The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

This study critically examines the implications of international transport corridor projects for Central Asian countries, focusing on the Western-backed Transport Corridor Europe-Caucasus-Asia (TRACECA), the Chinese initiative “One Belt—One Road”, and the International North-South Transport Corridor (INSTC) supported by the Russian Federation, India, and Iran. The analysis underscores the risks associated with Western projects, highlighting a need for a more explicit commitment to substantial infrastructure investments and persistent contradictions among key investors and beneficiaries. While the Chinese initiative presents significant benefits such as transit participation, infrastructure development, and economic investments, it also carries risks, notably an increased debt burden and potential monopolization by Chinese corporations. The study emphasizes that Central Asian countries, though indirect beneficiaries of INSTC, may not be directly involved due to geographical constraints. Study findings advocate for Central Asian nations to balance foreign investments, promote economic integration, and safeguard political and economic sovereignty. The study underscores the region’s wealth of natural and human resources, emphasizing the potential for increased demand for goods and services with improved living standards, strategically positioning these countries in the evolving global economic landscape.

Social and environmental issues gain more importance for society that stimulates companies to adopt and integrate more sustainability practices into their business activities. This study is embedded in almost uncovered in the literature context of Russian business that undergoes its ESG transformation in conditions of unprecedented sanctions and hostile institutional environment. The study aims to reveal the role of internal stakeholders (top managers, line managers, and employees) in successful implementation of a company’s ESG practices along various dimensions. Using the primary data from 29 large Russian companies the fsQCA method is applied to identify various configurations of contingencies that stimulate their ESG performance. The analysis results in identification of two alternative core conditions for high ESG performance in Russian companies: high top management commitment to sustainability and low employees’ commitment to sustainability or the employees’ awareness about sustainability. At the end, the study results in two generic profiles composed of top management commitment, line management support, and employees’ awareness, behavior, and commitment towards ESG performance. The results show two different approaches towards ESG transformation that may bring a company to the comparably similar desired outcome. The study has a potential for generalization on a wider scope of emerging market contexts.

This article examines the overseas corporate social responsibility (CSR) patterns of Chinese international contractors (CICs). Adopting an institutional and political economy approach, a unique dataset is constructed with country-specific contents drawn from CSR-related reports and website information of 50 top CICs. This dataset provides a foundation for systematic content analysis of CICs’ overseas CSR practices, revealing that both political legitimacy-seeking and strategic competitiveness-seeking motivations drive CICs’ CSR activities abroad, characterized by the prioritization of customer and community engagement. The findings highlight the coexistence of the exogenous pressures for the national image-building purpose and the endogenous awareness of CSR strategic importance for corporate internationalization. The hybridization of political and economic rationales is presented as the defining feature of CICs’ current overseas CSR patterns, with the balance between them being determined by stakeholder type and internal business needs influenced by corporate internationalization experience.

A smart city focuses on enhancing and interconnecting facilities and services through digital technology to offer convenient services for both people and businesses. The basic infrastructure of smart cities consists of modern technologies such as the Internet of Things (IoT), cloud computing and artificial intelligence. These urban areas utilize different networks, such as the Internet and IoT, to share real-time information, improving convenience for the inhabitants. However, the reliance of smart cities on modern technologies exposes them to a range of organized, diverse, and sophisticated cyber threats. Therefore, prioritizing cybersecurity awareness and implementing appropriate measures and solutions are essential to protect the privacy and security of citizens. This study aims to identify cyber threats and their impact on smart cities, as well as the methods and measures required for key areas such as smart government, smart healthcare, smart mobility, smart environment, smart economy, smart living, and smart people. Furthermore, this study seeks to evaluate previous research in this field, establish necessary policies to mitigate these threats, and propose an appropriate model for the infrastructure associated with IT networks in smart cities.

While the International Civil Aviation Organization (ICAO) Council is sometimes criticized for the potential influence of political agendas on its decisions, while the International Court of Justice (ICJ) is criticized for its limited jurisdiction and dependence on the party's willingness to accept the ICJ's jurisdiction, a crucial concern is raised over the efficiency of the current Dispute Resolution Mechanisms (DRM) for aviation industry related disputes. Unravelling the compelling inquiry that hangs in the air: Just how efficient is the current aviation arbitration legal system? Is the efficiency of this system available to ad hoc arbitration¹ or arbitral tribunals²? The authors aim to analyze the existing legal guidance to navigate the complex arbitration system. This article sheds light on precedent cases by the ICAO Council and the ICJ studying challenges, such as the lack of efficiency of the ICAO Council and the criticism of the Council's ineffectiveness for being hampered by the political interests of Member States. As well as the ICJ as it may be a more powerful authority in resolving such disputes, it also faces multiple challenges including the lack of enforcement, jurisdiction issues, and political influence, which in return makes it unlikely for dispute parties to seek the ICAO or the ICJ for resolution of their disputes, instead parties have now mostly adopted arbitration clauses as their primary dispute resolution method under Air Services Agreements (ASAs) and other aviation related agreements. While ad hoc arbitration has shown effectiveness and success, its secrecy and confidentiality might result in inconsistency and the inability to develop a case law system. The authors note the urgent need for an arbitration institution³ under the United Nations (UN) umbrella specialized in air law and aviation technology disputes, with the power to issue an enforceable, legally binding ruling. The article also examines the realm of arbitration in the aerospace industry, analyzing legal resources, current aviation arbitration systems, centres, and platforms, and further analyzing case studies to assess the results of the efficiency of each Dispute Resolution Mechanism.