Factor 1 is composed of variables B3[22] (successful CPAs in my firm are more ethical than unsuccessful CPAs); B1 (CPAs in my firm engage in unethical behaviour); A3 (compromising ethics is necessary to succeed in my firm), D1 (firm partners will
not tolerate unethical behaviour); D2 (unethical behaviour will be reprimanded if individual gains), and D3 (unethical behaviour will be reprimanded if firm gains).