With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

The Malaysian government’s efforts to promote solar photovoltaic (PV) usage among households face a challenge due to its low adoption rate. This study delves into the factors influencing the exponential adoption of solar PV electricity generation among landed residential property owners in Malaysia. The research aims to comprehensively examine the predictors influencing the adoption of solar PV systems among Malaysian households. Hence, the study employs an enhanced Theory of Planned Behavior framework, integrating sustainable energy security dimensions such as availability, affordability, efficiency, acceptability, regulation, and governance. The sample comprised 556 Malaysian residents who owned and resided in the landed properties. The home locations where at least one solar PV installation existed within a residential street. Snowball sampling was employed through referrals, leveraging social and community networks. Collected data was analyzed using the partial least squares structural equation modeling. Attitude, affordability, and acceptability emerged as pivotal factors significantly impacting the intention to use solar PV systems among Malaysian households. This research not only enriches academic discourse but also offers practical implications for policymakers, guiding the formulation of targeted strategies to promote sustainable energy practices and facilitate the widespread adoption of solar PV systems in Malaysia.

The increasing demand for electricity and the need to reduce carbon emissions have made optimizing energy usage and promoting sustainability critical in the modern economy. This research paper explores the design and implementation of an Intelligent-Electricity Consumption and Billing Information System (IEBCIS), focusing on its role in addressing electricity sustainability challenges. Using the Design Science Research (DSR) methodology, the system’s architecture collects, analyses, and visualizes electricity usage data, providing users with valuable insights into their consumption patterns. The research involved developing and validating the IEBCIS prototype, with results demonstrating enhanced real-time monitoring, load shedding schedules, and billing information. These results were validated through user testing and feedback, contributing to the scientific knowledge of intelligent energy management systems. The contributions of this research include the development of a framework for intelligent energy management and the integration of data-driven insights to optimize electricity consumption, reduce costs, and promote sustainable energy use. This research was conducted over a time scope of two years (24 months) and entails design, development, pilot test implementation and validation phases.

The freight transport chain brings together several types of players, particularly upstream and downstream players, where it is connected to both nodal and linear logistics infrastructures. The territorial anchoring of the latter depends on a good level of collaboration between the various players. In addition to the flow of goods from various localities in the area, the Autonomous Port of Lomé generates major flows to and through the port city of Lomé, which raises questions about the sustainability of these various flows, which share the road with passenger transport flows. The aim of this study is to analyse the challenges associated with the sustainability of goods flows. The methodology is based on direct observations of incoming and outgoing flows in the Greater Lomé Autonomous District (DAGL) and semi-directive interviews with the main players in urban transport and logistics. The results show that the three main challenges to the sustainability of goods transport are congestion (28%), road deterioration (22%) and lack of parking space (18%).

The research aimed to: 1) analyze components and indicators of digital transformation leadership among school administrators, 2) assess their leadership needs, and 3) develop mechanism models to promote this leadership. A mixed-method approach was applied, involving three sample groups: 8 experts, 406 administrators, and 7 experts. Data collection tools included semi-structured interviews, leadership scales, needs assessments, and focus group discussions, with analysis performed through construct validity testing, needs assessment, and content analysis. The findings revealed: 1) The components and indicators of digital transformation leadership showed structural validity, as confirmed by the model’s alignment with empirical data (Chi-Square = 82.3, df = 65, p = 0.072, CFI = 0.998, TLI = 0.997, RMR = 0.00965, RMSEA = 0.0256). 2) Among the leadership components, “innovative knowledge” ranked highest in need (PNImodified = 0.075), followed by “ideological influence” (0.066), “consideration of individuality” (0.055), “intellectual stimulation” (0.052), and “inspiration” (0.053). 3) Mechanism models for promoting leadership emphasized enhancing these five components to strengthen administrators’ skills in applying technology, managing teaching and development plans, and fostering innovation. Administrators were encouraged to tailor strategies to individual needs, inspire personnel, and create a commitment to organizational change and development. These mechanisms aim to equip administrators to effectively lead transformations, motivate staff, and drive educational institutions to adapt and thrive in evolving environments.

Since the proposal of the low-carbon economy plan, all countries have deeply realized that the economic model of high energy and high emission poses a threat to human life. Therefore, in order to enable the economy to have a longer-term development and comply with international low-carbon policies, enterprises need to speed up the transformation from a high-carbon to a low-carbon economy. Unfortunately, due to the massive volume of data, developing a low-carbon economic enterprise management model might be challenging, and there is no way to get more precise forecast data. This study tackles the challenge of developing a low-carbon enterprise management mode based on the grey digital paradigm, with the aim of finding solutions to these issues. This paper adopts the method of grey digital model, analyzes the strategy of the enterprise to build the model, and makes a comparative experiment on the accuracy and performance of the model in this paper. The results show that the values of MAPE, MSE and MAE of the model in this paper are the lowest. And the r^2 of the model in this paper is also the highest. The MAPE value of the model in this paper is 0.275, the MSE is 0.001, and the MAE is 0.003. These three indicators are much lower than other models, indicating that the model has high prediction accuracy. r² is 0.9997, which is much higher than other models, indicating that the performance of this model is superior. With the support of this model, the efficiency of building an enterprise model has been effectively improved. As a result, developing an enterprise management model for the low-carbon economy based on the gray numerical model can offer businesses new perspectives into how to quicken the shift to the low-carbon economy.