Seger Santoso, Farah Qalbia, and Ahembang. “Auditor Adaptability in the Digital Age: A Qualitative Literature Review on the Interplay of Expertise, IT Literacy, and Dynamic Capabilities”. International Journal of Business Law, Business Ethic, Business Comunication & Green Economics 2, no. 3 (September 30, 2025): 58–79. Accessed June 9, 2026. https://www.jurnal-mnj.stiekasihbangsa.ac.id/index.php/IJBGE/article/view/420.