Table 7 Analysis of model heterogeneity.

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

Variant

(1)

(2)

C1

C2

\({\varvec{D}}{\varvec{R}}\) level

\({\varvec{D}}{\varvec{R}}\) level

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

0.535***

(9.54)

− 0.149*

(− 1.55)

Certified Public Accountants (\(CPAs\))

0.001

(0.37)

0.017***

(4.16)

Training time per capita (\(PT\))

0.001

(0.16)

0.193

(1.18)

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

− 4.890***

(− 7.17)

0.183

(0.42)

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

− 0.042

(− 0.97)

0.210

(0.84)

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

− 0.313**

(− 2.26)

0.159

(0.60)

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

0.097

(1.20)

− 0.145

(− 1.28)

Observations

155

130

Number of year_new

3

3

Adjusted R-squared

0.833

0.178

F

60.06

3.305

  1. This table presents the heterogeneous regression results examining the impact of the adequacy of digital audit talent (\(IT\)) on the level of detection risk (\(DR\)) across accounting firms of different sizes. Column (1) : Represents large firms with annual revenue ≥ median. Column (2): Represents small firms with annual revenue < median. In large firms, the adequacy of digital audit talent \(\left( {IT} \right)\) is positively associated with the level of detection risk (\(DR\)) (coefficient = 0.535***), while in small firms, it is negatively associated (coefficient = − 0.149*), indicating size-dependent heterogeneity in the relationship.
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