This research attempts to investigate the effect of audit quality on firm value in the high corporate governance context. In addition, this study seeks to examine the role of institutional shareholders as a moderating variable on the relationship between audit quality and firm value. Dataset includes the 95 (out of 575) Thai listed companies which fully and completely implement the Corporate Governance Code (CG Code) voluntary disclosure recommended by OECD (Organisation for Economic Co-operation and Development) in 2021. Multiple linear regression and Hayes’s regression-based analysis are done using market capitalization as the dependent variable. The research results illustrate that audit quality relates to firm value in a negative way, while profitability and institutional shareholders relate to firm value in a positive manner. Moreover, the interaction effect between audit quality and institutional shareholders wields a significant negative impact on the association between audit quality and firm value, which indicates that the negative effect of audit quality on firm value is stronger when more firm shares are owned by institutional shareholders. The results of this study would potentially be very useful to managers, financial advisors, and policymakers to observe the nature and vagaries of audit quality in high corporate governance environment, especially when institutional shareholders hold a significant proportion of firm shares. The study offers practical suggestions and recommendations for audit quality and institutional shareholders, which are essential for overall operating efficiency and firm value. The outcomes can help improve corporate governance practices, which in turn enhance the share price and profits.

This research aims to determine the factors driving the success of four large cities in Indonesia in implementing Transit-Oriented Development (TOD) infrastructure policies beyond the eight TOD 3.0 Principles. Only a few studies like this have been conducted. The research uses qualitative methods and is supported by in-depth interviews with stakeholders, community leaders, community groups, and service users. The research findings reveal six themes: policy dialogue, organizational structure and coordination, changes in community habits, resources, dissemination and communication, and transportation and connectivity services. The characteristics of the community in the study area that prioritize deliberation are important determinants in policy dialogue and are involved in determining policy formulation. The city government has established a comprehensive organizational and coordination structure for the village and sub-district levels. The Government controls infrastructure development activities, establishes a chain of command and coordination, and encourages people to change their private car usage habits. The city government combines all this with the principle of deliberation and conveys important information to the public. The research highlights the differences in TOD implementation in Indonesia compared to other countries. Specifically, the existence of policy dialogue and the direct involvement of community members influence the level of program policy formulation and are crucial in controlling urban infrastructure development.

Recently, there has been a lot of buzz on social media, particularly in the form of vlogs, about newly launched semi-high speed trains in India popularly known as Vande Bharat Express. However, no information is available about the extent to which people trust the vlogs promoting the trains and the trains themselves. Therefore, this research aims to investigate the impact of watching vlogs about semi-high speed trains on the trust and attitude towards them, and how they perceive the risks associated. This study is guided by the trust transfer theory to investigate how trust transference can lead to a traveler’s intent to use semi-high speed trains. This study involved 338 participants. The relationship between variables was examined using SmartPLS 4 software. The findings indicate that trust in semi-high speed trains can be established through vlogs leading to intention to use. On the theoretical side, it provides insight into how trust, attitude, and perceived risk can affect the adoption of new technology, while on the practical side, it helps to understand how vlog coverage can be used as a tool to increase trust and ultimately drive adoption. Vlog coverage, trust in vlog content, trust in semi-high speed trains and behavioural intention altogether are not well understood in current literature despite the important implication for managers, academicians and consumers alike. This study contributes to the field of transportation and railways, social media and communication, and hospitality and tourism research. The study helps policy makers to understand users’ characteristics regarding the latest social media tools and adopt them accordingly to provide a better governance policy.

The continuous escalation of social risks has exacerbated the challenges faced by aging urban communities. In this context, resilience building emerges as a critical approach, offering new perspectives and innovative solutions to address these issues. This paper applies the theories of risk society and resilience governance to establish an analytical framework for resilience governance, specifically examining the current status of resilience construction within the Jin Guang Men community in Xi’an. The findings indicate that resilience building within these aging urban communities is hindered by issues such as weak grassroots governance, deficient repair mechanisms, inadequate infrastructure, and a slow pace of information technology adoption. To effectively manage social risks, it is imperative to strengthen party leadership in governance, enhance community self-repair capacities, upgrade infrastructure, and accelerate the application of information technology. These measures are essential for bolstering the risk management capabilities of aging urban communities.

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)>.