This study examines how Artificial Intelligence (AI) enhances Sharia compliance within Islamic Financial Institutions (IFIs) by improving operational efficiency, ensuring transparency, and addressing ethical and technical challenges. A quantitative survey across five Saudi regions resulted in 450 validated responses, analyzed using descriptive statistics, ANOVA, and regression models. The findings reveal that while AI significantly enhances transparency and compliance processes, its impact on operational efficiency is limited. Key barriers include high implementation costs, insufficient structured Sharia datasets, and integration complexities. Regional and professional differences further underscore the need for tailored adoption strategies. It introduces a novel framework integrating ethical governance, Sharia compliance, and operational scalability, addressing critical gaps in the literature. It offers actionable recommendations for AI adoption in Islamic finance and contributes to the global discourse on ethical AI practices. However, the Saudi-specific focus highlights regional dynamics that may limit broader applicability. Future research could extend these findings through cross-regional comparisons to validate and refine the proposed framework. By fostering transparency and ethical governance, AI integration aligns Islamic finance with socio-economic goals, enhancing stakeholder trust and financial inclusivity. The study emphasizes the need for targeted AI training, the development of structured Sharia datasets, and scalable solutions to overcome adoption challenges.

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.

This research was conducted using a survey research method to investigate the influence of Artificial Intelligence (AI) on Nigerian students’ academic performances in tertiary institutions. Nigerian tertiary institutions have an estimated population of about 2.5 million students across the universities, polytechnics, monotechnics, and colleges of education. A sample size of 509 was used. The researchers adopted an online questionnaire (Google Form) to administer questions to respondents across Nigeria to elicit responses from the respondents bordering on their awareness and the use of AI and its attendant impacts on their academic performance. Five research objectives were raised for the proper investigation of this study. From the findings of the study, the researchers found that the majority of Nigerian students use AI and that AI has positive impacts on the educational performance of Nigerian students. It was also found that Nigerian students have training on the use of AI for educational purposes and that they are more familiar with Snapchat AI and ChatGPT. Conclusively, AI is useful to students in the sense that it enhances their knowledge of their courses, improves their learning and speaking skills, and helps them to have a quick understanding of their course by way of simplifying technical aspects of their courses. The researchers therefore recommend as follows: Nigerian tertiary institutions should formally train students as well as teachers on the use of AI for academic purposes so that they can understand the ethical implications of the use of AI. Using AI for writing could be interpreted to mean examination malpractice, and this should not be condoned in the educational sector; however, at the moment, a small number of students used AI for examinations. Albeit, the appropriate use of AI should be fully integrated into Nigerian tertiary institutions’ curricula.

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 aim of our study is to provide information on how and to what extent professionals of art institutions in Hungary and Slovakia (contemporary galleries and museums) use artificial intelligence in their work processes. Our research focuses on the extent to which these institutions use artificial intelligence in the development of the institution’s operational strategy, or how they can embed the assumed usefulness of artificial intelligence in the operation of the institution, be it the creation of an exhibition, the textual processing of the professional life of an artist, or a about a tool that shapes the gallery’s marketing strategy. We conducted ten in-depth interviews in the two countries, the interviewees were selected using the snowball method. The interview took place among professionals and professionally credible artists who are actively active in contemporary fine art life. The results revealed that the use of artificial intelligence as a tool in the creative work processes is not a requirement in the field of culture, neither in Hungary nor in Slovakia. All the interviewees already had professional experience with AI, 90% of those interviewed would like to deepen their knowledge of the creative use methods of AI, e.g., by creating working groups in the workplace on an experimental basis. Based on our conclusions, we can say that artificial intelligence currently has no conscious strategic use in contemporary art institutions. It can be said that creative professionals are aware of the possibilities of using artificial intelligence in their own field of image, video, and text creation, but there is uncertainty on the part of creators and curators when it comes to copyright. The in-depth interviews provided source material for the compilation of a standardized set of questions for a larger survey of 300-500 people, proportional to the sample, so our presented results are partial results of a larger research.

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.