You go to Transform in SPSS and click on Compute variable. Give it a new name in the target variable box. Click Type and label and click on label box and write total fraud scores. Click continue. Then from your list of 22 items you click the first item. Click numeric expression and move into the box. Click on + on the calculator. Repeat until all 22 items are there. It looks like fraud1+fraud2+fraud3.....fraud22

Check and correct if needed. Click OK and Run. This is your dependent variable, which are your independents?

Scales of the same questionnaire cannot be independent and dependent variables in the same analysis.

The basic problem would seem to be that you haven't measured accounting fraud. Is there any prior research that can help? A lot of work has been done on accounting fraud. I suggest some searches on Google and Google scholar. Perhaps you will get lucky. Best, David Booth

And from statistical programs

 SPSS

A popular statistical analysis program, used in multiple application fields.

• SAS

  A program commonly used in businesses.

• LIMDEP

 A program designed for standard analysis, and the latest version (Limdep 8.0) includes statistical techniques for estimating different models.

# Scientific Research

You go to Transform in SPSS and click on Compute variable. Give it a new name in the target variable box. Click Type and label and click on label box and write total fraud scores. Click continue. Then from your list of 22 items you click the first item. Click numeric expression and move into the box. Click on + on the calculator. Repeat until all 22 items are there. It looks like fraud1+fraud2+fraud3.....fraud22

Check and correct if needed. Click OK and Run. This is your dependent variable, which are your independents?

I don't understand I guess. How is fraud1 + Fraud2 +...+Fraud22. necessarily accounting fraud? It looks like there are only 22 items on the questionnaire some of which must be IVs. Why is the sum accounting fraud since we don't know the questions?