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.

Service composition enables the integration of multiple services to create new functionalities, optimizing resource utilization and supporting diverse applications in critical domains such as safety-critical systems, telecommunications, and business operations. This paper addresses the challenges in comparing load-balancing algorithms within service composition environments and proposes a novel dynamic load-balancing algorithm designed specifically for these systems. The proposed algorithm aims to improve response times, enhance system efficiency, and optimize overall performance. Through a simulated service composition environment, the algorithm was validated, demonstrating its effectiveness in managing the computational load of a BMI calculator web service. This dynamic algorithm provides real-time monitoring of critical system parameters and supports system optimization. In future work, the algorithm will be refined and tested across a broader range of scenarios to further evaluate its scalability and adaptability. By bridging theoretical insights with practical applications, this research contributes to the advancement of dynamic load balancing in service composition, offering practical implications for high-tech system performance.

Access to clean water and improved sanitation are basic elements of any meaningful discourse in rural development. They are critical challenges for achieving sustainable development over the next decade. This paper seeks to examine the strategies for improving access to clean water and sanitation in Nigerian rural communities. Hypothetically, the paper states that there is no significant relationship between access to clean water and sanitation and the attainment of Sustainable Development Goal 6 in Nigeria. The paper leverages Resilience Theory. The survey research design was adopted, and primary data was obtained from a sample size of 250 respondents, proportionally drawn from the 10 wards in Obanliku local government area of Cross River State. The chi-square statistical technique was to test the hypothesis. The result shows that the calculated value of Chi-square (X²) is 24.4. Since the P-value of 21.03 is less than the level of significance (0.05), the null hypothesis was rejected and the alternate accepted. The study concludes that there is a significant relationship between access to clean water and sanitation and the attainment of Sustainable Development Goal 6 in Cross River State, Nigeria. it recommends the need for more commitment on the part of government and international donor agencies in expanding access to clean water and improved sanitation in Nigeria.

The research aims to examine East Nusa Tenggara (NTT) bank service digitalization innovations and examine several implications of bank service digitalization innovations. This research uses a qualitative approach with data collection techniques: in-depth interviews, documentation, and focused discussions. The key informants in this research were the board of commissioners, directors, division heads, and NTT bank employees. The findings of this research are, first, the existence of an existing/generic model in the operational, supporting, and monitoring fields of NTT banks. Second, there is an innovation model for digitizing services and efforts to popularize the digitization of NTT bank services to the government-private sector, including micro, small, and medium enterprises (MSMEs), religious institutions, educational institutions, students and students as well as the broader community to provide easy access to sources of financing for the community, Eliminate regional tax leakage, encourage the development of micro, small, and medium enterprises (MSMEs) and assisted village farmers/breeders, provide entrepreneurial opportunities for the community, namely as a digital agent for NTT bank, minimize fraudulent behavior (shirking) in credit distribution. Third, service digitalization innovation uses a contextual sociolinguistic approach because it incorporates local and global vocabulary such as Bpung Mobile, Bpung Farmer, Lopo Dia Bisa, and Bpinjam. Fourth, service digitalization innovation refers to OJK regulations regarding banking digital transformation contained in RP 21 and PBI number 23/26/2021. Fifth, conventional services (hybrid approach) still accompany the digitalization innovation model. Sixth, Bank NTT is in quadrant III, namely growth. Bank NTT continuously optimizes existing resources by taking advantage of opportunities to increase business growth and continues to mitigate threats into opportunities and strengths. The implications of the innovation in digitizing NTT bank services include updating standard operating procedures (SOP), changing corporate culture from Flobamora to Bintang, and accelerating the increase in human capital capacity. The implications of research on bank management refer to the innovation of procurement of new IT systems. Banks can increase their attention to service quality and maintain customer trust to maintain the quality of digital banks among customers. Moreover, with post-COVID-19 conditions that require people to make digital transactions. With the changes in the financial industry towards digitalization, it is necessary to strengthen risk management in financial service institutions. The implications of the research results for policymakers need to be considered in the transformation towards digital banking related to equitable internet access in Indonesia, cybersecurity, and employment. Recommendations for future research are the importance of studying the determinants of digital service innovation in bank services, such as transformational leadership style, good corporate governance, and organizational commitment.

Presently, there exists a burgeoning trend of female entrepreneurs worldwide, notably within the realm of small and medium-sized enterprises (SMEs), many of which manifest as family-run enterprises. The systematic literature review endeavors to construct an integrative framework concerning the practical ramifications of female involvement in family businesses by amalgamating extant global studies. The findings elucidate the practical implications inherent in female participation across global family businesses, concurrently furnishing a reservoir of prospects for prospective investigations. The deduction posits the imperative eradication of gender disparities, cognizant that gender parity underpins economic and financial advancement and is contingent upon female involvement. Furthermore, familial enterprises are urged to acknowledge and integrate women’s contributions in entrepreneurial decision-making processes.

Conspiracy theories during Covid-19 pandemic spread worldwide, including in Indonesia. What political and religious factors explain their spread in Indonesia with particular reference to the DKI Jakarta province, its surrounding municipalities, and West Sumatera province? This study aimed to answer the questions. It employed a qualitative approach with multi-data collection methods, including those from media, documents, and interviews. The spread of Conspiracy theories benefited from the democratic system that promotes the freedom of information in using social media. First, the government officials initially spread conspiracy theories to satisfy people’s anxiety about the obscured Pandemic. However, they resulted in the government’s ambiguous, controversial, and reckless policies leading to people’s distrust of the government. Jokowi-Makruf Amien, political opponents capitalized on the government’s poor policies to spread conspiracy theories which partly discredited the Jokowi-Amien administration. Both government officials and the opposition capitalized on politics and religious teaching or supra-natural pretexts to posit their conspiracy theories.