Open access
Jul 2026
HUMAN–AI COLLABORATION AND ELECTRONIC AUDIT QUALITY: THE ROLE OF SUSTAINABLE AUDIT DIGITAL INNOVATION
This study examines the determinants of electronic audit quality by integrating Resource-Based View and UTAUT by establishing that organizational digital capability amplifies AI quality contributions in a type-specific rather than uniform manner, offering evidence-based guidance for sustainable audit technology adoption.
Sudi Dodo Plansakti, A. Harjanto
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