The business world is currently undergoing a significant shift towards sustainability and intelligent automation, which presents both promising prospects and formidable hurdles for business owners. The increasing demand for sustainable goods and services, driven by pressing social and environmental issues, opens doors for entrepreneurs to establish companies that address these concerns. Moreover, automation and technological advancements have revolutionized the operational landscape of firms, providing entrepreneurs with novel opportunities to enhance efficiency and foster creativity. However, thriving in this dynamic environment necessitates a fresh skill set and innovative approaches. Entrepreneurs must actively acquire the requisite technological expertise to leverage the potential of intelligent automation while navigating the intricate legislative and social frameworks surrounding sustainability. Furthermore, they must demonstrate agility and adaptability, adept at pivoting strategies and offerings to align with the evolving business panorama. This study’s exploration of the intersection of automation and entrepreneurship resonates deeply with the principles of sustainability. By dissecting the challenges and strategies entrepreneurs use to embrace automation, the research contributes valuable insights to the ongoing discourse on feasible business practices within the context of burgeoning sustainability. The findings will assist policymakers by providing useful information to cultivate an environment conducive to sustainable, technology-based entrepreneurship.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

The state delivery of affordable and sustainable housing continues to be a complicated challenge in Africa, and there is a need to encourage private sector participation. As a result, this study examines the risks associated with private sector participation in affordable housing and supporting infrastructure investment and the strategies towards mitigating the risks from an Afrocentric perspective. The evidence from a systematic literature review was coupled with the opinion of an international expert panel to address the paper’s aim and provide recommendations for developing improved housing and supporting infrastructure in Sub-Saharan Africa. The review outcomes and the qualitative data from the panel discussion were analysed using thematic analysis. The results revealed that market dynamics, land supply and acquisition constraints, cost of construction materials, unsupportive policies, and technical and financial factors constitute risks to affordable housing in the region. Mitigation strategies include leveraging joint efforts, strengths, and resource bases, increasing access to land and finance for private sector participation, developing a supportive government framework to promote an enabling environment for easy access to land acquisition and development finance, local production of building materials, research and technology adoption. In line with the United Nations (UN) Agenda 2030 targets and principles, reforms are required across the housing value chain, involving the private sector and community. Application of the study’s recommendations could minimise the risks of affordable housing delivery and enhance private sector participation.

This article aims to elucidate governance primarily from the perspective of collaboration and leadership in managing disasters. This article studies the case of Indonesia, a country with frequent and complex nature of disasters, located on the Pacific Ring of Fire to analyze its disaster management system and draw out implications from its experience. The method used is a qualitative comprehensive and systematic review from national and international earthquake occurrences. The finding is that Indonesia is simultaneously carrying out disaster management which is not contradictory but complementary. The importance of collaboration is imposed and recommendations are offered on rectifying collaborative activities’ value. Modern leadership strategies suggest that acquire their power from effective strategies and transformational power rather than standard operating procedures. This paper provides lessons on how to organize earthquake management through aspects of collaboration and leadership effectively. The author suggests optimizing the potential of the community by providing special assistance to increase disaster management efforts.