Enhancing university cybersecurity sustainability and effectiveness by applying accountants’ forensic accounting, digital intelligence and moral intelligence
Quang Huy Pham, Kien Phuc Vu · Journal of Finance & Accounting Research · 2025
The current study sets its sight to delve into the impact of digital intelligence (DI) and moral intelligence (MI) on cybersecurity performance (CYP) in higher educational institutions (HEIs). This study also aims to investigate the mediating effect of digital forensic accounting (DFA) in the relationship between DI, MI, and CYP. The structural equation modeling was employed with the support of AMOS 28 to analyze the statistical data collected from the sample of accountants in public sector organizations. The results revealed that both DI and MI significantly and positively impact CYP. Additionally, DFA was corroborated to partially mediate the relationships between DI, MI and CYP. Based on these analysis results, some policy implications have been proposed to help improve and enhance CYP in HEIs.