Insight into how legal and ethical considerations of artificial intelligence enhance the effectiveness of cyber forensic accounting DOI Creative Commons
Pham Quang Huy, Vu Kien Phuc

Journal of Global Information Technology Management, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 31

Published: March 25, 2025

The aim of this study is to explore the correlation between legal and ethical considerations (LEC) effectiveness cyber forensic accounting (ECFA). This investigates role artificial intelligence competencies (AIC) as a mediator in link LEC ECFA. research confirms delineates relationship among LEC, ECFA, AIC through hypothetico-deductive approach. statistical database was generated from paper-and-pencil survey administered cross-sectional sample 723 respondents using convenience snowball sampling methods. partial least squares structural equation modeling implemented evaluate measurement models. An analysis results indicated that exerted significant favorable influence on Furthermore, it illustrated partially mediated study's outcomes would aid Government improving methodically formulating strategies foster implementation application.

Language: Английский

Insight into how legal and ethical considerations of artificial intelligence enhance the effectiveness of cyber forensic accounting DOI Creative Commons
Pham Quang Huy, Vu Kien Phuc

Journal of Global Information Technology Management, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 31

Published: March 25, 2025

The aim of this study is to explore the correlation between legal and ethical considerations (LEC) effectiveness cyber forensic accounting (ECFA). This investigates role artificial intelligence competencies (AIC) as a mediator in link LEC ECFA. research confirms delineates relationship among LEC, ECFA, AIC through hypothetico-deductive approach. statistical database was generated from paper-and-pencil survey administered cross-sectional sample 723 respondents using convenience snowball sampling methods. partial least squares structural equation modeling implemented evaluate measurement models. An analysis results indicated that exerted significant favorable influence on Furthermore, it illustrated partially mediated study's outcomes would aid Government improving methodically formulating strategies foster implementation application.

Language: Английский

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