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The effect of auditors' digital literacy on reduced audit quality behavior: A chain mediation model and the
Maobao Yang1,2, Lei Guo1, Gaofei Ren1,2
1School of Management, Jiujiang University, Jiujiang, China.
Plos One
|July 2, 2026
Summary
Auditors' digital literacy combats reduced audit quality behavior. Enhanced digital skills improve self-efficacy and task performance, with prosocial behavior further strengthening these positive effects in digital auditing.
Area of Science:
- Auditing and Accounting
- Information Systems
- Organizational Behavior
Background:
- Reduced audit quality behavior is a significant threat to the integrity of financial reporting.
- The rise of digital auditing necessitates enhanced digital literacy among auditors.
- Understanding the factors influencing auditors' behavior in a digital environment is crucial.
Purpose of the Study:
- To investigate the impact of auditors' digital literacy on reduced audit quality behavior.
- To examine the mediating roles of digital self-efficacy and task performance.
- To explore the moderating effect of prosocial behavior on these relationships.
Main Methods:
- Empirical analysis utilizing 480 valid questionnaires.
- Construction of a chain mediation model to assess indirect effects.
- Statistical examination of direct, mediating, and moderating effects.
Main Results:
- Digital literacy was found to negatively influence reduced audit quality behavior.
- Digital self-efficacy and task performance partially mediated the relationship between digital literacy and reduced audit quality behavior.
- A chain mediating effect was observed, with digital self-efficacy positively enhancing task performance, and prosocial behavior significantly moderating these mediating roles.
Conclusions:
- Enhancing auditors' digital literacy is vital for mitigating audit quality-threatening behaviors.
- Digital self-efficacy and task performance are key mechanisms through which digital literacy impacts audit quality.
- Prosocial behavior plays a significant role in moderating the effectiveness of digital tools and auditor competence.
- Fostering a digitally enabled audit environment requires strategic interventions to improve auditor analytical efficiency, judgment accuracy, and procedural compliance.
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