Affiliation:
1. State University of New York at Plattsburgh
Abstract
The study involved 494 auditors from five Big Six accounting firms. Although two of the cognitive tests used in the research had Cronbach's alphas in the .70 to .90 range, the Defining Issues Test had an alpha of .35. This research investigated the relationship between cognitive test elements and the sample to determine the causes of the low alpha. The procedure described in the research is a method that can be used to validate research data when Cronbach's alpha is below .70. The research findings indicate that unbundling both the test and the sample provide statistically sound justification for continuing to use all research data for a highly homogeneous sample.
Subject
Applied Mathematics,Applied Psychology,Developmental and Educational Psychology,Education
Cited by
105 articles.
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