Table 5 Effect types, coefficients, and interpretations.

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

Effect

Coefficient

Interpretation

Total Effect

− 0.131 = Direct Effect(− 0.148) + Indirect Effect(0.017)

The total effect of the adequacy of digital audit talent (\(IT\)) on the level of detection risk (\(DR\))

Direct Effect

− 0.148

The net effect of the adequacy of digital audit talent (\(IT\)) on the level of detection risk (\(DR\)) after controlling for the degree of audit digitization (\(AD\))

Indirect Effect

 + 0.017 = + 0.017(\(IT\)→\(AD\)) ×  + 1.008(\(AD\)→\(DR\))

The offsetting effect mediated through the degree of audit digitization (\(AD\))

  1. This table decomposes the total effect of “the adequacy of digital audit talent” on “the level of detection risk” into direct and indirect effects, explaining the mediating mechanism of “Degree of audit digitization”. The results indicate that the indirect effect of the adequacy of digital audit talent through the mediating variable (degree of audit digitization) is + 0.017* (p < 0.1) and the direct effect is − 0.148** (p < 0.05), which operate in opposite directions. This leads to a total effect of − 0.131* (p < 0.1) with a smaller absolute value than the direct effect. This indicates that while the adequacy of digital talent has a beneficial direct effect on risk reduction, the digitization process itself partially counteracts this benefit, creating a suppression effect where the mediator transmits a positive influence while simultaneously exerting an offsetting risk-related effect.
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