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.

The COVID-19 outbreak on international cruise ships during the early stages of the pandemic has exposed deficiencies in the governance of public health emergencies within the framework of existing international law. These deficiencies encompass various aspects, including the shortcomings of the system of flag state jurisdiction, the vague definition and reasonableness of governments’ “additional health measures” as stipulated in the International Health Regulations (IHR) of 2005, the role of World Health Organization (WHO) in the protection of the fundamental rights of passengers and crew members during epidemic outbreaks on cruise ships, the application of the free pratique rule under the international health law, and other challenges that have not been adequately addressed in current international law. In the post-COVID era, it is essential to revisit these core issues of international law and reassess the allocation of responsibilities among all evolving actors to foster effective multilateral cooperation in epidemic control. This paper adopts the “Diamond Princess” incident as a case study, examining how such public health emergencies pose challenges to international laws, particularly when they occur within the context of a cruise ship. The paper argues that cooperation on global health emergencies will continue to be a challenge until responsibility is more clearly allocated among stakeholders. Additionally, the paper formulates three principles for enhancing governmental cooperation, namely the fairness principle, the nationality principle, and the principle of common but differentiated responsibilities. It is advisable to carefully consider these key principles when reevaluating the international laws on public health emergencies in the post-COVID era.

The article provides evidence on the effect of local public governance on the impact of public investment on local and regional economic growth, using spatial and regional logic. The research uses the spatial Durbin model and produces a panel data set that was conducted on 63 provinces of Vietnam from 2006 to 2022. Based on the interaction between public governance and public investment, the main findings indicate that their interaction plays an important role in adjusting the effects of public investment and public governance on economic growth not only in the locality but also spillover to neighboring localities in both the short and long terms. It suggests that local public governance not only hampers the impact of local public investment on local economic growth but also has spillover effects on the growth of neighboring provinces or regions in Vietnam. Additionally, the results of detailed analysis of PCI component indicators show that many aspects of local public governance are hindering local economic growth but contributing to promoting neighboring localities economic growth. Or, it has no effect the locality but promote or hinder the regional economic growth. The findings in this study implies that authorities of localities need to be cautious when using resources to improve the various aspects of public governance when designing strategies to enhance the quality of local public governance. It also suggests that this spillover effect is a crucial factor in advocating for more redistributive fiscal policies and regional governance policies aimed at reducing economic disparities caused by territorial boundaries. Therefore, authorities should prioritize regional cooperation strategies in their decisions regarding public governance and public capital allocation.

 This research aims to empirically examine the role of learning organization practices in enhancing sustainable organizational performance, utilizing knowledge management and innovation capability as mediating variables. The study was conducted in public IT companies across China, which is a vital sector for driving innovation and economic growth. A mixed-methods approach was employed, with quantitative methods accounting for 70% and qualitative methods for 30% of the research. Purposive sampling was utilized to distribute questionnaires to 546 employees from 10 public IT companies. Statistical analysis was conducted using Structural Equation Modeling (SEM). The findings indicate that learning organization practices significantly influence knowledge management practices (β = 0.785, p < 0.001) and innovation capability (β = 0.405, p < 0.001). Furthermore, knowledge management practices positively contribute to sustainable organizational performance (β = 0.541, p < 0.001), while innovation capability also has a positive effect (β = 0.143, p < 0.001). Moreover, knowledge management practices partially mediate the relationship between learning organization practices and sustainable performance, with a total effect of 0.788 (p < 0.001). The mediating role of innovation capability is also significant, with a total effect of 0.422 (p = 0.045). The study further includes qualitative in-depth interviews with 20 managers from 10 IT companies across five regions in China: East, South, West, North, and Central. Senior managers were selected through a stratified sampling method to ensure comprehensive representation by including both the largest and smallest companies in each region. These findings underscore the critical role of learning organizations in promoting sustainability through effective knowledge management and innovation capabilities within the IT sector.

The National Fitness Program Plan (2021–2025) (hereinafter referred to as the Plan) proposes to perfect the public service system for sports and fitness by 2025, make national sports and fitness more convenient, and advocate providing intelligent services for national fitness campaign. With the development of the Internet era, modern information technologies such as big data, the Internet of Things, and artificial intelligence have been introduced into sports affairs, providing technical support for the optimization of the public service system for sports and fitness. Therefore, in the context of a national fitness campaign, intelligent sports service is an important link for promoting national fitness in various regions. Relevant workers should attach importance to promoting “physical fitness” with “intelligence” in the process of advancing national fitness program, and actively creating intelligent public services for national fitness. Focusing on the integration of modern information technology and sports affairs, with the implementation of the Plan as the research background, the construction of intelligent sports parks as the starting point, this article outlines the construction plan of intelligent sports parks based on the connotation summary of national fitness program and intelligent sports. At the same time, it analyzes the issues that intelligent sports parks need to pay attention to in providing public services for national fitness, and proposes countermeasures for the high-quality development of national fitness services in intelligent sports parks.

This qualitative research aimed to study the effectiveness of the local health constitution in controlling the spread of COVID-19. It reports the role of local communities, government agencies, and healthcare providers in implementing and enforcing local health constitutions and how their engagement can be improved to enhance surveillance. We also reported factors that influence compliance and strategies for improving compliance. We also evaluated the long-term sustainability of local health institutions beyond the pandemic. The population and sample group consisted of key members of the local health constitution teams at the provincial, sub-district, and village levels in the rural area of Ubon Ratchathani. Participants were purposively selected and volunteered to provide information. It included health science professionals, public health volunteers, community leaders, and local government officials, totaling 157 individuals. The study was conducted from December 2022 to September 2023. Our research shows that local health constitutions can better engage and educate communities to actively participate in pandemic surveillance and prevention. This approach is a learning experience for responding to emergencies, such as new infectious diseases that may arise in the future. This simplifies the work of officials, as everyone understands the guidelines for action. Relevant organizations contribute to disease prevention efforts, and there is sustainable improvement in work operations.