Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Ahembang
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Auditor Adaptability in the Digital Age: A Qualitative Literature Review on the Interplay of Expertise, IT Literacy, and Dynamic Capabilities Seger Santoso; Farah Qalbia; Ahembang
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.420

Abstract

This qualitative literature review examines auditor adaptability in the digital age by synthesizing prior research on the interplay between professional expertise, IT literacy, and dynamic capabilities. Drawing on multidisciplinary studies in auditing, accounting information systems, and organizational theory, the review explores how digital technologies—such as data analytics, artificial intelligence, and automated audit tools—reshape auditors’ roles and competence requirements. The findings indicate that traditional audit expertise remains essential but is increasingly complemented by IT literacy, which enables auditors to effectively interpret technology-enabled evidence and reduce uncertainty in digital audit environments. Moreover, the dynamic capabilities framework explains how auditors continuously sense technological change, seize learning opportunities, and reconfigure audit practices to sustain audit quality. This review contributes to the auditing literature by conceptualizing auditor adaptability as a multidimensional and evolving capability, offering insights for audit firms, professional bodies, and educators in designing future-oriented competency development strategies.
Reframing Stakeholder Influence: A Review of Heterogeneous Stakeholder Mobilization and Corporate Responsiveness in the Era of Digital Activism Ahembang; Agustina, Selvi
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 3 No. 2 (2026): May: International Journal of Business, Marketing, Economics & Leadership (IJBM
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v3i2.434

Abstract

This qualitative literature review explores how digital activism is transforming stakeholder influence and corporate responsiveness. Contrary to traditional models emphasizing unified collective action, recent evidence reveals that heterogeneous stakeholders now mobilize through fragmented yet emotionally resonant digital narratives. This form of "heterogeneous convergence" enables diverse publics to exert pressure on firms despite lacking organizational coherence. Drawing from contemporary cases such as #MeToo and #DeleteUber, the review highlights how digital platforms facilitate dynamic stakeholder engagement, enabling rapid reputational impacts. The findings suggest that organizations must adapt to increasingly polyphonic and contested stakeholder environments, where legitimacy is shaped not by static engagement models but by real-time digital responsiveness. This review contributes to stakeholder theory by integrating digital mobilization dynamics and calls for expanded theoretical and empirical research into digitally mediated stakeholder influence
Co-Authors Agustina, Selvi Siswahyudianto