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Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Table 9: Hypothesis Testing Indirect Effects

Hypothesis Relationship Std Beta Std Error t-values p-values BCI LL BCI UL
H3 Digital Technology Skills 🡪 Competency 🡪 Fraud Risk Judgement Performance 0.235 0.052 4.472 0.000 0.141 0.313
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