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With the intensity of the Fourth Industrial Revolution, Artificial Intelligence (AI) is being widely adopted to perform key tasks in economic activities. The audit profession has also embraced AI in the performance of its function in carrying out activities like audits, oversight, and advisory functions. The application of AI has been met with acceptance, given its advantages in some quarters and with resistance/scepticism in some. Proponents table benefits such as improved sampling procedures, reduced labour, and time in performing audits, increased efficiency, and effectiveness (due to increased audit coverage) including improved audit quality. Opponents raise pragmatic concerns such as the violation of ethical principles governing the audit profession, potential biases (loss of employment) as well as the challenges of coordinating machine and human activities. The study has two objectives. Firstly, to explore the role of AI in the external audit function. Secondly, to evaluate the ongoing debates on artificial intelligence and external auditing and assess the implications of using AI in the external audit function. The study adopts a qualitative research approach, employing a critical literature review. The study will accentuate the controversies and convergences among researchers on the role and implications of applying AI in external auditing to bring to light possible research gaps that can be explored by future researchers on the subject area. Highlighting the potential externalities of using AI has both theoretical and practical implications.

The purpose of the study was to investigate the roles of entrepreneurship and small and medium-sized businesses in fostering local economic development. Based on this assumption, this conceptual study attempts to investigate the function of small and medium-sized firms in LED. According to studies, the entrepreneurial spirit of the SME owner is a significant determinant of a SME's ability to surmount survival challenges and achieve sustainable growth. The article also attempts to locate and establish the purpose of the study by identifying the barriers that small and medium-sized businesses encounter in their efforts to contribute to economic growth and offering potential solutions to these barriers. Due to inadequate infrastructure development and a lack of the fundamental capabilities to control and influence local economic growth, the study concludes that exceptional measures are necessary to overcome obstacles such as finance and service. The purpose of this study is to answer the research question of whether the emphasis should be placed on creating competent entrepreneurs, particularly among previously disadvantaged individuals, if the government's goal to leverage the SMME sector is to have any significant success. It was noted that the LED is essential but has not been utilized frequently. Using a qualitative thematic analysis approach, the study accessed data on both private and public spaces primarily through secondary sources. The qualitative investigation accessed the foundational literature via a sophisticated search. According to the study, small and medium-sized enterprises play a crucial role in the promotion of LED. The study concluded, among other things, that the local level of governance in South African municipalities is incapable of providing basic services and the necessary infrastructure.

In today’s technology and digital era, the main problem that can impact the life sector is the aspect of Human Resources with the expertise and competence of an employee. Organizational goals will be achieved, however, with advances in information technology, activities carried out by humans can be completed efficiently and effectively to obtain optimal results. This study aims to determine employees' service performance by linking several variables including digital competence, work-life balance, work stress, and emotional intelligence. This study used the PLS (Partial Least Square) analysis tool and the number of samples was 190 respondents. The study results show that digital competence has no effect on service performance but positively impacts work-life balance and stress. Moreover, emotional intelligence does not moderate the relationship between digital competence and work life balance on service performance but moderates the relationship between work stress and service performance. This research was conducted to determine the performance of employee services and the employees of PT. X were the object of analysis.

This study aimed to explore how soft skills development is done in higher education institutions (HEIs) by considering the roles of HEIs and students. The study used a mixed research approach comprising qualitative and quantitative methods. Qualitative data was collected from 16 students using semi-structured interviews. In comparison, quantitative data was collected using a standard questionnaire from 342 students pursuing management and administrative undergraduate programmes in one of the universities in Tanzania. Through questionnaires, participants were asked to rank soft skills according to their relevance to their careers. The top five most relevant soft skills identified were communication, leadership, decision-making, teamwork/orientation and problem-solving. In addition, participants self-evaluated their levels of soft skills. Findings demonstrate that students perceived to have more customer orientation, communication, decision-making, problem-solving, and work-ethic skills. Through qualitative interviews, participants narrated the role of HEIs in developing soft skills and their personal initiatives to acquire the skills. It was found that joining clubs and associations, taking leadership roles, reading self-development books, watching videos and attending soft skills training are initiatives that students use for soft skills acquisition.

