Figure 1.
Research findings on the moderating role of Forensic accountants’ skill (Source: Authors’ own research)
| Causal relationship | Low FAS (n=302) | High FAS (n=381) | Difference between parameters (high FAS–low FAS) | Hypothesis testing results | |||||
| Standardized | P | Standardized | P | Standardized | P | - | |||
| BDA | ➔ | AIS | 0.151 | 0.517 | 0.422 | 0.000 | 0.271 | 0.517 | H3A was buttressed |
| AIS | ➔ | SRM | 0.297 | 0.000 | 0.750 | 0.000 | 0.453 | 0.000 | H3B was buttressed |
Exploratoryd Factor Analysis – Measures of Adequacy_ (Source: Authors’ own research)
| Criteria | Cut-off values | Results | Inference |
|---|---|---|---|
| Kaiser–Meyer–Olkin | Marvelous >0.9, Unacceptable < 0.5 | 0.767 | Acceptable |
| Bartlett’s Test of Sphericity | < 0.05 | 0.000 (chi-square = 9615.156; df = 666) | Acceptable |
| Total variance explained | >50% | 58.538% | Acceptable |
Result of measurement and structural model assessment (Source: Authors’ own research)
| The goodness-of-fit measures | Chi-square/df | GFI | CFI | TLI | RMSEA |
|---|---|---|---|---|---|
| Recommended threshold | ≤2 | ≥0.9 | ≥0.9 | ≥0.9 | < 0.05 |
| Measurement model | 1.348 | 0.943 | 0.979 | 0.975 | 0.023 |
| Structural model | 1.530 | 0.939 | 0.970 | 0.968 | 0.028 |
Measurement Model Assessment (Source: Authors’ own research)
| Construct | Item Acronyms | Factor Loadings Ranges | AVE | Cronbach’s Alpha | Composite Reliability | Inference |
|---|---|---|---|---|---|---|
| Big data analytics | BDA | - | - | - | - | - |
| BDA Management Capability | MC | 0.661–0.912 | 0.581 | 0.798 | 0.805 | Retained |
| BDA Technology Capability | TEC | 0.655–0.919 | 0.637 | 0.829 | 0.839 | Retained |
| BDA Talent Capability | TC | 0.639–0.782 | 0.508 | 0.749 | 0.755 | Retained |
| Accounting information system | AIS | - | - | - | - | - |
| Data input system organization | DIS | 0.582–0.916 | 0.605 | 0.813 | 0.820 | Retained |
| Data processing system organization | DPS | 0.690–0.841 | 0.594 | 0.811 | 0.814 | Retained |
| Data storage system organization | DSS | 0.765–0.936 | 0.684 | 0.863 | 0.866 | Retained |
| Financial statement system organization | FSS | 0.695–0.913 | 0.638 | 0.834 | 0.840 | Retained |
| Sustainable risk management | SRM | - | - | - | - | - |
| Sustainability Assessment | SA | 0.696–0.739 | 0.530 | 0.769 | 0.772 | Retained |
| Sustainability Risk Identification | SRI | 0.631–0.787 | 0.548 | 0.781 | 0.784 | Retained |
| Sustainability Risk Analysis and Evaluation | SRAE | 0.664–0.862 | 0.630 | 0.830 | 0.835 | Retained |
| Sustainability Risk Treatment and Communication | SRTC | 0.690–0.827 | 0.577 | 0.801 | 0.803 | Retained |
| Forensic accountants’ skill | FAS | 0.597–0.700 | 0.500 | 0.724 | 0.725 | Retained |
Results summary of discriminant validity (Source: Authors’ own research)
| - | DSS | FSS | TEC | SRAE | DPS | MC | SRTC | DIS | SRI | FAS | SA | TC |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DSS | 1 | - | - | - | - | - | - | - | - | - | - | - |
| FSS | 0.235 | 1 | - | - | - | - | - | - | - | - | - | - |
| TEC | 0.112 | 0.114 | 1 | - | - | - | - | - | - | - | - | - |
| SRAE | -0.015 | 0.161 | 0.007 | 1 | - | - | - | - | - | - | - | - |
| DPS | 0.171 | 0.212 | 0.025 | 0.157 | 1 | - | - | - | - | - | - | - |
| MC | 0.029 | 0.095 | 0.291 | 0.048 | 0.096 | 1 | - | - | - | - | - | - |
| SRTC | 0.159 | 0.157 | 0.136 | 0.102 | 0.033 | 0.071 | 1 | - | - | - | - | - |
| DIS | 0.301 | 0.364 | 0.067 | 0.143 | 0.437 | 0.264 | 0.090 | 1 | - | - | - | - |
| SRI | 0.163 | 0.137 | 0.108 | 0.199 | 0.083 | 0.162 | 0.281 | 0.096 | 1 | - | - | - |
| FAS | -0.033 | -0.041 | -0.056 | 0.088 | -0.029 | 0.018 | 0.085 | -0.020 | 0.002 | 1 | - | - |
| SA | 0.133 | 0.224 | 0.027 | 0.373 | 0.295 | 0.133 | 0.365 | 0.373 | 0.333 | -0.003 | 1 | - |
| TC | 0.068 | 0.035 | 0.129 | 0.017 | 0.031 | 0.258 | 0.076 | 0.041 | 0.091 | -0.038 | 0.080 | 1 |
Structural coefficients (β) of the hypothesized model (Source: Authors’ own research)
| Hypothesis No. | Hypothesized path | Standardized | S.E. | C.R. | P | Inference | ||
|---|---|---|---|---|---|---|---|---|
| H1 | BDA | ➔ | AIS | 0.329 | 0.092 | 3.318 | 0.000 | Buttressed |
| H2 | AIS | ➔ | SRM | 0.515 | 0.053 | 7.230 | 0.000 | Buttressed |