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
· Journal of Cyber Security an... · 0 citations