This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.
Based on 898 English documents and 363 Chinese documents citing the Rising of Network Society, it studied that the knowledge contribution of citation content analysis and citation context analysis methods, and the knowledge contribution of Chinese and foreign quotations to human geography. The study found that “mobile space” is the most quoted theoretical view in domestic and foreign literature, and the proportion of domestic research is significantly higher than foreign research; the focus of domestic and foreign research focuses on the external spatial form and its transformation, while foreign research pays more attention on the internal spatial dynamics of network society and three types of knowledge contributions, reflecting the influence of “network social theory” on human geography. Among them, critical references reveal the shortcomings of “network social theory” point out the abstraction of “spatial duality” the importance of local space, and the limitations of research data, methods, and time background, which provides new enlightenment for the future application and innovation of “network social theory” in the field of human geography.
The intersex person’s social isolation condition is the leading concern in inclusive educational practices. It provides for the relevance of intersex communities with the influence of social isolation on their education and well-being. Given the underlying problem, this paper stresses the isolation-free condition of the intersex community by facilitating inclusive education. The Atkinson and Shiffrin Model and Behaviorism-Based Intersex Theory supports inclusive education by extending the desire to significantly manage stereotypes, quality teaching, parental beliefs, expressions, physique, and intersex attribution. The qualitative research method analyses the reducing role of social isolation for inclusive education. The semi-structured interview research instrument is used for the data collection from the Ministry of Human Rights, Educational Institutions, and inter-sex Representatives. The results show that managing directors and heads of educational institutions frame policy management for the free social isolation of intersex persons, which is relevant through inclusive education. This paper aims to provide a better social condition for intersex persons and promote inclusive education through effective policy management.
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