3.3 Validity
The study questionnaire was reviewed by a number of academics specialized in the field of accounting in order to identify their opinion on the consistency between items of the study and their correlation with the domain. Proposed amendments and changes were taken into consideration before finalizing the questionnaire. To determine the reliability of the study tool, the value of Cronbach Alpha's coefficient of internal consistency was 76-88%, well above the statistically accepted value. This shows that the scale has statistically acceptable reliability.