With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

In the realm of contemporary business, Business Intelligence (BI) offers significant potential for informed decision-making, particularly among executives. However, despite its global popularity, BI adoption in Malaysia’s service sector remains relatively low, even in the face of extensive data generation. This study explores the factors influencing BI adoption in this sector, employing the Technology Acceptance Model (TAM) as its conceptual framework. Drawing on relevant BI literature, the study identifies key TAM factors that impact BI adoption. Using SEM modelling, it analyses quantitative data collected from 45 individuals in managerial roles within Malaysia’s service sector, particularly in the Klang Valley. The findings highlight the crucial role of Perceived Usefulness in influencing the Behavioral Intention to adopt BI, serving as a mediating factor between Computer Self-efficacy and BI adoption. In contrast, Perceived Ease of Use does not have a direct impact on BI adoption and does not mediate the relationship between Computer Self-efficacy and Behavioral Intention. These insights demonstrate the complex nature of BI adoption, emphasizing the importance of Perceived Usefulness in shaping Behavioral Intentions. The outcomes of the study aim to guide executives in Malaysia’s service sector, outlining key considerations for successful BI adoption.

The purpose of the study was to examine the role of personalization in motivating senior citizens to use AI driven fitness apps. Vroom’s expectancy theory of motivation was applied to examine the motivation of senior citizens. The responses from participants were collected through structured interviews. The participants belonged to South Asian origin belonging to India, Bangladesh, Nepal and Bhutan. The authors adopted a content analysis approach where the gathered interview responses were coded in the context of elements of Vroom’s theory. The findings of the study indicated that a highly personalized approach in the context of motivation, expectancy, instrumentality and valence will motivate senior citizens to use AI based fitness apps. The study contributes to the personalization of AI fitness apps for senior citizens.

The rapid advancement of information and communication technology has greatly facilitated access to information across various sectors, including healthcare services. This digital transformation demands enhanced knowledge and skills among healthcare providers, particularly in comprehensive midwifery care. However, midwives in rural areas face numerous challenges such as limited resources, cultural factors, knowledge disparities, geographic conditions, and technological adoption. This research aims to evaluate the impact of AI utilization on midwives’ knowledge and behavior to optimize the implementation of healthcare services in accordance with Delima Midwife Service standards in rural settings. The analysis encompasses competencies, characteristics, information systems, learning processes, and health examinations conducted by midwives in adopting AI. The research methodology employs a cross-sectional approach involving 413 rural midwives selected proportionally. Results from Partial Least Squares Structural Equation Modeling indicate that all reflective evaluation variables meet the required criteria. Fornell-Larcker criterion demonstrates that the square root of AVE is greater than other variables. The primary findings reveal that information systems (0.029) and midwives’ competencies (0.033) significantly influence AI utilization. Furthermore, midwives’ competencies (0.002), characteristics (0.031), and AI utilization (0.011) also significantly impact midwives’ knowledge and behavior. Midwives’ characteristics also significantly affect their competencies (0.000), while midwives’ learning influences health examinations (0.000). Midwives’ knowledge and behavior affect the transformation of healthcare services in rural midwifery (0.022). The model fit results in a value of 0.097, empirically supporting the explanation of relationships among variables in the model and meeting the established linearity test.

Purpose—In the business sector, reliable and timely data are crucial for business management to formulate a company’s strategy and enhance supply chain efficiency. The main goal of this study is to examine how strong brand strength affects shareholder value with a new Supplier Relationship Management System (SRMS) and to find the specific system qualities that are linked to SRMS adoption. This leads to higher brand strength and stronger shareholder value. Design/Methodology/Approach—This study employed a cross-sectional design with an explanatory survey as a deductive technique to form hypotheses. The primary method of data collection used a drop-off questionnaire that was self-administered to the UAE-based healthcare suppliers. Of the 787 questionnaires sent to the healthcare suppliers, 602 were usable, yielding a response rate of 76.5%. To analyze the data gathered, the study used Partial Least Squares Structural Equation modelling (PLS-SEM) and artificial neural network (ANN) techniques. Findings—The study’s data proved that SRMS adoption and brand strength positively affected and improved healthcare suppliers’ shareholder value. Additionally, it demonstrates that user satisfaction is the most significant predictor of SRMS adoption, while the results show that the mediating role of brand strength is the most significant predictor of shareholder value. The results demonstrated that internally derived constructs were better explained by the ANN technique than by the PLS-SEM approach. Originality/Value—This study demonstrates its practical value by offering decision-makers in the healthcare supplier industry a reference on what to avoid and what elements to take into account when creating plans and implementing strategies and policies.