This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study used a survey-based methodology. The final sample consisted of 136 responses with an 8% response rate. Using Smart-PL4 analysis, the results showed that there is a positive correlation between accounting information systems and external auditors. Conversely, a negative relationship between generalized auditing software and external auditors has been documented. In addition, this study reported a negative association between technology adoption and external auditors. However, the results highlight the positive relationship between trained human capital and external auditors. Overall, this study provides valuable insights for accounting and auditing policymakers on how external auditors’ performance is influenced by several factors in the Saudi audit market.

This study examines how corporate governance dimensions relate to financial performance in Jordanian firms and whether ownership structure moderates these relationships. Quantitative analysis was conducted using secondary data on 69 companies listed on the Amman Stock Exchange from 2017-2022. Multivariate regression tested effects of board, transparency, ethics, and compliance indices on performance measured by Tobin's Q, ROA, and ROE. Moderated regression analyzed the contingency role of ownership concentration. Board size, independence, transparency, ethical conduct and legal compliance had significant positive impacts on valuations and profitability, supporting agency and stakeholder perspectives. Ownership concentration strengthened board monitoring but dampened transparency effects. The findings highlight the importance of governance practices like board oversight, disclosure and ethics for improving Jordanian firms' performance. Ownership contingencies suggest adapting governance mechanisms to concentrated structures. This study provides rare empirical evidence on the under-researched Jordanian context. Examining interactive effects of ownership brings new insights regarding concentrated emerging markets.

The blue swimming crabs (BSC) fishing industry in Indonesia is heading towards an imbalance between demand and sustainability of its resources, a factor in supply. The mismanagement of traceability data and information in the supply chain is suspected to be one of the causes adding to the complexity of recent BSC fisheries management. This research aimed to identify BSC supply chain patterns and their issues, especially on two coastal regencies on the North Coast of the Java Sea. The research was conducted during June and December 2023 in Cirebon Regency and Rembang Regency. The study enlisted 70 participants, comprising fishermen, traders, processors, and exporters, with data acquisition facilitated through surveys, interviews, and focus group discussions. Respondent selection employed purposive sampling, while snowball sampling identified pertinent informants within the supply chain. Data analysis encompassed qualitative description and Likert-type scale perception analysis. The findings show that the BSC fishing industry on the North Coast of the Java Sea operates as small-scale fisheries (SSF), with unique vessel types, gear, and socioeconomic conditions crucial for livelihoods. Fishermen prioritize sustainability by using small vessels and traditional gear despite limited education. The BSC supply chain involves stakeholders offering high-value products, yet by-product utilization potential is untapped, requiring improved coordination and innovation. Challenges include export standards, market fluctuations, and product safety, addressed through regulatory support and collaboration. Government regulations, fishermen groups, and data traceability enhance market transparency and sustainability. Therefore, collective action and innovative approaches are vital for long-term economic prosperity and environmental stewardship in the BSC supply chain.

With globalization and the expansion of cities, the movement of goods and people has significantly increased, both economically and socially. This sector serves as a vital component of any economy, fostering economic and social development. However, its detrimental effects pose significant challenges for countries seeking to pursue sustainable development policies. Being one of the most energy-intensive sectors, it emits greenhouse gases and pollutants, contributing to environmental degradation and noise pollution. While increased traffic and mobility offer benefits, they also strain resources and lead to higher energy consumption. The primary objective of this article is to assess the sustainability of freight transport in the Moroccan city of Fez and propose supportive solutions for various stakeholders in urban logistics. This involves examining the complex relationship between different factors and the sustainability of Urban Freight Transport (UFT), including accessibility, congestion, road occupancy, environmental impacts, health impacts, and road safety. The research data were collected from 100 managers and employees of logistics and transportation companies in Morocco. Structural equation modeling was utilized to test and confirm the hypotheses and the research model. The results of these analyses demonstrated a positive impact relationship between the various factors and the sustainability variable. Subsequently, we suggest the establishment of delivery areas and an urban distribution center as two sustainable logistics solutions. The analysis and its findings can be applied to any other city.

This study provides a comprehensive overview of the field of enhancing the customer-supplier relationship through big data technology and artificial intelligence (AI), reveals existing gaps and offers promising solutions for future research. SMART PLS-4 software was used to analyze the data collected, the results led to the existence of significant relationships between artificial intelligence and enhancing the relationship between the supplier and the customer (customer interaction, customer communication, customer participation, customer learning, customer experience, customer feedback). The study contributes to developing a conceptual model through the application of artificial intelligence in managing customer relationships with suppliers in the banking industry. The study contributes to developing a conceptual model through the application of artificial intelligence in managing customer relationships with suppliers in the banking industry setting. Which supports increasing knowledge in this field and helps managers develop appropriate strategies. This research is the first of its kind to organize and discuss the literature related to using artificial intelligence within the customer-supplier relationship management setting, which provides great importance to the process of using and developing artificial intelligence technology and understanding recent trends in how to develop customer–supplier relationships within the technology era.

