To increase construct validity (Cook & Campbell, 1979; Shadish,
Cook, & Campbell, 2002), we conducted two rounds of pilot testing.
First, four researchers with significant audit and systems knowledge
examined the case instrument. The revised instrument was then pilot
tested with eight auditors from four firms varying in sizes from Big 4,
national, regional, to local firms. The average audit experience for pilot
study participants was 5.4 years