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Research Article
Developing a Quantum-cognitive Smart Audit Framework for Combating Cyber and Digital Crimes: Evidence from Egypt
Amin ElSayed Ahmed Lotfy*
Issue:
Volume 11, Issue 1, March 2026
Pages:
1-27
Received:
9 December 2025
Accepted:
24 December 2025
Published:
4 February 2026
DOI:
10.11648/j.ijafrm.20261101.11
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Abstract: This study addresses the growing challenges posed by cyber and digital crimes to the effectiveness of contemporary auditing practices, particularly in emerging economies. It aims to develop a Quantum–Cognitive Smart Audit Framework that enhances auditors’ capabilities in detecting, assessing, and responding to complex cyber-enabled financial crimes. The study adopts an analytical–conceptual research design supported by empirical insights drawn from the Egyptian auditing and regulatory environment. The proposed framework integrates quantum-inspired analytical logic with cognitive judgment structures to improve professional skepticism, risk assessment, and audit decision-making in technology-intensive contexts. The findings indicate that traditional audit approaches are increasingly inadequate in addressing digitally driven crime risks, while the proposed framework offers a more adaptive, intelligent, and for-ward-looking audit model. The study contributes to the auditing literature by extending smart audit and cognitive assurance research and provides practical implications for audit firms, regulators, and standard setters in Egypt and similar emerging markets seeking to strengthen audit quality and cybercrime resilience.
Abstract: This study addresses the growing challenges posed by cyber and digital crimes to the effectiveness of contemporary auditing practices, particularly in emerging economies. It aims to develop a Quantum–Cognitive Smart Audit Framework that enhances auditors’ capabilities in detecting, assessing, and responding to complex cyber-enabled financial crimes...
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Research Article
The Role of Fiscal Transparency in Stabilizing Investment in China
Issue:
Volume 11, Issue 1, March 2026
Pages:
28-39
Received:
5 January 2026
Accepted:
19 January 2026
Published:
6 February 2026
DOI:
10.11648/j.ijafrm.20261101.12
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Abstract: Against the backdrop of China’s “stabilizing investment” policy, this paper examines the impact of fiscal transparency on investment efficiency and its underlying mechanisms. In the current context of tightening fiscal constraints and challenges to the sustainability of traditional expansionary fiscal policies, it is of significant theoretical and practical importance to explore how to enhance investment efficiency by improving fiscal management effectiveness rather than merely expanding fiscal revenues and expenditures. Using panel data from 31 Chinese provinces from 2009 to 2016, with the incremental capital-output ratio (ICOR) measuring investment efficiency, this study employs dynamic panel system GMM, threshold effect, and mediation effect models for empirical analysis. The findings reveal that: First, investment efficiency in most provinces remains relatively low and shows a declining trend, while fiscal transparency exerts a significantly positive effect on investment efficiency. Second, the impact of fiscal transparency on investment efficiency exhibits a threshold effect, with notable heterogeneity between coastal and non-coastal regions. When fiscal transparency is below a certain threshold, its enhancement plays a particularly significant role in promoting investment efficiency. Third, fiscal transparency indirectly improves investment efficiency by advancing marketization, with marketization serving as a significant mediating channel. This paper not only provides empirical evidence for understanding the relationship between fiscal transparency and investment efficiency, but also offers new insights for local governments to implement the “stabilizing investment” policy under fiscal constraints. It suggests that greater emphasis should be placed on the disclosure of fiscal information, optimizing the communication of policy details, and reducing undue government intervention. By enhancing governance transparency and marketization, investment effectiveness can be strengthened, contributing to high-quality investment growth.
Abstract: Against the backdrop of China’s “stabilizing investment” policy, this paper examines the impact of fiscal transparency on investment efficiency and its underlying mechanisms. In the current context of tightening fiscal constraints and challenges to the sustainability of traditional expansionary fiscal policies, it is of significant theoretical and ...
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Research Article
A Network-Governance Approach to Enhancing Internal Audit Quality in Public Procurement: Comparative Evidence from Egypt
Amin ElSayed Ahmed Lotfy*
Issue:
Volume 11, Issue 1, March 2026
Pages:
40-66
Received:
18 December 2025
Accepted:
31 December 2025
Published:
6 February 2026
DOI:
10.11648/j.ijafrm.20261101.13
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Abstract: This study examines how a network-governance approach can enhance internal audit quality within public procurement systems, with comparative evidence from the Egyptian public sector. Public procurement environments are characterized by high complexity, fragmented accountability, and elevated corruption and compliance risks, which often limit the effectiveness of traditional, hierarchically oriented internal audit functions. To address this gap, the study develops a network-governance framework that emphasizes inter-organizational coordination, information sharing, and relational accountability among internal audit units, procurement entities, oversight bodies, and regulatory institutions. Using a mixed-method research design, the study combines comparative institutional analysis, structured interviews with internal auditors and procurement officials, and empirical assessment of audit quality indicators across selected public-sector organizations. The findings indicate that stronger governance networks—reflected in formal coordination mechanisms, shared audit platforms, and collaborative oversight arrangements—are significantly associated with improved internal audit independence, risk coverage, and audit effectiveness in public procurement processes. The study contributes to the literature by extending internal audit quality research beyond firm-level determinants to a system-level, network-based perspective, and offers policy-relevant insights for strengthening public-sector audit governance in emerging economies, particularly in contexts characterized by institutional complexity and procurement-related risk.
Abstract: This study examines how a network-governance approach can enhance internal audit quality within public procurement systems, with comparative evidence from the Egyptian public sector. Public procurement environments are characterized by high complexity, fragmented accountability, and elevated corruption and compliance risks, which often limit the ef...
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