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Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study

The purpose of this study is to examine the validity and reliability of the questionnaire which serve as a research instrument.The validity of the instrument can be viewed by using the content validity that is conducted during pre-test which involves evaluation by experts in the subject area of stud...

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Main Authors: Nordin, Zarifah Syahirah, Muhammad, Izlawanie
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/17558/1/098%20ICAS2015%2098-103.pdf
http://repo.uum.edu.my/17558/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/102-factors-that-influence-tax-auditors-conciliatory-style-in-resolving-disputes-pre-test-and-pilot-study
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spelling my.uum.repo.175582016-04-17T01:31:14Z http://repo.uum.edu.my/17558/ Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study Nordin, Zarifah Syahirah Muhammad, Izlawanie HF5601 Accounting The purpose of this study is to examine the validity and reliability of the questionnaire which serve as a research instrument.The validity of the instrument can be viewed by using the content validity that is conducted during pre-test which involves evaluation by experts in the subject area of study While, the reliability of the instrument can be seen through pilot study. Pilot study involved with a small scale of respondents where it is used to determine whether the instrument are reliable, whether the respondent has a clear understanding on questions in the questionnaire and it is conducted prior to real study.A total of 50 sets of questionnaire had been distributed to investigators from Inland Revenue Board of Malaysia (IRBM) in Jalan Duta branch. Out of these, only 21 completed questionnaires were returned.The data then was keyed in and analysed using SPSS software version 21. The results from reliability analysis revealed that Cronbach’s alpha value for all variables (attitudes towards achieving goals, experience, ethical ideologies, managerial control and tax auditors’ conciliatory style) are more than cut-off point that is 0.70. This can be concluded that the instrument is reliable and none of the items have to be deleted. 2015 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/17558/1/098%20ICAS2015%2098-103.pdf Nordin, Zarifah Syahirah and Muhammad, Izlawanie (2015) Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/102-factors-that-influence-tax-auditors-conciliatory-style-in-resolving-disputes-pre-test-and-pilot-study
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Nordin, Zarifah Syahirah
Muhammad, Izlawanie
Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study
description The purpose of this study is to examine the validity and reliability of the questionnaire which serve as a research instrument.The validity of the instrument can be viewed by using the content validity that is conducted during pre-test which involves evaluation by experts in the subject area of study While, the reliability of the instrument can be seen through pilot study. Pilot study involved with a small scale of respondents where it is used to determine whether the instrument are reliable, whether the respondent has a clear understanding on questions in the questionnaire and it is conducted prior to real study.A total of 50 sets of questionnaire had been distributed to investigators from Inland Revenue Board of Malaysia (IRBM) in Jalan Duta branch. Out of these, only 21 completed questionnaires were returned.The data then was keyed in and analysed using SPSS software version 21. The results from reliability analysis revealed that Cronbach’s alpha value for all variables (attitudes towards achieving goals, experience, ethical ideologies, managerial control and tax auditors’ conciliatory style) are more than cut-off point that is 0.70. This can be concluded that the instrument is reliable and none of the items have to be deleted.
format Conference or Workshop Item
author Nordin, Zarifah Syahirah
Muhammad, Izlawanie
author_facet Nordin, Zarifah Syahirah
Muhammad, Izlawanie
author_sort Nordin, Zarifah Syahirah
title Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study
title_short Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study
title_full Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study
title_fullStr Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study
title_full_unstemmed Factors that influence tax auditors’ conciliatory style in resolving disputes: Pre-test and pilot study
title_sort factors that influence tax auditors’ conciliatory style in resolving disputes: pre-test and pilot study
publishDate 2015
url http://repo.uum.edu.my/17558/1/098%20ICAS2015%2098-103.pdf
http://repo.uum.edu.my/17558/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/102-factors-that-influence-tax-auditors-conciliatory-style-in-resolving-disputes-pre-test-and-pilot-study
_version_ 1644282245561712640
score 13.211869

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