Review
Open access
Aug 2026
CYBER-AUDITING THE FUTURE: HOW CONCEPTUAL FOUNDATION OF DIGITAL ASSURANCE REDEFINES RISK, ACCOUNTABILITY, AND TRANSPARENCY IN MULTINATIONAL FIRMS
The study proposes the Conceptual Foundation of Digital Assurance Governance Model (DAGM), explaining how digital audit technologies and institutional governance collectively strengthen accountability, transparency, and trust in the digital economy.
Idham Idham, Chusnul Rofiah
· EKUITAS (Jurnal Ekonomi dan... · 0 citations