Enhancing auditor self-efficacy through targeted fraud detection training
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Auditor self-efficacy (ASE), defined as auditors’ confidence in their capabilities to execute essential auditing tasks, is critical for audit effectiveness, particularly amid the profession's growing complexity and technological advancements. Despite extensive research on ASE in isolated competencies, limited empirical attention has been given to structured professional development interventions explicitly designed to simultaneously enhance multiple auditor competencies. This study empirically evaluated the immediate effects of a structured, interactive professional development workshop on ASE across three key domains: technical auditing skills, technological adaptation, and interpersonal communication. Grounded in Bandura’s social cognitive theory, the workshop comprised three weekly sessions (3 hours each), employing interactive exercises, mastery experiences, and structured feedback. A total of 63 practicing auditors participated, completing pre- and post-workshop evaluations using the validated Auditor Self-Efficacy (ASE) scale. Paired-sample t-tests revealed statistically significant improvements in all three domains (p < .001), with moderate-to-large effect sizes (Technical Skills: d = 0.77; Technological Adaptation: d = 0.66; Interpersonal Communication: d = 0.59). Qualitative analysis of participant reflections confirmed and enriched these findings, highlighting substantial gains in analytical proficiency, fraud detection capabilities, and communication effectiveness. The study provides clear empirical evidence supporting targeted, interactive training as a valuable tool for enhancing auditors' professional competencies and confidence. Practical implications and recommendations for future research are discussed. Keywords: Auditor Self-Efficacy, Professional Development, Auditing Training, Technical Skills, Technological Adaptation, Interpersonal Communication, Social Cognitive Theory.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.000 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.002 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it