This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

In the new era, an important component of China’s social governance system construction is to strengthen and innovate social governance to improve the ability and level of social governance in China. To ensure the long-term stability of the country and the well-being of the vast majority of the people, it is necessary to be adept at strengthening social governance, continuously improve and improve the governance system that is suitable for the development of modern society with scientific thinking methods, and enhance the level and capacity of governance in China. Based on this, this paper discusses how to promote the innovation of social governance in the digital age, and proposes innovative ideas on the model of social organization governance under the guidance of <Economic Diversification Plan for Macao SAR (2024–2028)>.

This study investigates the changing nature of the psychological contract in the digital era, particularly how fluid work arrangements alter traditional employment dynamics. Utilizing a conceptual approach informed by a narrative review, this study examines the historical development of the psychological contract through foundational studies, while also integrating recent research that highlights the transformative influence of digital platforms in fluid work environments. The key contribution of this study is the innovative model it proposes, which captures the complexities of the psychological contract in modern digital and fluid work settings. This model provides a comprehensive theoretical framework to understand evolving employer-employee relationships and practical insights for organizations navigating these changes. It represents a significant advancement in both theory and practical application, connecting traditional employment principles with the dynamism of digital-era work.

This study will explore the direct and indirect impacts of collaborative governance innovation on organizational value creation in higher vocational education in China in the context of the digital era. This paper employs a mixed research methodology to construct and validate a model of the relationship between collaborative governance, digital competence, value chain restructuring, and value creation. This study first adopted an exploratory sequential design. In the qualitative interviews, 15 experts from education, business, and other related fields were used as respondents to explore accurate variable factors and determine the value of the research framework. The quantitative research used structural equation analysis to analyze 979 valid online questionnaires. Finally, the rationality of the research results was verified through case studies.  The findings are clear: collaborative governance significantly positively impacts value creation, indirectly affecting organizational value creation through value chain restructuring. Furthermore, digital capabilities significantly contribute to the value chain restructuring process. This paper provides a theoretical basis and practical guidance for higher vocational education organizations to improve their governance and innovation capabilities.

The purpose of this research is to investigate the relationship between transformational leadership variables and organizational citizenship behavior (OCB) variables, investigate the relationship between job satisfaction variables and organizational citizenship behavior (OCB), and investigate the relationship between organizational commitment variables and organizational citizenship behavior (OCB). This research method uses quantitative methods. In this study, the researchers used a simple random sampling technique with a sample size of 368 SMEs employee. The data collection method for this research is by distributing an online questionnaire designed using a Likert scale of 1 to 7. The data analysis technique uses Partial Least Square—Structural Equation Modeling (PLS-SEM) and data analysis tools use SmartPLS software version 3.0. The stages of data analysis are validity testing, reliability testing and hypothesis testing. The independent variables in this research are transformational leadership, job satisfaction and organizational commitment, while the dependent variable is organizational citizenship behavior (OCB). The results of this research are that transformational leadership has a positive influence on organizational citizenship behavior (OCB), Job Satisfaction has a positive influence on organizational citizenship behavior (OCB) and organizational commitment has a positive influence on organizational citizenship behavior (OCB). The theoretical implications of this research support the results of previous research that transformational leadership, job satisfaction, and organizational commitment make a positive contribution to increasing organizational citizenship behavior in SME employees. The practical implication of this research is that SME owners apply transformational leadership, create work breadth and create organizational commitment within the SME organization to support increasing employee organizational citizenship behavior so that it can encourage increased performance and competitiveness of SMEs.