Adopting a QCA Approach to Investigating the Risks Involved in Megaprojects from Auditing Perspective

Table 3

csQCA indicators and its dichotomized sets.

Abbreviation	Determines	Percentage	Value
Pro	Violating construction procedures	31.82%	1
	Not occurred	68.18%	0
Cap	Violating funds management and accounting regulations	95.45%	1
	Not occurred	4.55%	0
Bid	Violating tendering and bidding & contract management regulations	72.72%	1
	Not occurred	27.28%	0
Qua	Violating quality management regulations	77.27%	1
	Not occurred	22.73%	0
Con	Violating construction management regulations	72.70%	1
	Not occurred	27.30%	0
Inv	Violating investment management regulations	63.63%	1
	Not occurred	36.37%	0
Req	Violating land requisition and immigration regulations	33.33%	1
	Not occurred	66.67%	0
Env	Violating environmental protection and historic preservation regulations	22.72%	1
	Not occurred	77.28%	0
Res	The value of proportion of illegal expenditure is over 0.07	54.55%	1
	The value of proportion of illegal expenditure is less than 0.07	45.45%	0