Human abilities are the primary factors that define the path of the corporation's improvement; these capabilities can be improved via training, experience, education, and innovation. Therefore, the current study delves into the impact of different leadership styles on marketing effectiveness and corporate financial performance through the role of corporate social responsibility as a mediator by utilizing a Partial Least Squares Structural Equation Modeling (PLS-SEM) to research 100 managers in 2023 in Jordanian banking sectors. The result of this study has shown a significant and positive relationship between leadership styles, marketing effectiveness, and financial performance. Furthermore, social responsibility, which is the mediator of the study, shows a significant role in the connection between leadership styles and marketing effectiveness as well as financial performance in banks. Minutely, this study found that transformational style promotes an innovation culture and inspires employees in the banking sector, in other words, this style of leadership emphasizes corporate social responsibility programs that support the bank and society's objectives.

To mitigate global environmental impact, the textile industry must integrate environmental innovation and operational efficiency. This research delves into the influence of Green Innovation (GIV) and Green Ambidexterity (GAD) on the attainment of Green Competitive Advantage (GCG), with a specific focus on the crucial role played by Green Resilient Supply Chain (GRC) that prioritizes sustainability. The study employs a cross-sectional explanatory survey method, drawing data from 150 textile companies in Indonesia. To comprehend the dynamic relationships between the variables at hand, the study adopts the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings demonstrate that Green Ambidexterity and Green Innovation directly enhance Green Competitive Advantage while also indirectly contributing through the establishment of Green Resilient Supply Chain. These results affirm that sustainable practices and Green Innovation are pivotal components of business strategies that align with regulatory and social expectations and bolster firms' competitive positioning. The implications of this study offer valuable insights for stakeholders, enabling them to formulate strategies that incorporate sustainability aspects into their business operations to achieve optimal outcomes in a fiercely competitive market context.

The rapid development of technology has enabled companies to integrate internal and external partners working together in the supply chain network. Supply chain integration allows fast information to facilitate real-time and reliable decision-making. This study investigates the role of supply chain integration on firm performance through adopting lean manufacturing, green supply chain management, and risk management. The study surveyed manufacturing companies implementing ISO 14000 to represent green supply chain management and integrated information technology as a form of integration. The questionnaires were distributed using a Google form, and 93 valid responses were obtained. Data analysis employed a partial least square approach with SmartPLS software 4.1 version. The data processing results found that supply chain integration increased lean manufacturing by 0.684, green supply chain management by 0.451, and supply chain risk management by 0.333. Lean manufacturing companies using a continuous process control system and process improvements significantly improve green supply chain management by a path coefficient of 0.477, supply chain risk management by 0.206, and firm performance by 0.370. Green supply chain management significantly impacts supply chain risk management by a coefficient of 0.416 and firm performance by 0.189. Supply chain risk management with a system for detecting operational process risks and emergency procedures in overcoming changes in customer orders affects the increase in firm performance by 0.354. The practical contribution of research provides insight for practitioners to invest in information technology and adopt ISO 14000 implementation. Theoretical contributions in developing resources-based view theory in adopting green supply chain management and lean manufacturing.

Human resource management is essential to the success of the organization based on the concept that an organization achieves a competitive edge by effectively and efficiently utilizing its people. However, HR professionals require organizational support to increase employee commitment and passion for their work. In this study, the goal of the study is to explore the moderating impact of government support in the relation between electronic human management (E-HRM), digital orientation, and performance of medium enterprises. To examine the relationships, the researcher collected data from 309 managers from Amman's medium-sized businesses via a survey questionnaire. Partial least squares-structural equation modelling (PLS-SEM) is used in statistical analysis to evaluate the data as well as test hypotheses. The data showed that E-HRM and digital orientation have a good and substantial impact on ME performance. Furthermore, government support has a positive and significantly moderating effect between digital orientation and ME performance. On the other hand, government support has insignificant moderating influence on E-HRM and ME performance. This research extends to the literature on digital services and electronic human resource management practices in the sector of local medium enterprises. This research also discusses the implications and the future directions. One of these is that the study framework gives guidelines to HR practitioners on what competences they should focus on to improve in digital and electronic human resource management. According to the results of this research, HR professionals in medium-sized businesses should be involved in digital services, strategy planning and implementation in their organizations.

This research used a quantitative method designed based on positivism to examine the determinants of revisit intention on rafting tourism MSMEs in Bali Mediated by trust and brand love. Data were collected from 328 Indonesian Tourists with rafting history using questionnaires. The data collected were descriptively and inferentially analyzed using SPSS_29 and SEM with SmartPLS_3 software, respectively. The results showed that 1) The effect of Attitude, perceived risk, trust, and brand love, on revisit intention had a positive significant, while the effect of service quality had a positive insignificant; 2) Trust is positively and significantly influenced by attitudes, service quality, and perceived risk; 3) brand love is positively and significantly influenced by attitude; 4) Trust is able to partially mediate the influence of attitude, perceived risks, on revisit intention, while on the effect of service quality on the revisit intention is full mediation; 5) Brand love plays a role in mediating influence of attitude towards revisit intention. Theoretically, contributed to the enrichment of the Theory of Planned Behavior, Experiential Marketing, and Risks. In conclusion, practical implications are needed to educate managers on how to make rafting very memorable, hire guides who master the terrain, determine affordable prices, manage brand, and make rafting tours in Bali more attractive to increase intention to revisit. Practical implications for local governments for the accuracy of data on the number of visits require an integrated and connected system, as well as the need for guaranteed protection and security for tourists.