Research Article
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 |
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