Table 1. Items and constructs Variable... | Emerald Publishing

Table 1.

Items and constructs

Variable	Item	Description	Source
Sensing	DC1	Participates in training activities organised by my professional association	Wilden and Gudergan (2019), Wilden and Gudergan (2015), Wilden et al. (2013), Fainshmidt and Frazier (2017)
	DC2	My professional association follows social and market trends and drives innovations in the audit sector
	DC3	My professional association invests in acquiring new skills to propose new solutions to clients’ problems
Seizing	DC4	My professional association promotes the adoption of best practices in our sector	Wilden and Gudergan (2019), Wilden and Gudergan (2015), Wilden et al. (2013), Fainshmidt and Frazier (2017)
	DC5	My professional association responds to the requirements indicated by its members
	DC6	My professional association uses the knowledge of its members when market opportunities arise
Moral legitimacy	MLeg1	My professional association cares about society	Alexiou and Wiggins (2019), Díez-Martín et al. (2013), Díez-Martín et al. (2021)
Pragmatic legitimacy	PLeg1	My professional association provides value to me	Alexiou and Wiggins (2019), Díez-Martín et al. (2013), Díez-Martín et al. (2021)
Pragmatic legitimacy	PLeg2	My professional association’s actions align with my interests
Cognitive legitimacy	CLeg1	I am well aware of the services offered by my professional association	Díez-Martín et al. (2021), Alexiou and Wiggins (2019), Díez-Martín et al. (2013), Díez-Martín et al. (2021)
	CLeg2	I like how my professional association operates
	CLeg3	My professional association has adequate infrastructure and resources for its activities
	CLeg4	My professional association has a good image
Managerial legitimacy	ManLeg1	My professional association’s executives have extensive experience	Díez-Martín et al. (2021), Díez-Martín et al. (2021)
	ManLeg2	The way my professional association delivers its services is appropriate
	ManLeg3	My professional association staff are well-trained
Performance	Perf1	My professional association has contributed in recent years to improving my organisation’s market position	Hernández-Carrión, et al. (2017), Walker and Ruekert (1987)
	Perf2	My professional association has satisfactorily introduced improvements in our business
	Perf3	My professional association has helped us enter new business areas

Variable	Item	Description	Source
Sensing	DC1	Participates in training activities organised by my professional association	Wilden and Gudergan (2019), Wilden and Gudergan (2015), Wilden et al. (2013), Fainshmidt and Frazier (2017)
	DC2	My professional association follows social and market trends and drives innovations in the audit sector
	DC3	My professional association invests in acquiring new skills to propose new solutions to clients’ problems
Seizing	DC4	My professional association promotes the adoption of best practices in our sector	Wilden and Gudergan (2019), Wilden and Gudergan (2015), Wilden et al. (2013), Fainshmidt and Frazier (2017)
	DC5	My professional association responds to the requirements indicated by its members
	DC6	My professional association uses the knowledge of its members when market opportunities arise
Moral legitimacy	MLeg1	My professional association cares about society	Alexiou and Wiggins (2019), Díez-Martín et al. (2013), Díez-Martín et al. (2021)
Pragmatic legitimacy	PLeg1	My professional association provides value to me	Alexiou and Wiggins (2019), Díez-Martín et al. (2013), Díez-Martín et al. (2021)
Pragmatic legitimacy	PLeg2	My professional association’s actions align with my interests
Cognitive legitimacy	CLeg1	I am well aware of the services offered by my professional association	Díez-Martín et al. (2021), Alexiou and Wiggins (2019), Díez-Martín et al. (2013), Díez-Martín et al. (2021)
	CLeg2	I like how my professional association operates
	CLeg3	My professional association has adequate infrastructure and resources for its activities
	CLeg4	My professional association has a good image
Managerial legitimacy	ManLeg1	My professional association’s executives have extensive experience	Díez-Martín et al. (2021), Díez-Martín et al. (2021)
	ManLeg2	The way my professional association delivers its services is appropriate
	ManLeg3	My professional association staff are well-trained
Performance	Perf1	My professional association has contributed in recent years to improving my organisation’s market position	Hernández-Carrión, et al. (2017), Walker and Ruekert (1987)
	Perf2	My professional association has satisfactorily introduced improvements in our business
	Perf3	My professional association has helped us enter new business areas

Source(s): Authors’ own creation