The food supply chain in South Africa faces significant challenges related to transparency, traceability, and consumer trust. As concerns about food safety, quality, and sustainability grow, there is an increasing need for innovative solutions to address these issues. Blockchain technology has emerged as a promising tool to enhance transparency and accountability across various industries, including the food sector. This study sought to explore the potential of blockchain technology in revolutionizing through promoting transparency that enable the achievement of sustainable food supply chain infrastructure in South Africa. The study found that blockchain technology used in food supply chain creates an immutable and decentralized ledger of transactions that has the capacity to provide real-time, end-to-end visibility of food products from farm to table. This increased transparency can help mitigate risks associated with food fraud, contamination, and inefficiencies in the supply chain. The study found that blockchain technology can be leveraged to enhance supply chain efficiency and trust among stakeholders. This technology used and/or applied in South Africa can reshape the agricultural sector by improving production and distribution processes. Its integration in the food supply chain infrastructure can equally improve data management and increase transparency between farmers and food suppliers.There is need for policy-makers and scholars in the fields of service delivery and food security to conduct more research in blockchain technology and its roles in creating a more transparent, efficient, and trustworthy food supply chain infractructure that address food supply problems in South Africa. The paper adopted a qualitative methodology to collect data, and document and content analysis techniques were used to interpret collected data. 

The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

To address the escalating online romance scams within telecom fraud, we developed an Adaptive Random Forest Light Gradient Boosting (ARFLGB)-XGBoost early warning system. Our method involves compiling detailed Online Romance Scams (ORS) incident data into a 24-variable dataset, categorized to analyze feature importance with Random Forest and LightGBM models. An innovative adaptive algorithm, the Adaptive Random Forest Light Gradient Boosting, optimizes these features for integration with XGBoost, enhancing early Online romance scams threat detection. Our model showed significant performance improvements over traditional models, with accuracy gains of 3.9%, a 12.5% increase in precision, recall improvement by 5%, an F1 score increase by 5.6%, and a 5.2% increase in Area Under the Curve (AUC). This research highlights the essential role of advanced fraud detection in preserving communication network integrity, contributing to a stable economy and public safety, with implications for policymakers and industry in advancing secure communication infrastructure.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.