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This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.

The data was obtained through 152 survey questionnaires from a total of 43 privately owned and six state-owned commercial banks in Bangladesh. The analysis was conducted using structural equation modeling.

The findings demonstrate that the independence of internal auditors and the quality of IA substantially impact enhancing the efficiency of IA. On the other hand, the competence of internal auditors and management support in IA functions do not significantly impact the effectiveness of IA.

The study’s findings may have significant policy implications for the government, regulators, internal auditors, management committees and other stakeholders in establishing programmes to enhance the efficacy of IA as a component of banking audit management reforms.

This study makes three distinct contributions to the existing literature. Firstly, previous literature focused on the determinants affecting the external audit efficiency of the public companies and banking sectors in Bangladesh (Hasan, 2018; M. M. U. Reza, 2021). In this study, the author enhances the research by presenting empirical findings on the IA effectiveness of banks. Secondly, the author expands the research by incorporating both private and state-owned commercial banks as samples. Thirdly, the study is unique given that it investigates the effectiveness of IA in response to the recent financial scandals in the banking industry of Bangladesh (The Daily Star, 2023).

This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).

The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.

The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.

This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.

The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.

To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

This study aims to explore the role of international ambidexterity (IA) in improving the innovation capability of emerging market multinationals. In particular, the main purpose of this research is to study the relationship amongst digitalisation, IA and innovation performance (IP) amongst multinational enterprises in China’s healthcare industry.

The data for this investigation were collected from 134 listed companies in China’s healthcare industry during the study period. This study tested the hypotheses by constructing a two-way fixed-effects model.

The results show that both the balance dimension and the combined dimension of IA have significant positive effects on IP. Digitalisation not only has a direct positive effect on IP but also positively moderates the positive correlation between IA and IP.

Previous studies have not captured the relationship between ambidexterity, digitalisation and IP, and this study helps to fill in the gap and examine these associations in China’s healthcare industry. The results of this study provide valuable insights for healthcare industry managers to understand the role of ambidexterity and digitalisation in innovation in the context of internationalisation.

International Accounting Standards Rule 37 (IAS 37) for Contingent Liabilities and Assets were designed to make analysis of exposures facing a corporate entity easier to understand, but the rules may be insufficiently prescriptive making provisions inadequate predictors of potential outlays. The purpose of this research is to redress this problem. We apply financial option theory to objectively mark-to-market the appropriateness of provisions replacing subjective inputs with market derived calculations.

This study applies financial option theory to determine whether provisions are appropriate according to market data. This research supports inferences regarding the probability of a provision being used while evidencing scope for earnings management.

In addition to showing how IAS 37 provisions may be calibrated against market data, from the large sample of UK-listed companies, the proposition that over-provisioning is common and related to share price volatility, is supported, supporting the view that IAS 37 rules may facilitate earnings management.

The financial and reporting community have struggled in interpreting the appropriateness of IAS 37 provisions. Are they too large or too small? What is the probability they will be used? Using option theory and market data, various subjective judgements may now be validated. This research should have tangible value to analysts, auditors, investors and other stakeholders concerned in the accurate valuation of potential liabilities.

Replacing subjective judgement and insufficiently prescriptive guidance, this study shows that financial option theory and share price data may be used to objectively calibrate the size of IAS 37 provisions.

This study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that women directors tend to lower the COE through the channel of IA.

This study uses the US-listed firms’ data from 2002 to 2014, comprising 11,189 firm-year observations. This study measures the COE by aggregating the four unique market-based COE models and apply pooled ordinary least square to estimate our results.

This study documents that women directors are linked to IA, and that IA is linked to the COE. Furthermore, in the mediation test, IA fully mediates the relationship between women directors and the COE. This study's results also validate the critical mass hypothesis, as the IA shows full mediation between the critical mass of women directors and COE. This study also discusses the limitations and major implications of the results along with possible future directions.

