VALIDATING RESEARCH RESULTS WHEN CRONBACHS-ALPHA IS BELOW .70 - A METHODOLOGICAL PROCEDURE

The study involved 494 auditors from five Big Six accounting firms. Al though 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 rese arch findings indicate that unbundling both the test and the sample pr ovide statistically sound justification for continuing to use all rese arch data for a highly homogeneous sample.