The study aims to examine the effect of an innovative work environment on the innovative work behaviour of employees. To broaden the concept of the study, related literature was reviewed. The study used a descriptive assessment and correlational research design and the population of the study was all employees from the two colleges (DWCL and DWCV). The data was gathered through research questionnaires and used inferential statistics to analyze the data. The study found that the innovative work environment and innovative work behaviour are high but not very high. The ANOVA result suggests that there is a significant correlation between an innovative work environment and the innovative work behaviour of employees. It recommends that nurturing innovative work behaviour is to nurture an innovative workplace. The study recognizes its limitation and recommends further investigation concerning different dimensions of innovative work environments and their effect on work performance.

The attitude that employees have towards their job is well believed to have an influence on their performance. This study investigated the influence of job satisfaction on employees’ performance. Herzberg’s two-factor hygiene and motivation theory was used to explain employees' motivation for best performance. A cross-sectional survey design in the form of a structured questionnaire was used to randomly sample one hundred (100) employees of the University of Zululand, South Africa. Descriptive and correlation analysis were used to analyze the collected data. The findings indicate that job satisfaction does not influence employees’ performance. The study concludes that UNIZULU employees enjoy their roles despite the unsatisfactory benefits attached. In spite of the unsatisfactory level of benefits, they perform their duties effortlessly. This research contributes to research-based knowledge that will assist universities’ management in identifying the factors that will enhance employees’ performance.

Today is the era of digitalization. Nowadays, people prefer to attach their lives to social media presence on Facebook, Instagram, Twitter, YouTube, and LinkedIn. Hence, manufacturers and producers use social media tremendously in this digital era to reach customers with their products and services. Thus, social media marketing has become famous for businesses to promote their products or services, engage with their customers, and build brand awareness. The present study focuses on reviewing the mediating role played by several social media platforms to gain the interest of consumers. This paper also aims to analyze the necessity of social media marketing compared to other marketing communication and promotion forms. This paper helps the reader decide whether to depend on social media only for marketing purposes or whether there can be a choice of another means. Without analyzing the pros and cons, relying heavily on social media platforms for marketing is not always a good idea. The author employed a qualitative and descriptive method for constructing the paper. This paper will review the literature regarding social media marketing compared to other means, try to recommend, and shed light on selecting the right marketing platform by different marketers. The study's main findings demonstrate that measures should be taken to enhance responsible use and limit some of its harmful effects. Furthermore, in providing insights into whether social media marketing is a necessity or a choice, the author suggests that productive utilization should be the main priority for all, whether social media or other platforms.

Whether investors take into account a company's environmental, social, and governance (ESG) issues when making investment decisions (ID), how they interpret corporate reputation (CR) as a result of ESG issues, and whether CR mediates the relationship between ESG issues and ID are the goals of this study. The theory of planned behavior (TPB) and the signaling theory are the bases of the framework. The study was based on a questionnaire survey that received 599 responses from active retail investors in two Bangladeshi cities, Dhaka and Chattagram. The PLS path modeling method was used to analyze the data and test the hypothesis. The empirical findings reveal that corporate ESG issues considerably impact ID and that CR mediates this relationship. This study contributes to behavioral finance by offering empirical proof of the relationship between company ESG issues and investment decisions. By examining the indirect effects of ESG issues on ID via CR, this study contributes to the body of knowledge. It is therefore advised that strategic managers be required to use ESG practices as it builds reputation. At the same time, the government should create public policies, orders, and rules for upholding the ESG issues that contribute to the sustainable development of the capital market and the economy.

This study aims to explain the effect of product knowledge, brand image, e-WOM on purchase intentions for edtech products in Indonesia. Data were obtained using a closed questionnaire involving 230 respondents, from Indonesians who know about edtech startup products and are between 18 and 35 years old. The sampling technique used was convenience sampling. The analysis technique used is Structural Equation Modeling (SEM) and uses the help of the AMOS version 24 program. The results show that 1) product knowledge has a positive but not significant effect on purchase intention, 2) product knowledge and brand image have a positive and significant effect on e-commerce WOM, 3) brand image and e-WOM have a positive and significant effect on purchase intention. It was also found that e-WOM functions as a mediator variable from the effect of product knowledge and brand image on purchase intention. The effect of the e-WOM mediator is stronger than the direct effect of brand image on purchase intention.