The Role of Forensic Accounting Skills and CAATTs Application in Enhancing Firm's Cyber Resilience

This study investigates the nexus between forensic accounting skills, Cyber Resilience, and the moderating role of Computer-Assisted Audit Techniques (CAATTs) application in the context of Jordanian firms. Conducting a cross-sectional survey among 100 internal auditors proficient in both forensic accounting and information systems, the research aims to investigate how organizations can enhance their cybersecurity strategies against and rebound from cyber threats. Utilizing Partial Least Square Structural Equation Modelling (PLS-SEM), the study finds a positive impact of forensic accounting skills on cyber resilience. Additionally, it shows that CAATTs application emerges as a significant moderator, amplifying the influence of forensic accounting skills. This research not only contributes to the integration of forensic accounting and cybersecurity literature but also emphasizes the pivotal role of technological tools, particularly CAATTs, in optimizing the synergy between human skills and cybersecurity measures within the unique Jordanian cultural and regional context.