Figure 3 - uploaded by Shoeyb Rostami
Content may be subject to copyright.
Structural equation modeling Table 8. The fitness results of the SEM Relationships of Legitimacy Dimensions Correlation P-value Pragmatic Legitimacy < --> Moral Legitimacy 0.33 0.000 Cognitive Legitimacy < --> Pragmatic Legitimacy 0.31 0.003 Moral Legitimacy < --> Cognitive Legitimacy 0.30 0.005
Source publication
In evaluating a business based on the business risk audit (BRA) approach, auditors
should define and perceive strategic management control techniques and operating
processes. They should also select risk control processes in vital operating processes
to estimate the type and magnitude of residual business risks that might affect the
accuracy and fa...
Similar publications
Purpose: The Management Control System (MCS) has a crisis of meaning nowadays. Moreover, banking institutions with the highest risk level with liquid assets require a more comprehensive MCS. This research aims to develop an MCS concept that can be applied in traditional financial institutions as a more humane control system. Theoretical framework:...
