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In the face of fast technological improvements, higher education institutions must strike a balance between leveraging existing strengths and pursuing new opportunities to succeed. This study examines how organisational ambidexterity affects digital efficacy in Zimbabwean state universities, with a focus on the moderating influence that digital skills play. A cross-sectional research design was employed to collect data from 110 academic and administrative staff at three Zimbabwean state universities through digital platforms. The findings show a positive relationship between organisational ambidexterity and digital efficacy, with digital skills significantly moderating the relationship. Universities with ambidextrous staff have higher levels of academic excellence, research productivity, and stakeholder satisfaction. Due to limited time and funds, the study only focused on three state universities, but it would be interesting to explore private universities in the future. This research provides valuable insights for Zimbabwean state universities to enhance their digital capabilities. By fostering a balance between exploitation and exploration of digital innovations and investing in digital skills development, universities can improve their digital competence and competitiveness. The study contributes to enhancing digital efficacy within the higher education sector, informing strategic decisions, and providing valuable insights for university leaders, policymakers, and scholars grappling with the challenges of digital transformation. This research contributes to the existing literature on digital transformation in higher education, particularly within resource-constrained environments. The study provides novel empirical evidence based on data collected from university staff interacting through digital platforms.

The adoption of digital technologies in external auditing has become increasingly common and significant in the digital era, revolutionizing audit practices and offering several opportunities. This study explores whether the application of digital technologies in external auditing presents a double-edged sword, with the ability to transform and disrupt the audit profession. Through a comprehensive examination of the likely opportunities and challenges of the digital transformation of the external audit function, this study sought to provide an insightful discussion of the dual nature of the implications of digital technologies. The aim of this study is to not only provide a balanced assessment of the application of digital technologies in external auditing but also to recommend possible ways for auditors, auditee companies, and other stakeholders to reap maximum benefits from the use of digital technologies, including how these various stakeholders can navigate the associated challenges effectively. Opportunities stemming from the application of digital technologies include the enhancement of audit quality, improved accuracy in audit procedures, increased efficiency and effectiveness, heightened comprehensiveness and extensiveness in risk assessment, and an increased degree of confidence in the audited financial statements by stakeholders (reduction in the audit expectation gap). On the downside, challenges and risks concern the lack of or the need for new skills and competencies for auditors, technological complexities linked to digital technologies, cybersecurity risks, overdependence on technology affecting audit quality, audit evidence, professional skepticism, and the widening of the audit expectation gap. To maximize the possible benefits and minimize risks, this study recommends continuous professional development, capacity building through education, training and collaboration, better technology and data governance initiatives, and continuous assessment of risks.