The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and...

This research investigates the ethical and privacy issues arising from using AI andML in neuromarketing, framed by rule utilitarianism. It assesses the impact of these technologies on consumerprivacy and human rights through a combination of literature review, bibliometric analysis, and...

The objective of this study is to investigate the influence of workplace learning, organisational culture, personal characteristics, such as motivation to learn and self-efficacy on the information technology (IT) competency of external auditors. This study also examines the role of...

Prior research on the impact of consumer innovativeness on new product purchase intentions experienced confusion about the definition of innovativeness and the interest in a specific domain. To fill the gaps, this study builds a new model to examine the multivariate effects of different...

The process of learning in companies or adult learning continues to develop and change. It is necessary to make learning to be more relevant, accessible, and supporting work performance. On the other hand, there are a number of factors contributing to the implementation of impactful learning,...

This study examines the influence and importance of firm characteristics on the quality of financial statements of listed companies in Vietnam's stock market from the audit point of view. We use regression models and machine learning algorithms to investigate data from 2225 observations of...

The main purpose of this empirical study is to explore the entrepreneurial self-efficacy, and entrepreneurial competency as antecedents to the entrepreneurial intentions in smart city of Neom Saudi Arabia. Additionally, the study has also examined the mediating role of entrepreneurial education...

In this study, we present a brief narrative review focused on ChatGPT, a state-of-the-art conversational agent developed using OpenAI's Generative Pretrained Transformer (GPT) framework. Distinctive for its ability to generate text of high quality in real-time, ChatGPT has emerged as a leader...

This scholarly investigation explores the complex correlation between corporate governance and artificial intelligence (AI), recognizing the dynamic nature of the digital revolution. The research consists of two primary interactions: the initial interaction explicates the importance of corporate...