Table 6. Mediated-moderation analysis...

Table 6.

Mediated-moderation analysis (Hayes (2018) approach, model 8)

Variable	Parameter estimate	Standard error	Z-stat	p-valueb
Panel A. Negligent verdict^a
Intercept	−3.58	1.01	−3.55	0.004
Inventory observation methodc	0.26	0.66	0.39	0.695
Consistency with audit industry norms^d	0.51	0.77	0.67	0.504
Foreseeability^e	0.78	0.16	4.78	< 0.001
Method × consistency	−1.08	1.01	−1.06	0.144
Panel B. Negligence likelihoodf
Intercept	1.07	0.49	2.17	0.032
Inventory observation methodc	0.24	0.34	0.71	0.477
Consistency with audit industry normsd	0.42	0.34	1.25	0.215
Foreseeabilitye	0.80	0.07	11.52	< 0.001
Method × consistency	−0.61	0.48	−1.25	0.106

Variable	Parameter estimate	Standard error	Z-stat	p-valueb
Panel A. Negligent verdict^a
Intercept	−3.58	1.01	−3.55	0.004
Inventory observation methodc	0.26	0.66	0.39	0.695
Consistency with audit industry norms^d	0.51	0.77	0.67	0.504
Foreseeability^e	0.78	0.16	4.78	< 0.001
Method × consistency	−1.08	1.01	−1.06	0.144
Panel B. Negligence likelihoodf
Intercept	1.07	0.49	2.17	0.032
Inventory observation methodc	0.24	0.34	0.71	0.477
Consistency with audit industry normsd	0.42	0.34	1.25	0.215
Foreseeabilitye	0.80	0.07	11.52	< 0.001
Method × consistency	−0.61	0.48	−1.25	0.106

Note(s):

^aNegligent verdict is coded as 0 for not negligent and 1 for negligent, and then reported as a percentage.

^bReported p-values are based on one-tailed tests where directional effects are predicted and two-tailed tests otherwise.

^cInventory observation method, as randomly assigned, is coded as 0 for the drones condition and 1 for the human staff condition.

^dConsistency with audit industry norms, as randomly assigned, is coded as 0 for the consistent condition and 1 for the inconsistent condition.

^eForeseeability (by the auditor), as reported here, is the average of the assessment of predictability, which can vary between 0 (very little extent predictable) and 10 (very high extent predictable), and the assessment of controllability, which can vary between 0 (very little extent controllable) and 10 (very high extent controllable).

^fNegligence likelihood can vary between 0 (not at all likely) and 10 (extremely likely)

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