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.

While the International Civil Aviation Organization (ICAO) Council is sometimes criticized for the potential influence of political agendas on its decisions, while the International Court of Justice (ICJ) is criticized for its limited jurisdiction and dependence on the party's willingness to accept the ICJ's jurisdiction, a crucial concern is raised over the efficiency of the current Dispute Resolution Mechanisms (DRM) for aviation industry related disputes. Unravelling the compelling inquiry that hangs in the air: Just how efficient is the current aviation arbitration legal system? Is the efficiency of this system available to ad hoc arbitration¹ or arbitral tribunals²? The authors aim to analyze the existing legal guidance to navigate the complex arbitration system. This article sheds light on precedent cases by the ICAO Council and the ICJ studying challenges, such as the lack of efficiency of the ICAO Council and the criticism of the Council's ineffectiveness for being hampered by the political interests of Member States. As well as the ICJ as it may be a more powerful authority in resolving such disputes, it also faces multiple challenges including the lack of enforcement, jurisdiction issues, and political influence, which in return makes it unlikely for dispute parties to seek the ICAO or the ICJ for resolution of their disputes, instead parties have now mostly adopted arbitration clauses as their primary dispute resolution method under Air Services Agreements (ASAs) and other aviation related agreements. While ad hoc arbitration has shown effectiveness and success, its secrecy and confidentiality might result in inconsistency and the inability to develop a case law system. The authors note the urgent need for an arbitration institution³ under the United Nations (UN) umbrella specialized in air law and aviation technology disputes, with the power to issue an enforceable, legally binding ruling. The article also examines the realm of arbitration in the aerospace industry, analyzing legal resources, current aviation arbitration systems, centres, and platforms, and further analyzing case studies to assess the results of the efficiency of each Dispute Resolution Mechanism.

This paper focuses on studying the impact of institutional distance between home and host countries on the entry mode choice of multinational enterprises (MNEs). Based on theories of transaction costs and institutional theory, we predict the trend of choosing investment forms of wholly-owned enterprises (WOEs) and joint venture enterprises (JVEs) in the agricultural sector of Vietnam in the context of free trade agreement implementation. The data of 364 MNEs from 22 different nations that directly invested in the agricultural sector of Vietnam in the period 1996–2019 were extracted from Worldwide Governance Indicators (WGI), which is provided by World Bank. An empirical investigation has employed logistic regression. The results show a positive relationship between institutional distance with regard to rule of law and regulatory quality and WOE choice. Furthermore, the entry mode choices of MNEs in Vietnam’s agricultural sector are also noticeably influenced by the implementation of freedom trade agreements (FTAs).

Since the external environment on a global level is very unstable, recovering from various unexpected shocks becomes a challenging question for all countries. Thus, for each country it is necessary to understand its weaknesses and threats. Further, the preparation for any level of uncertainty in various fields must be imperative. Even for the most unpredictable shocks such as pandemic, cyberthreat, or even war. The aim of the article is to evaluate the state resilience of the Baltic States by creating the national resilience index. A state’s resilience is based on four pillars: economic, social, good governance, and defence. The methodology is based the SAW method, data has been collected from NATO and Eurostat databases. As the result of the study, resilience index has been estimated for each year from 2015 to 2022. Results revealed vulnerability and problematic areas of each country.

This study uses the UTAUT2 (Unified theory of acceptance and use of technology) model as well as adding other factors such as Platform Usability, User Autonomy to determine the behavioral intention and behavior of online shoppers using e-commerce applications (ECAs) in Vietnam. Using the analysis results from structural equation modeling, it was shown that Social Influence, Use Proficiency, Hedonic Motivation, User Skill, Effort Expectancy positively affect Behavioral Intention. At the same time, Behavioral Intention is negatively affected by Performance Expectancy. Behavioral Intention and Facilitating Conditions are two factors that positively affect Use Behavior. Besides, User Autonomy negatively affects Use Behavior. The research results are an important basis for ECAs providers, managers and stakeholders to apply in assessing the behavioral intentions and behaviors of online shopping customers using ECAs in Vietnam to promote the use of ECAs in online shopping.

 Distance education (DE) has recently become a noteworthy study topic in the public education system. From the Web of Science database, 5719 articles discussing DE and published in the period of 2011–2023 were acquired. By analyzing the overall characteristics, co-citation, and keyword co-occurrence of the selected articles, which utilized Cite Space software, the history of DE could be systematically grasped, thereby reasonably predict the emphases of future development. We found that the number of papers relevant to DE had been rapidly growing since 2018. USA, China, and Turkey are the top three countries where most authors or teams were located. The map of keyword cooccurrence showed that the previous DE research mainly focused on telelearning, adult learning, and distributed learning environment. The recent burst words emerging are used to determine that distance education will continue to be studied in the field with high explosive keywords such as visual tracking, technology acceptance model, and user interface. This will provide suggestions and directions for the development of distance education.