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Phuc Kien Vu

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Review Open access 2026

Artificial Intelligence Capabilities and the Development of a Smart and Sustainable Auditing Ecosystem: The Moderating Role of Cyber Forensic Accounting Intelligence

The findings indicate that AIC significantly supports the development of SSAE, and CFAI strengthens the influence of AIC on SSAE, suggesting that accountants’ cyber forensic competencies enhance the effectiveness of AI-enabled auditing systems.

Phuc Kien Vu, H. Q. Pham · 0 citations

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