Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...

Artificial intelligence (AI) is a powerful technology that can be utilized throughout a construction project lifecycle. Transition to incorporate AI technologies in the construction industry has been delayed due to the lack of know-how and research. There is also a knowledge gap regarding how...

The COVID-19 pandemic has massively impacted the health of many people worldwide and poses significant challenges for our social, economic, and political life. Global vaccination should help the world overcome the pandemic and return to a "normal" life. In Germany, the Federal Ministry of Health...

The aspect-based sentiment analysis of hotel reviews represents a critical yet underexplored area of research. Such reviews encompass a range of expressions that extend beyond simple positive, negative, or neutral sentiments, delving into specific aspects discussed within the review. For...