Prior to distributing the questionnaires to the accounting students, the questionnaires were sent to two accounting lecturers to ensure the questions and instructions were clear and not ambiguous. Cronbach’s Alpha was used to test the reliability of the questionnaire in this study, and the coefficient reliability indicates a value of 0.868 for independent variables and 0.726 for dependent variable which values are higher than 0.7 (Sekaran & Bourgie, 2010). Thus, it can be concluded that the instrument measuring the variables in this study is valid and reliable. The data entries were assessed twice by the researcher and an assistant researcher. The two sets of data were compared and adjusted where differences were found in the data derived from the first and second assessments. The final data were analysed using the statistical software programme, SPSS version 21. The equation of the multiple regression model used is shown below