Table 4 Regression results for model variables.

From: Digital audit talent’s impact on audit digitization and detection risk

Variant

(1)

(2)

(3)

Variant

(1)

(2)

(3)

m1

m2

m3

m1

m2

m3

The degree of audit digitization (\(AD\))

  

1.008**

Number of practice quality inspections conducted in the industry (\(QI\))

− 0.154*

0.004

− 0.158*

  

(2.85)

(− 2.05)

(0.29)

(− 2.12)

The adequacy of digital audit talent (\(IT\))

− 0.131*

0.017*

− 0.148**

Number of continuing education lectures in the industry (\(ET\))

0.276

0.165***

0.110

(− 2.47)

(1.89)

(− 2.80)

(1.76)

(6.37)

(0.66)

Certified Public Accountants (\(CPA\)s)

0.015***

− 0.000

0.016***

2020.year

   

(7.35)

(− 0.49)

(7.52)

2021.year

1.499*

0.086

1.413*

Training time per capita (\(PT\))

0.016

− 0.018**

0.035

(2.24)

(0.77)

(2.13)

(0.46)

(− 3.16)

(0.98)

2022.year

1.682*

0.024

1.657*

Number of professional standard-setters in the industry (\(PS\))

− 0.007

0.027

− 0.034

(2.41)

(0.21)

(2.41)

(− 0.04)

(0.92)

(− 0.19)

_cons

− 1.101

0.295*

− 1.398

Number of people who compile and mark Certified Public Accountant exams (\(PE\))

0.073

− 0.044

0.116

(− 1.47)

(2.40)

(− 1.87)

(0.52)

(− 1.90)

(0.84)

N

299

299

299

  1. This table presents the regression results for testing Hypotheses H1–H3, with columns m1, m2, and m3 corresponding to the three models (Eqs. 1–3) in the study. Coefficients represent the magnitude and direction of the relationship between variables (negative values indicate negative correlations, positive values indicate positive correlations). Model m1 tests H1 (impact of the adequacy of digital audit talent (\(IT\)) on the level of detection risk (\(DR\))), m2 tests H2 (impact of the adequacy of digital audit talent (\(IT\)) on the degree of audit digitization (\(AD\))), and m3 tests H3 (mediating role of the degree of audit digitization (\(AD\)) in the relationship between the adequacy of digital audit talent (\(IT\)) and the level of detection risk (\(DR\))). Values in parentheses are t-statistics. Significance levels are denoted by: *p < 0.1, **p < 0.05, ***p < 0.01 (two-tailed tests).
Back to article page