This study investigates how digital technology-driven dynamic capabilities (DDC) influence the formation of a sustainable and smart auditing ecosystem (SUSMAE) in public sector organizations (PSOs). It also examines the direct effect of cyber forensic accounting intelligence (CYFAI) on SUSMAE and its moderating role in the relationship between DDC and SUSMAE. Data were collected from accountants working in multiple PSOs in Southern Vietnam through a structured questionnaire survey. Partial Least Squares Structural Equation Modeling was employed using SmartPLS 4.1.0.3 to evaluate the proposed relationships. The results indicate that DDC is positively and significantly associated with SUSMAE. CYFAI is also positively associated with SUSMAE and strengthens the relationship between DDC and SUSMAE. These findings suggest that the development of SUSMAE in PSOs depends not only on DDC but also on accountants CYFAI. Practically, the study highlights the need for PSOs to strengthen digital technology-driven capabilities and develop accountants cyber forensic accounting intelligence in order to support more transparent, secure, and data-informed auditing practices. These efforts can help public organizations improve audit-related data sharing, enhance responsiveness to cyber-related financial risks, and foster the development of sustainable and smart auditing ecosystems.
Phuc et al. (Fri,) studied this question.