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.

The current manuscript overviews the potential of inimitable zero dimensional carbon nanoentities, i.e., nanodiamonds, in the form of hybrid nanostructures with allied nanocarbons such as graphene and carbon nanotube. Accordingly, two major categories of hybrid nanodiamond nanoadditives have been examined for nanocompositing, including nanodiamond-graphene or nanodiamond/graphene oxide and nanodiamond/carbon nanotubes. These exceptional nanodiamond derived bifunctional nanocarbon nanostructures depicted valuable structural and physical attributes (morphology, electrical, mechanical, thermal, etc.) owing to the combination of intrinsic features of nanodiamonds with other nanocarbons. Consequently, as per literature reported so far, noteworthy multifunctional hybrid nanodiamond-graphene, nanodiamond/graphene oxide, and nanodiamond/carbon nanotube nanoadditives have been argued for characteristics and potential advantages. Particularly, these nanodiamond derived hybrid nanoparticles based nanomaterials seem deployable in the fields of electromagnetic radiation shielding, electronic devices like field effect transistors, energy storing maneuvers namely supercapacitors, and biomedical utilizations for wound healing, tissue engineering, biosensing, etc. Nonetheless, restricted research traced up till now on hybrid nanodiamond-graphene and nanodiamond/carbon nanotube based nanocomposites, therefore, future research appears necessary for further precise design varieties, large scale processing, and advanced technological progresses.

Many financial crises have occurred in recent decades, such as the International Debt Crisis of 1982, the East Asian Economic Crisis of 1997–2001, the Russian economic crisis of 1992–1997, the Latin American debt Crisis of 1994–2002, the Global Economic Recession of 2007–2009, which had a strong impact on international relations. The aim of this article is to create an econometric model of the indicator for identifying crisis situations arising in stock markets. The approach under consideration includes data for preprocessing and assessing the stability of the trend of time series using higher-order moments. The results obtained are compared with specific practical situations. To test the proposed indicator, real data of the stock indices of the USA, Germany and Hong Kong in the period World Financial Crisis are used. The scientific novelty of the results of the article consists in the analysis of the initial and given initial moments of high order, as well as the central and reduced central moments of high order. The econometric model of the indicator for identifying crisis situations arising considered in the work, based on high-order moments plays a pivotal role in crisis detection in stock markets, influencing financial innovations in managing the national economy. The findings contribute to the resilience and adaptability of the financial system, ultimately shaping the trajectory of the national economy. By facilitating timely crisis detection, the model supports efforts to maintain economic stability, thereby fostering sustainable growth and resilience in the face of financial disruptions. The model’s insights can shape the national innovation ecosystem by guiding the development and adoption of monetary and financial innovations that are aligned with the economy’s specific needs and challenges.

This article explores ethnomedicine or traditional medication written in palm-leaf manuscripts in Lombok, West Nusa Tenggara. Most of the manuscripts in Lombok are written on palm leaf or lontar. One genre of palm-leaf manuscripts is USADA or traditional medication. These USADA manuscripts, serving as guides for traditional healers (dukun and balian), contain valuable information on diseases, treatments, herbal remedies, and incantations. The study reveals that ethnomedicine remains a relevant and respected practice in Lombok, often considered on par with modern medicine. Many residents rely on traditional healers for healthcare, particularly for minor illnesses. The research also highlights the living nature of the manuscript tradition, with continued recitation, copying, and teaching of these texts to younger generations. However, challenges persist in preserving these manuscripts and promoting wider appreciation for this unique cultural heritage.

Creating products and services that satisfy individual and community needs is impossible without raw materials. This study takes a novel approach by integrating the economic dynamics and raw material consumption indicators of the European Union (EU). The study uses different econometric methods to analyze the relationship between GDP (gross domestic product) and the EU’s raw material consumption (RMC) from 2014–2023. Among the results, the panel data analysis model shows that the resource productivity of the EU improved during the period under review, whereas the material intensity decreased significantly. These trends significantly contributed to the relative decoupling of material consumption from GDP in the last decade. The results of the K-means cluster analysis highlight the regional economic differences within the EU. According to the results of the correlation analysis, EU member countries differ significantly in the efficiency of raw material use. Nevertheless, five member countries are robustly vulnerable to large-scale raw material use. The divergence calculation results show that while some countries use raw materials extremely efficiently to produce GDP, others achieve low efficiency. This unique approach and the resulting findings provide a new perspective on the complex relationship between economic growth and raw material use in the EU.

Leadership and the academic freedom of the Universities in a digitally changing world are the generators of innovation in society. This study is a qualitative and quantitative empirical research of the Leadership at the public and private Higher Education Institutions (HEIs) in Kosovo, that examines their communication, authoritarian or liberal communication, and dominant perceptions and attitudes towards social, political, and financial strategies in HEI as a basis of social and economic wellbeing. The theory of research, as elaborated by Tight (2022), emphasizes the evolving nature of academic inquiry and the significance of context in shaping research practices. Waite (2013) highlights the pivotal role of communication strategies in determining the effectiveness of both democratic and authoritarian leadership styles. Effective communication in democratic leadership fosters transparency and collaboration, while in authoritarian leadership, it can be used to consolidate control and manage dissent The research was conducted at public and private HEI, through personal interviews and a structured questionnaire, which was carried out by the staff of higher management of HEI, academic staff, administrative staff, and students of the public and private Universities. The results demonstrated that academic and financial autonomy has a high impact on academic ethics and academic integrity and has a high impact on the increase of the economy and well-being in society, compared with the lack of academic and financial autonomy and interference of politics in the management of HEI which has an impact on lower quality and integrity of HEI in society. Leaders of Universities need to think about new leadership models more socially responsible and more ecologically sensible consumption oriented, from Society, to society for society.