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.

In the fast-paced modern society, enhancing employees’ professional qualities through training has become crucial for enterprise development. However, training satisfaction remains under-studied, particularly in specialized sectors such as the coal industry. Purpose: This study aims to investigate the impact of personal characteristics, organizational characteristics, and training design on training satisfaction, utilizing Baldwin and Ford’s transfer of training model as the theoretical framework. The study identifies how these factors influence training satisfaction and provides actionable insights for improving training effectiveness in China’s coal industry. Design/Methodology/Approach: A cross-sectional design that allowed the study to capture data at one point in time from a large sample of employees was employed to conduct an online survey involving 251 employees from the Huaibei Mining Group in Anhui Province, China. The survey was administered over three months, capturing a diverse sample with nearly equal gender distribution (51% male, 49% female) and a majority aged between 21 and 40. The participants represented various educational backgrounds, with 52.19% holding an undergraduate degree and most occupying entry-level positions (74.9%), providing a broad workforce representation. Findings: The research indicated that personal traits were the chief predictor of training satisfaction, showing a beta coefficient of 0.585 (95% CI: [0.423, 0.747]). Linear regression modeling indicates that training satisfaction is strongly related to organizational attributes (β = 0.276 with a confidence interval of 95% [0.109, 0.443]). In contrast, training design did not appear to be a strong predictor (β = 0.094, 95% CI: [−0.012, 0.200]). Employee training satisfaction was the principal outcome measure, measured with a 5-point Likert scale. The independent variables covered personal characteristics, organizational characteristics, and training design, all measured through validated items taken from former research. The consistency of the questionnaire from the inside was strong, as Cronbach’s alpha values stood between 0.891 and 0.936. We completed statistical testing using SPSS 27.0, complemented by multiple linear regression, to study the interactions between the variables. Practical implications: This research contributes to the literature by emphasizing the necessity for context-specific training approaches within the coal industry. It highlights the importance of considering personal and organizational characteristics when designing training programs to enhance employee satisfaction. The study suggests further exploration of the multifaceted factors influencing training satisfaction, reinforcing the relevance of Baldwin and Ford’s theoretical model in understanding training effectiveness. Ultimately, the findings provide valuable insights for organizations seeking to improve training outcomes and foster a more engaged workforce. Conclusion: The study concluded that personal and organizational characteristics significantly impact employee training satisfaction in the coal industry, with personal characteristics being the strongest predictor. The beta coefficient for personal characteristics was 0.585, indicating a strong positive relationship. Organizational characteristics also had a positive effect, with a beta coefficient of 0.276. However, training design did not show a significant impact on training satisfaction. These findings highlight the need for coal companies to focus on personal and organizational factors when designing training programs to enhance satisfaction and improve training outcomes.

The objective of this article is to present the analysis we conducted regarding interdisciplinarity in the training of legal professionals in the Law program at UNAD, focusing on emerging anthropocentric and biocentric perspectives that offer a different view in the training process from territorial and environmental approaches. The program, which has been in existence for three years and being the first virtual modality program authorized in Colombia, is a pioneer in its field. In consequence, we ask ourselves: What are the relevant aspects in the training of legal professionals in the face of the environmental challenges of the 21st century? For this purpose, we used a qualitative methodology with semi-structured interviews, surveys and literature review, highlighting the holistic and hermeneutic methods. We found five key aspects: a) interdisciplinary perspective in legal training; b) development of skills and competencies; c) paradigmatic changes from anthropocentrism to biocentrism from a pedagogical perspective in law; d) training of legal professionals with an environmental humanistic sense; and e) the territorial and environmental approach of the UNAD Law program. Furthermore, in the discussion, we analyzed the aspects identified above, based on complex thinking, professional skills and competences, environmental humanism and ethics in the exercise of the legal profession from a formative approach. We conclude by highlighting the importance of interdisciplinarity, critical thinking and the territorial approach as positive aspects with an opportunity for strengthening, particularly related with emerging paradigms and environmental humanism in law.

This study addresses the critical issue of employee turnover intention within Malaysia’s manufacturing sector, focusing on the semiconductor industry, a pivotal component of the inclusive economy growth. The research aims to unveil the determinants of employee turnover intentions through a comprehensive analysis encompassing compensation, career development, work-life balance, and leadership style. Utilizing Herzberg’s Two-Factor Theory as a theoretical framework, the study hypothesizes that motivators (e.g., career development, recognition) and hygiene factors (e.g., compensation, working conditions) significantly influence employees’ intentions to leave. The quantitative research methodology employs a descriptive correlation design to investigate the relationships between the specified variables and turnover intention. Data was collected from executives and managers in northern Malaysia’s semiconductor industry, revealing that compensation, rewards, and work-life balance are significant predictors of turnover intention. At the same time, career development and transformational leadership style show no substantial impact. The findings suggest that manufacturing firms must reevaluate their compensation strategies, foster a conducive work-life balance, and consider a diverse workforce’s evolving needs and expectations to mitigate turnover rates. This study contributes to academic discourse by filling gaps in current literature and offers practical implications for industry stakeholders aiming to enhance employee retention and organizational competitiveness.

The ongoing railway reforms in Ukraine are crucial for the country’s integration into the European Union’s transportation network. A major challenge lies in the difference in track gauge widths: Ukraine predominantly uses a 1520 mm gauge, while European countries utilize a 1435 mm gauge. This 85 mm difference presents significant logistical and operational barriers, hindering smooth cross-border trade and travel. The study examines the current state of Ukraine’s railway system, highlighting the urgent need for infrastructure modernization to meet European standards. Methods include a comparative analysis of Ukraine’s railway network with those of EU member states, focusing on integration challenges and potential solutions. Results indicate that aligning Ukraine’s railway with European standards could substantially enhance connectivity, reduce transit times, and foster economic growth. However, “Ukrzaliznytsia’s” slow adaptation to these necessary changes is a major roadblock. The study concludes that the construction of a standard-gauge railway linking Ukraine to the EU is vital not only for improving trade routes but also for supporting Ukraine’s broader political and economic aspirations towards EU membership. Circular economy principles, such as resource optimisation, extending the life cycle of existing infrastructure and reusing materials from dismantled railway facilities, can offer a cost-effective and sustainable approach. This infrastructural change will serve as a catalyst for deeper integration, strengthening Ukraine’s position within the European transportation network.