This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

Decentralized cryptocurrencies, such as bitcoin, use peer-to-peer software protocol, disintermediating the traditional intermediaries that used to be banks and other financial intermediaries, effectuating cross-border transfer. In fact, by removing the requirement for a middleman, the technology has the potential to disrupt current financial transactions that rely on a trusted authority or intermediary operator. Traditional financial regulation, primarily based on the command-and-control approach, is ill-suited to regulating decentralized cryptocurrencies. The present paper aims to investigate the policy option most suitable for regulating decentralized cryptocurrencies. The study employs content analysis method to effectuate the purpose of the study. The paper argues that the combination of both direct and indirect regulatory approaches would be a feasible option for regulating decentralized cryptocurrencies. The absence of centralized authority and the borderless nature of decentralized cryptocurrencies would make them antithetical to centralized direct regulation. Therefore, the findings of the study suggest that regulators should focus on regulating intermediaries bridging the connection between the online world (crypto ecosystem) and the physical world (the point of converting crypto into fiat money). These intermediaries can work as passive actors or surrogate regulators who are indirectly responsible for implementing policy options on behalf of the central authority.

With the advancement of modernization, commoditization and grassroots governance have become important terms. Community governance not only promotes modern democracy but plays a key role in improving community governance capabilities and modernizing the governance system, which is receiving much attention. Despite the expanding number of articles on community governance, few evaluations investigate its evolution, tactics, and future goals. As a result, the particular goal of this study is to provide the findings of a thematic analysis of community governance research. Investigating the skills and procedures needed for practice-based community government. Data for this study were gathered through a thematic assessment of 66 papers published between 2018 and 2023. The pattern required by the researchers was provided by the ATLS.ti23 code used to record the review outcomes. This study proposes six central themes: 1) rural advancement, 2) community (social) capital, 3) public health and order governance, 4) governance technology, 5) sustainable development, and 6) governance model. The research results show that the research trend of community governance should focus on rural advancement, taking rural community governance as the starting point, the dilemma and adjustment of the governance model, community public health and order governance, and digital governance. It will yield new insights into new community governance standards and research trends.

In recent decades, the redevelopment of waterfronts in global cities has become a focal point for large-scale real estate investments, often driven by neoliberal policies. These projects, characterized by the increasing involvement of state agencies, aim to transform obsolete industrial areas into lucrative spaces for tourism, commerce, and luxury living. This article scrutinizes the intricate dynamics of state-led waterfront re-development, through the lens of Istanbul’s Galataport project. It analyzes the multifaceted dimensions of the transformation process, shedding light on the historical backdrop, socio-political underpinnings, and economic imperatives that have shaped the development of Galataport from 2002 to 2022. Through a comprehensive analysis of primary sources, including governmental reports, policy documents, and scholarly literature, the article accentuates the pivotal role of the state and state actors in orchestrating the transformation of Istanbul’s urban landscape. Furthermore, it examines the implications of the Galataport project on urban governance and socio-cultural and spatial dynamics. It concludes that the central government pursued a speculative entrepreneurial approach in the Galataport project, clearing various legal obstacles while neglecting public interest. This case study takes the first step towards a comprehensive critical re-evaluation of the recent urban development/governance model to contribute to a nuanced understanding of contemporary urban/waterfront development paradigms in Türkiye and similar geographies.

The study investigates the impact of artificial intelligence (AI)-powered chatbots on brand dynamics within the banking sector, focusing on the interrelationships between AI implementation and key brand dimensions, including awareness, equity, image, and loyalty. Using structural equation modeling (SEM) analysis on data collected from 520 banking customers, the study tests eight hypotheses to explore the direct and indirect effects of AI-driven interactions on brand development. The findings reveal that AI chatbots significantly enhance brand awareness in banking services, demonstrating moderate positive effects on both brand equity and brand image. Notably, while brand awareness exerts a strong influence on brand image, it does not have a significant direct effect on brand loyalty. Instead, the study shows that brand loyalty is primarily developed through the mediating effects of brand equity and image, with brand image exerting a particularly strong influence on brand equity. For banking practitioners, these insights suggest a need to integrate AI chatbots within a comprehensive brand strategy that merges technological innovation with traditional relationship-building approaches. Limitations of the study and potential directions for future research are also discussed, providing avenues for further exploration of AI’s role in brand management.