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

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dc.ConferencecodeUniv Utara Malaysia, Inst Strateg & Sustainable Accounting Dev, Univ Utara Malaysia, Sch Accountancy, Univ Utara Malaysia, Coll Business
dc.ConferencedateAUG 17-20, 2015
dc.ConferencelocationJohor Bahru, MALAYSIA
dc.ConferencenameInternational Conference on Accounting Studies (ICAS)
dc.contributor.authorNordin, ZSen_US
dc.contributor.authorMuhammad, Ien_US
dc.date.accessioned2024-05-29T02:55:46Z
dc.date.available2024-05-29T02:55:46Z
dc.date.issued2015
dc.description.abstractThe 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.
dc.identifier.epage103
dc.identifier.scopusWOS:000482416200014
dc.identifier.spage98
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/11548
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherUniv Utara Malaysia,Tunku Puteri Lntan Safinaz Sch Accountancy (Tissa)en_US
dc.relation.ispartofProceedings Of The International Conference On Accounting Studies (Icas) 2015
dc.sourceWeb Of Science (ISI)
dc.subjectPre-testen_US
dc.subjectpilot studyen_US
dc.subjectattitudes towards achieving goalsen_US
dc.subjectexperienceen_US
dc.subjectethical ideologiesen_US
dc.subjectmanagerial controlen_US
dc.subjecttax auditors' conciliatory styleen_US
dc.titleFactors that influence tax auditors' conciliatory style in resolving disputes: Pre-test and pilot studyen_US
dspace.entity.typePublication

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