The questionnaire comprises two major sections. The first captures the main
independent variables that examine the factors potentially associated with the
non-occurrence of fraud in organizations. The study’s dependent variable was a
dichotomous variable that took a value of 1 if an organization had never experienced
fraud and 0 otherwise.
The second part of the questionnaire asked the respondents for basic demographic information.
A number of pre-tests were carried out on the questionnaire, and as the results were
found to be satisfactory, ambiguity was not a concern. Hence, the questionnaire is
considered to have a high degree of content validity (Cavana et al., 2001).