Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

We present an interdisciplinary exploration of technostress in knowledge-intensive organizations, including both business and healthcare settings, and its impact on a healthy working life. Technostress, a contemporary form of stress induced by information and communication technology, is associated with reduced job satisfaction, diminished organizational commitment, and adverse patient care outcomes. This article aims to construct an innovative framework, called The Integrated Technostress Resilience Framework, designed to mitigate technostress and promote continuous learning within dynamic organizational contexts. In this perspective article we incorporate a socio-technical systems approach to emphasize the complex interplay between technological and social factors in organizational settings. The proposed framework is expected to provide valuable insights into the role of transparency in digital technology utilization, with the aim of mitigating technostress. Furthermore, it seeks to extend information systems theory, particularly the Technology Acceptance Model, by offering a more nuanced understanding of technology adoption and use. Our conclusion includes considerations for the design and implementation of information systems aimed at fostering resilience and adaptability in organizations undergoing rapid technological change.

This article examines the legal challenges associated with the utilization of marine genetic resources (MGR) at both the national level and beyond national jurisdiction (BBNJ). The legal challenges addressed are as follows: 1) MGR are located across various jurisdictions, encompassing both national and international domains. The analysis starts with an overview of the international regulations that govern the utilization of genetic resources (GR) and their influence on national legislation. It emphasizes the principle of state sovereignty over natural resources while defining MGR and determining ownership; 2) It further highlights the intersection of national and international laws, particularly in transboundary contexts and within Indigenous and Afro-descendant peoples (IADP) territories, analyzing how these regulations are interpreted and applied in such scenarios; 3) The legal challenges related to the use of MGR in international waters are examined. Special emphasis is placed on the recent United Nations (UN) Agreement concerning this issue. This includes an analysis of its impact and specific provisions related to the utilization of MGR, such as the quantity to be collected, the methodology employed, collection sites, among others. The article concludes by asserting that the equitable distribution of benefits from the use of GR should begin at the earliest stages of access to these resources, including project planning and sample collection, rather than being delayed until the patenting and commercialization phases. Early benefit-sharing is essential for promoting fairness and equity in the use of MGR.

Since 1999, China’s higher education has experienced significant growth, with the government dramatically increasing college enrollment rates, thereby enhancing the overall quality of education. However, most existing studies have primarily focused on the quantity of education, with little attention having been given to the impact of higher education quality (HEQ) on economic growth. This study aims to explore how higher education quality (HEQ) contributes to regional economic growth through scientific and technological innovation (STI) and human capital accumulation. Using panel data from 31 Chinese provinces from the period 1999 to 2022, panel regression models and instrumental variable methods were employed to analyze both the direct and indirect impacts of higher education quality (HEQ) on economic growth. The results confirm that improving higher education quality (HEQ) is crucial for sustaining China’s economic growth. More specifically, higher education promotes regional economic expansion both directly, by enhancing labor productivity, and indirectly, by facilitating scientific and technological innovation. Furthermore, the study suggests that the balanced distribution of educational resources across regions should be prioritized to support coordinated regional development. This research provides insights for policymakers on how balanced regional economic development can be achieved through educational and technological policies. This work also lays a foundation for future studies.

This paper presents a practical approach to empowering software entrepreneurship in Saudi Arabia through a unique course offered by the Software Engineering department at Prince Sultan University. The course, SE495 Emergent Topics in Software Engineering: Software Entrepreneurship, combines software engineering and entrepreneurship to equip students with the necessary skills to develop innovative software solutions that solve real-world problems. The course covers a range of topics, including platform development, market research, and pitching to investors, and features guest speakers from the industry. By the end of the course, students will have gained a deep understanding of the software development process and its intersection with entrepreneurship and will be able to develop a working prototype of a software solution that solves a real-world problem. The course’s practical approach ensures that students are well-prepared to navigate the complexities of the digital and software sectors and succeed in an ever-changing business landscape.

This study analyzes the perception of university students regarding the use of virtual reality (VR) in higher education, focusing on their level of knowledge, usage, perceived advantages and disadvantages, as well as their willingness to use this technology in the future. Using a mixed-methods approach that combines questionnaires and semi-structured interviews, both quantitative and qualitative data were collected to provide a comprehensive view of the subject. The results indicate that while students have a basic understanding of VR, its use in the educational context is limited. A considerable number of students recognize VR’s potential to enhance the learning experience, particularly in terms of immersion and engagement. However, significant barriers to adoption were identified, such as technical issues, the high cost of equipment, and inadequate access to technological infrastructure. Additionally, there is a need for broader training for both students and faculty to ensure the effective use of this technology in academic environments. The semi-structured interviews confirmed that perceptions of VR vary depending on prior exposure to the technology and access to resources. Despite the challenges, most students appreciate VR’s potential to enrich learning, although its effective adoption will depend on overcoming the identified barriers. The study concludes that strategies must be implemented to facilitate the integration of VR into higher education, thus optimizing its impact on the teaching-learning process.