Due to the small sample size, the CFA was conducted on the same sample of buyers as the EFA, and could lead to the capitalization of chance since the data sets were identical. However a second CFA, conducted using the suppliers’ answers to the same survey questions displayed in Table 3, results in a similar set of factor loadings, with an insignificant .chi-square value ps0.4728 and values above 0.90 on the GFI, CFI and NNFI. Finally, the findings from a simultaneous, two-group CFA indicate equal factor structures and suggest that the activities identified as being unethical by US buyers are viewed in a similar fashion by their international suppliers .