Validation of the Connor-Davidson Resilience Scale-10 (CD-RISC10) with a U.S. Public Accounting Sample

• In Event: Behavioral Accounting

Abstract

Using a sample of 390 audit staff, this study evaluates the efficacy of the Connor-Davidson Resilience Scale-10 (Campbell-Sills and Stein, 2007; CD-RISC10) for use in public accounting settings by examining: a) possible demographic differences ; b) the scale’s factor structure; c) the invariance of its factor structure across gender and age-groups; d) the scale’s reliability; and, e) its convergent and divergent validity. Our analyses indicate significant gender and age-group difference in scores, but a common univariate factor structure for the scale. Spearman-Brown reliability coefficients, item-total correlations, and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples. These findings provide compelling evidence in support of the CD-RISC10 as a valid and reliable measure of resilience among audit professionals.

Authors

• Kenneth Jonathan Smith, Salisbury University

• David J. Emerson, Salisbury University