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.

Over the course of many years, the Mekong Delta region has experienced relatively low and inconsistent levels of business attraction and low quality of the enterprise environment compared to other regions in Vietnam. To delve into whether this discrepancy reflects a negative perception of the business environment in the area, this study employs a dataset comprising the aggregate Provincial Competitiveness Index (PCI) and nine of its component scores, alongside other significant control variables, to analyze business attraction trends spanning from 2010 to 2020. It based on the modeling analysis for the panel data that includes Pool-OLS, FEM and REM models. The findings indicate that PCI serves as an important indicator influencing the quality of the business environment and plays a role in determining the location preferences of businesses. It is observed that public investment has exerted an impact on enticing new businesses to the region throughout this period. These research outcomes carry several policy implications, suggesting that public policy interventions can positively shape the business environment, consequently bolstering the appeal of business investments in the region.

Balancing broad learning outcomes in graduate programs with detailed classroom learning outcomes is increasingly crucial in education systems. This study employs a qualitative paradigm through a case study method to address the gap between learning outcomes at the graduate program level and those at the course level. Using the ESSENTIA CURRICULUM framework—a curriculum design methodology derived from software engineering practices—we propose an innovative and adaptable approach for aligning program-wide and course-specific learning outcomes. The ESSENTIA CURRICULUM, named for its focus on the “essence of the curriculum”, is applied to the ICT for Research course within the M.Sc. program in University Teaching at the University of Nariño. This framework fosters a consistent educational journey centered on learning achievements and demonstrates its effectiveness through a comprehensive self-assessment process and stakeholder feedback. The implications of this research are twofold: it highlights the potential of adopting interdisciplinary methodologies for curriculum design and provides a scalable and alternative strategy for harmonizing learning outcomes across diverse educational contexts. By bridging principles from software engineering into education, this novel approach offers new avenues for improving curriculum coherence and applicability.

Adult vocational training of higher education institutes has great potential to help workforce coping with uncertainties of the fast-changing Labor market in the era of Industrial Revolution 4.0. However, the lack of clarity regarding strategies for effectively establishing adult vocational training in higher education institutes may hinder progress. The aim of this study was to develop agreed strategies of adult vocational training for higher education institutes in Guangxi Zhuang Autonomous Region, China. The 3-round Delphi method used semi-structured interviews and questionnaires to explore and reach an agreement on the future direction of the strategies. The semi-structured interview was used in the first round to explore the ideas in relation to such strategies. the questionnaires were used in the second and the third rounds to explore further and reach the consensus on expert opinions defined at interquartile range (IQR) ≤ 1. Besides that, Analytic Hierarchy Process (AHP) methods were used to calculate the weights of each consented statements. Through Delphi method, the comprehensive strategies have been articulated with the highlights of 1 vision, 6 goals and 40 actionable strategies. furthermore, the experts commonly highlighted that the vision of future adult vocational training shall prioritizes cultivating skilled professionals with industrial needs, offering everyone accessible opportunities for career development. Besides that, the result also showed that reskilling and upskilling and extending the leaners’ interpersonal networks have been ranked as the two most important goals for future adult vocational training in higher education institutes.

Research issue: The study is driven by contemporary global challenges regarding the stability and efficiency of production processes, the necessity to enhance competitiveness, and ensuring workplace safety, which demands a systematic approach to monitoring and supervising adherence to labour discipline. The research is theoretical in nature. The aim/objective of the study is to analyse the specifics of state policy on supervision and control over employees’ adherence to labour discipline, the peculiarities of its practical implementation, and perspectives for improvement. Method: The study employed a logical-semantic method, analytical and documentary methods of analysis, and the method of expert assessment of labour discipline of employees and employers based on their evaluation of certain aspects of labour discipline. The research methodology included a sample size of 30 respondents, and the research instrument was expert evaluation. Data collection was conducted through surveys, and the calculation method was quantitative. Results: The article examines the impact of the main incentives and methods on ensuring labour discipline, determining their essence and forms of manifestation. It also considers the extent of application of each method in enterprise practices. It was found that economic methods are widely used and aimed at increasing employee motivation and maintaining their labour discipline. The analysis revealed that the main manifestations of employee labour discipline and managerial duties are differences in the perception of labour discipline by both parties. It was found that employers underestimate the productivity and abilities of employees, indicating potential systemic deficiencies in human resource management. Conversely, employees note that managers ignore their needs and problems. The results of the expert evaluation showed that employees rated their discipline higher than employers did. These discrepancies in evaluations could affect internal relations within the team and require managerial attention to improve interaction and cooperation. Conclusion: Based on the assessment of labour discipline, systemic deficiencies in human resource management were identified, highlighting the need for appropriate monitoring and employee motivation mechanisms. The study proposes innovative personnel management methods to ensure labour discipline in enterprises, including HR branding, team building, mentoring, and grading. It is proven that these approaches allow for the creation of a fundamentally new management system to ensure compliance with labour discipline and the development of professionalism and employee motivation.