Table 5. Validity test of the labeling... | Emerald Publishing

Table 5.

Validity test of the labeling for the contexts

Interview no.	Title context	Context no.	The total no. of keywords in each cluster	No. of approvals keywords	Validity of labeling (%)
1	Fraud detection techniques	1	244	90	73
2				86	70
3				86	70
1	Causes and deterrence of financial statement fraud	2	2,834	885	62
2				865	61
3				870	61
1	Computer and online transaction fraud	3	170	70	82
2				65	76
3				70	82
1	Auditors’ fraud-related responsibilities	4	158	75	94
2				68	86
3				60	75

Interview no.	Title context	Context no.	The total no. of keywords in each cluster	No. of approvals keywords	Validity of labeling (%)
1	Fraud detection techniques	1	244	90	73
2				86	70
3				86	70
1	Causes and deterrence of financial statement fraud	2	2,834	885	62
2				865	61
3				870	61
1	Computer and online transaction fraud	3	170	70	82
2				65	76
3				70	82
1	Auditors’ fraud-related responsibilities	4	158	75	94
2				68	86
3				60	75

Source: Author contribution