Table 6 Regression analysis on audit quality
Variable name | Audit quality | |||
|---|---|---|---|---|
Leadership management | Profession quality | Mission goal | Client value | |
Professional development | ||||
Organizational culture | ||||
(β) | 0.750 | 0.389 | 0.499 | 0.334 |
t-value | 20.402*** | 7.606*** | 10.351*** | 6.387*** |
Learning motivation | ||||
(β) | 0.500 | 0.562 | 0.594 | 0.471 |
t-value | 10.397*** | 12.219*** | 13.296*** | 9.619*** |
Training opportunity | ||||
Mean | 0.608 | 0.378 | 0.404 | 0.324 |
t-value | 13.792*** | 7.347*** | 7.951*** | 6.166*** |
Self-efficacy | ||||
Profession and experience | ||||
(β) | 0.241 | 0.766 | 0.553 | 0.504 |
t-value | 4.473*** | 21.440*** | 11.941*** | 10.516*** |
Confidence and effort | ||||
(β) | 0.418 | 0.725 | 0.592 | 0.504 |
t-value | 8.291*** | 18.941*** | 13.206*** | 10.510*** |
Trend and performance | ||||
(β) | 0.298 | 0.707 | 0.556 | 0.462 |
t-value | 5.620*** | 17.985*** | 12.046*** | 9.364*** |