |
| author_facet | Barac, Karin |
| collection | Thesis |
| dc_rights_str_mv | © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD (Accounting))--University of Pretoria, 2022. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/90163 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:20.633Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/90163 An audit quality climate in audit firms Barac, Karin kritzja@unisa.ac.za Kritzinger, Johanna Alida UCTD Audit quality Audit firm culture Quality-oriented culture Audit quality climate Audit quality climate measurement Audit quality indicators SDG-08: Decent work and economic growth Economic and management sciences theses SDG-08 Thesis (PhD (Accounting))--University of Pretoria, 2022. Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes shape among employees in audit firms. This study answers the following question: “What climate promotes audit quality among employees in audit firms?”. An institutional logic and organizational culture lens was adopted to investigate employees’ views of an audit quality climate in audit firms. Following a quantitative research approach, the study used Patterson's Organizational Climate Measure as a basis to develop an instrument to measure employee perceptions of the 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. Two rounds of exploratory factor analysis identified six audit quality climate dimensions as perceived by employees of audit firms. Confirmatory factor analysis provided evidence of the construct’s validity. The outcome is an Audit Firm Quality Climate (AFQC) measurement instrument to measure employee perceptions of the audit quality climate in audit firms. The study contributes to practical interpretations of institutional logic at the frontline and expands the audit quality literature through the under-researched voice of audit firm employees without executive powers. The AFQC measurement instrument can be used by various stakeholders to monitor employees' perceptions of the audit quality climate in audit firms, identify causes of audit quality shortcomings and enable associated improvements. Auditing PhD (Accounting) Unrestricted 2023-03-17T13:53:09Z 2023-03-17T13:53:09Z 2023-04 2023 Thesis * A2023 http://hdl.handle.net/2263/90163 https://doi.org/10.25403/UPresearchdata.22059389.v1 en © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Audit quality Audit firm culture Quality-oriented culture Audit quality climate Audit quality climate measurement Audit quality indicators SDG-08: Decent work and economic growth Economic and management sciences theses SDG-08 An audit quality climate in audit firms |
| title | An audit quality climate in audit firms |
| title_full | An audit quality climate in audit firms |
| title_fullStr | An audit quality climate in audit firms |
| title_full_unstemmed | An audit quality climate in audit firms |
| title_short | An audit quality climate in audit firms |
| title_sort | audit quality climate in audit firms |
| topic | UCTD Audit quality Audit firm culture Quality-oriented culture Audit quality climate Audit quality climate measurement Audit quality indicators SDG-08: Decent work and economic growth Economic and management sciences theses SDG-08 |
| url | http://hdl.handle.net/2263/90163 https://doi.org/10.25403/UPresearchdata.22059389.v1 |