With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

Leadership and the academic freedom of the Universities in a digitally changing world are the generators of innovation in society. This study is a qualitative and quantitative empirical research of the Leadership at the public and private Higher Education Institutions (HEIs) in Kosovo, that examines their communication, authoritarian or liberal communication, and dominant perceptions and attitudes towards social, political, and financial strategies in HEI as a basis of social and economic wellbeing. The theory of research, as elaborated by Tight (2022), emphasizes the evolving nature of academic inquiry and the significance of context in shaping research practices. Waite (2013) highlights the pivotal role of communication strategies in determining the effectiveness of both democratic and authoritarian leadership styles. Effective communication in democratic leadership fosters transparency and collaboration, while in authoritarian leadership, it can be used to consolidate control and manage dissent The research was conducted at public and private HEI, through personal interviews and a structured questionnaire, which was carried out by the staff of higher management of HEI, academic staff, administrative staff, and students of the public and private Universities. The results demonstrated that academic and financial autonomy has a high impact on academic ethics and academic integrity and has a high impact on the increase of the economy and well-being in society, compared with the lack of academic and financial autonomy and interference of politics in the management of HEI which has an impact on lower quality and integrity of HEI in society. Leaders of Universities need to think about new leadership models more socially responsible and more ecologically sensible consumption oriented, from Society, to society for society.

The evolution of the internet has led to the emergence of social media (SM) platforms, offering dynamic environments for user interaction and content creation. Social media, characterized by user-generated content, has become integral to electronic communication, fostering higher engagement and interaction. This study aims to explore the utilization of SM marketing, particularly in Higher Education Institutions (HEIs), focusing on Széchenyi István University’s academic social network sites (SNS) as a case study to enhance student engagement and satisfaction. The primary objective of this study is to review recent academic literature on SM marketing, especially for HEI marketing, and investigate the potential of the University’s SNS platforms as a case study in increasing student engagement. First a systematic literature review was conducted using Scopus and Science Direct databases to analyze recent research in academic SM. Then the article examined the University’s website and SNS platforms using the Facepager program to collect and analyze posts’ content. The findings from the literature review and observation indicate the growing importance of SM in higher education marketing. The university’s use of various SM strategies, such as visual storytelling, multimedia content, blogs, and user-generated content, contributes to increased student engagement of the university’s values.

The aim of the research is to prove that nowadays the role of higher education, its impact on “territorial capital” and the factors of their competitiveness measurement have changed. Competitiveness should no longer be measured only in terms of rankings between higher education institutions, but also in terms of their role in territorial capital. Examining the extension of a competitiveness measurement model developed for small and medium-sized enterprises to the field of higher education can be exciting because the competitive situation between higher education institutions is strengthening, and its aspects are not limited to winning tender funds and the competition for students. The subject of this study is the Central European higher education in general and the Hungarian higher education specifically. Higher education as it appears in regional strategic documents, and the regional, third mission role of higher education institutions appearing in their strategic documents. In terms of methodology: the first part of the paper is based on document and content analysis. In the second part of the paper, institutional characteristics that may influence competitiveness are identified in the case of a Hungarian higher education institution with SME characteristics. The research concludes that the impact on territorial capital, together with the traditional characteristics of higher education and its third missionary role, may constitute the competitiveness of a given institution. If the impact of higher education institutions on location could be measured uniformly, competition between institutions would be more transparent and the role of the region would be strengthened.

Institutions of higher learning are crucial to sustainability. They play a crucial role in preparing the next generation of leaders who will successfully execute the Sustainable Development Goals of the United Nation. This research therefore intends to present a preliminary conceptual approach in examining how industrial revolution 4.0 (I.R. 4.0) technologies, and lean practices affect sustainability in South Africa’s Higher Education Institutions (HEIs). The study shall employ survey questionnaire to collect data from the employees of the institutions. This preliminary study reveals that hybrid IR 4.0 technologies and lean practices as enablers of sustainability has not gained enough attention in the HEIs. Existing literature show the important role plays by performance variance of lean practices to improve sustainable performance when deployed from industry to education sector. The report validates the HEI’s future course, which has been incorporating new technology into its services processes recently. Using the created items, researchers may utilize empirical analysis to look into the combined effects of lean practices and IR 4.0 technologies on sustainability in HEIs. The following conclusions may be drawn: HEIs are essential for the application of sustainability principles; curriculum focused on sustainability and culture change are critical for attitude development; and the political climate and stakeholder interests impact the implementation of sustainability.