Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

Purpose: This research aims to investigate the impact of technological challenges, including techno-overload, techno-complexity, and techno-insecurity, on employee job satisfaction within the banking sector of Saudi Arabia. Additionally, the study examines the mediating roles of supervisor support and job clarity in buffering the effects of technological challenges on job satisfaction. Method: The study employs a quantitative research design, utilizing an online questionnaire to collect data from banking employees in Saudi Arabia. The sample size of 135 participants was determined using the rule of thumb technique. Random sampling was utilized to ensure representativeness. Data analysis was conducted using Statistical Package for Social Sciences (SPSS) to explore the relationships between technological challenges, supervisor support, job clarity, and employee job satisfaction. Findings: The findings of the study reveal a significant negative impact of techno-overload, techno-complexity, and techno-insecurity on employee job satisfaction within the banking sector of Saudi Arabia. Moreover, supervisor support and job clarity were found to mediate these relationships, highlighting their importance in mitigating the adverse effects of technological challenges on job satisfaction. Originality/Significance: This research contributes to the existing body of knowledge by providing empirical evidence on the relationships between technological challenges, supervisor support, job clarity, and employee job satisfaction within the specific context of Saudi Arabian banks. The findings have significant implications for organizational leaders and managers in developing evidence-based strategies to manage technological challenges and promote employee well-being in the banking sector of Saudi Arabia.

Currently, coal resource-based cities (CRBCs) are facing challenges such as ecological destruction, resource exhaustion, and disordered urban development. By analyzing the landscape pattern, the understanding of urban land use can be clarified, and optimization strategies can be proposed for urban transformation and sustainable development. In this study, based on the interpretation of remote sensing data for three dates, the landscape pattern changes in the urban area of Huainan City, a typical coal resource-based city in Anhui Province, China were empirically investigated. The results indicate that: (1) There is a significant spatial-temporal transformation of land use, with construction land gradually replacing arable land as the dominant land use type in the region. (2) Landscape indices are helpful to reveal the characteristics of land transfer and distribution of human activities during a process. At the landscape type level, construction land, grassland, and water bodies are increasingly affected by human activities. At the landscape composition level, the number of landscape types increases, and the distribution of different types of patches becomes more balanced. In addition, to address the problems caused by the coal mining subsidence areas in Huainan city, three landscape pattern optimization strategies are proposed at both macro and micro levels. The research findings contribute to a better understanding of land use changes and their driving forces, and offer valuable alternatives for ecological environment optimization.

This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.

In the evolving landscape of the 21st century, universities are at the forefront of re-imagining their infrastructural identity. This conceptual paper delves into the transformative shifts witnessed within university infrastructure, focusing on the harmonisation of tangible physical assets and the expanding world of digital evolution. As brick-and-mortar structures remain pivotal, integrating digital platforms rapidly redefines the academic landscape, optimising learning and administrative experiences. The modern learning paradigm, enriched by this symbiotic relationship, offers dynamic, flexible, and comprehensive educational encounters, thereby transcending traditional spatial and temporal constraints. Therefore, this paper accentuates the broader implications of this infrastructural metamorphosis, particularly its significant role in driving economic development. The synergistic effects of physical and digital infrastructures enhance academic excellence and position universities as key players in addressing and navigating global challenges, setting forth a resilient and forward-looking educational blueprint for the future. In conclusion, integrating physical and digital infrastructures within universities heralds a transformative era, shaping a holistic, adaptable, and enriched academic environment poised to meet 21st-century challenges. This study illuminates the symbiotic relationship between tangible university assets and digital innovations, offering insights into their collective impact on modern education and broader economic trajectories.