Managing Performance of Cyber Forensic Accounting with the Effect of Artificial Intelligence in Legal and Ethical Considerations

Abstract

The purpose of the current research is to provide a clear understanding of how legal and ethical considerations (LEC) impact the performance of cyber forensic accounting (PCFA). Furthermore, it strives to generate comprehensive understanding of how Artificial Intelligence capabilities (AIC) mediate the relationship between LEC and PCFA. A two-stage Covariance-Based Structural Equation Modelling (CB-SEM) was conducted using AMOS 28.0 software to analyze a theoretical model that explores the relationships between the mentioned components. The study utilized a large-scale dataset obtained from a convenience and snowball sample of accountants working in small and medium enterprises in Vietnam. The statistical outcome provided evidence for the significantly positive correlation between LEC and PCFA. At the same time, this connection was partially mediated by AIC. The fine-grained insights in this study can serve as a valuable foundation for future research. Additionally, these insights can assist practitioners and policy-makers in recognizing and capitalizing on opportunities to improve PCFA. This can be achieved through the implementation of efficient and effective rules and policies for managing Artificial Intelligence.