ABSTRACT
The current research conceptualizes and validates a model focusing on the interconnection between intelligent internal audit informatization (IIAI) and Circular economy implementation (CEI) in small and medium enterprises (SMEs). Additionally, it attempts to delve into the mediation mechanism of risk management (RM) in the linkage between IIAI and CEI. Outstandingly, it makes several endeavors to deepen insight on whether the extent of the effect of IIAI on RM varies resting on specific degrees of forensic accounting skill (FAS). In order to identify the measuring scales and pertinent concerns, the qualitative methodology involved a focused assessment of the pertinent literature and numerous semi-structured interviews with specialists. The statistical information was gathered using a paper-and-pencil survey distributed to a convenience and snowball sample of 783 respondents in the southern regions of Vietnam before moving on to the quantitative stage. The suggested model’s hypothesized linkages were verified using the two-step Structural Equation Modeling (SEM) technique using AMOS version 26. Additionally, the moderating effect of FAS was investigated using multi-group analysis (MGA). The gathered data demonstrated how the suggested characteristics were interrelated and strengthened one another. Beyond theoretical advancements for paving the path for follow-up studies, this research also recommended that prerequisite policy measures are taken in terms of IIAI and CEI and in formulating future action plans. On the other hand, the observations might offer newer insights to practitioners and policymakers to generate targeted strategies to enhance the RM and improve level of FAS.
