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حسابداری و مالی::
مشروعیت شناختی
and cognitive legitimacy is based on comprehensibility and ''taken-for-grantedness.''
In the context of change, an innovation can gain moral legitimacy if it is aligned with existing normative frameworks so that it is evaluated as being proper, it can obtain pragmatic legitimacy if the audience becomes convinced about its practical value for them, and it derives cognitive legitimacy if the audience considers it as the natural way of doing things (e.g.
Finally, full adoption of the new concept happens in the sixth stage, the reinstitutionalization stage, when the new concept becomes accepted as what is then considered to be the natural way of how to do things (cognitive legitimacy).
Our three research questions are about the extent to which non-Big 4 auditors (1) accept the theorization of the need for change advanced by the Big 4 audit firms (moral legitimacy), (2) have started to see its potential for enhancing audit efficiency and audit effectiveness (pragmatic legitimacy), and (3) see BRA as the natural way of conducting audits (cognitive legitimacy).
Third, regarding cognitive legitimacy, we observe that some auditors of our sample have experienced a mind shift and have started to think of the new approach as the proper way of conducting the audit (Stage 6).
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