CHAPTER 3

DATA GATHERING PROCESS

The researchers gathered data by administering questionnaires that had been adapted
from several studies. Each author was sent a letter expressing the intent to use their
questionnaires to obtain permission to use the questionnaires as part of the research to be
conducted. Series of questions for ethical climate had been adapted from the study of Cullen,
Victor, and Bronsons (1993). Questions for the Job satisfaction part had been from the original
study of Konrad, Williams, Linzer, McMurray, Pathman, Gerrity, , and Douglas (1999) and will
be consistent with the research study of Chiu, Chien, Lin, and Hsiao (2005). The data to be
used in the organizational commitment variable were gathered using the questions from the
study of Mowday et al. (1979). Lastly, for the turnover intention, the study of Omar and Ahmad
(2014) suggest the questions from Jenkins (1993), Kransz, Koslowsky, Shalom and Elyakim
(1995) and Bedeian, Pizzolatto, Long and Griffith (1991) were used. After obtaining permission
from the authors, the researchers compiled the adapted questionnaires. Afterwards, it was
verified for its validity by the following former and current external auditors namely Francis
Caliwan, Alan Jeffrey Santos, and Xian Apego. Also, a statistician expert Mary Jane Castilla
verified its validity. A pilot study was conducted to test the reliability of the questions to be
answered by a selected sample of external auditors. 12 people who are former and current
external auditors were included in the pilot study and they were excluded in the samples that will
be used in the survey. After gathering the responses from the 12 samples used in the pilot
study, the researchers tallied each answer for every questions in the questionnaire to assess
the reliability of the questionnaire as a whole. The questionnaire yielded a 0.863855323
cronbach alpha in the reliability test which signifies that the questionnaire has a good internal

consistency and is set to be answered by the external auditors. A sample size of 138 was used
in the study. Some auditors who are currently working inside the four firms helped the
researchers in distributing their questionnaire. In Isla Lipana, 29 questionnaires were given out
to external auditors from different departments. Meanwhile in SyCip, Gorres, Velayo and Co.,
28 questionnaires were distributed to be answered by several auditors in the said firm. For
KPMG, 29 questionnaires were distributed to obtain responses from external auditors in that
firm. Lastly, in Deloitte, 29 questionnaires were given out to be answered by external auditors as
well.