The rapid development of cities and urbanization in China has forced the growth of new channels for buying agricultural products. The purpose of this research is to examine how Internet of Things (IoT’s) technologies can digitize a traditional fresh food supply chain. Comparative and descriptive analysis methods are used to highlight the major pain points in the traditional supply chains and assess how digital transformation could help. We delve into every part of digital transformation, which includes establishing an information platform based on IoT and developing smart storage options. Our findings revealed that through end-to-end digital integration, supply chain efficiency is improved with shorter lead times and leaner inventories that yield reduced costs as well as fewer losses while ensuring product quality and traceability. In sum, such an approach would enhance sustainability within the fresh food value chain. As such, our article highlights key aspects of transitioning towards a digital environment in this sector for those planning similar ventures.

Despite the proliferation of corporate social responsibility (CSR) studies, it is accruing academic interest since there still remains a lot to be further explored. The purpose of the study is to examine whether/how CSR perception affect employee/intern thriving at work and its mediator through perceived external prestige in the hospitality industry. Data from 501 hospitality industry employees and interns in China were collected using a quantitative survey consisting of 35 questions. Statistical findings showed that CSR perception and thriving at work were positively related. Additionally, perceived external prestige partially mediated the connection between CSR perception and thriving at work. Furthermore, the study found that hotel interns generally exhibited lower levels of CSR perception and thriving at work compared with frontline or managerial staff. The study underscores the importance of collaborative efforts between hotel practitioners and university educators to enhance CSR perception and promote thriving among hotel interns. By prioritizing the improvement of CSR perception and thriving at work, the hotel sector can potentially mitigate workforce shortages and reduce high turnover rates.

This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.