This study also supports the positive role of females in improvising the economic performance of the firms and supporting the sustainable development goals-5 (gender equality).

The originality of this study lies in its theoretical as well as empirical contributions. First, this study follows the line of inquiry of the mediation analysis, thereby contributing by examining whether the relationship between women directors and financial value, i.e. COE, is indirect. Second, in addition to ex post measures of the COE, this study used four ex ante unique market-based models to measure the COE. Most of the prior studies just rely on book-based measures or use a single market-based mode. Third, the findings contribute insights into how women directors add value and benefits firms.

The COVID-19 epidemic caused significant disruptions to numerous supply chains. In order to enhance the resilience of supply chains, Collaboration (CO), Information Alignment (IA), and Big Data Analytics Capability (BDAC) have emerged as contemporary strategies within the humanitarian context. This study was conducted to explore the mechanism via which the effect of BDAC, IA and CO on Humanitarian Supply Chain Resilience (HSCR) in the humanitarian space could be optimized through Organizational Flexibility (OF).

A model of six hypotheses was developed based on the Organizational Information Processing Theory (OIPT). Data from 127 supply chain managers in humanitarian organizations were used to test the hypotheses. The analysis employed both descriptive and inferential statistics using SPSS version 26 and Smart-PLS version 3.

The study revealed that BDAC, IA, and CO individually influence supply chain resilience in the humanitarian setting while OF did not moderate the relationship between BDAC, IA, CO, and HSCR.

It is essential that humanitarian stakeholders prioritize factors that could increase supply chain resilience by employing contemporary BDA technologies, effective information flow, and collaborative strategies to set up a robust humanitarian SC system that could help lessen the impact of disasters.

This presents interesting insights that advance theoretical debates on how CO, IA, and BDAC under varying levels of OF could influence SCR in the humanitarian context. The paper further offers some useful guidance to managers in relief organizations who desire to build resilient supply chains by leveraging BDAC, collaboration and information alignment. Finally, the paper may also provoke future humanitarian scholars to replicate the study using different approaches.

Informed by the resource-based view of the firm, dynamic capabilities theory and contingency theory, this study examines the impact of Industry 4.0 (IR4.0) technologies adoption on firm performance (FP) while accounting for the mediating role of innovation ambidexterity (IA) and moderating roles of contextual and methodological factors that drive the performance gains of the phenomenon.

A random-effect model in comprehensive meta-analysis (CMA) is used to synthesize 113 studies in 115 independent samples with 192,188 observations.

This analysis demonstrates that IR4.0 digital technologies are directly related to financial and non-financial performance, disclosing that the performance effect on non-financial is the largest. Moreover, there is a complementary partial mediation role of the impacts of IR4.0 on FP by IA. Furthermore, this focal relationship is moderated by boundary-spanning conditions: contextual factors – firm size, business type, economic development, industry sector and methodological factors – proxy of FP, sample size and study type.

The results imply that IR4.0 produces financial and non-financial benefits by enabling firms to develop dynamic capabilities like innovation ambidexterity, which informs managers and practitioners that unless IR4.0 technologies and IA strategies are combined together to generate superior FP, IR4.0, in and of itself, would produce a less positive impact on FP than the combined impact of IR4.0 and IA. Therefore, managers should focus on converting IR4.0 resources to dynamic capabilities like IA by leveraging open innovation strategies or building IR4.0-based coordination mechanisms by creating cross-unit business synergies.

To the best of the authors' knowledge, per the literature review, this is the first meta-analysis structural equation modeling study on the interplay between IR4.0, innovation ambidexterity and firm performance.

This paper aims to systematically review the application of artificial intelligence (AI) in the tourism industry. By integrating human–computer interaction, machine learning, big data and other relevant technologies, the study establishes a comprehensive research framework that explores the systematic connections between AI and various facets of tourism.

This paper conducts a keyword co-occurrence analysis of 4,048 articles related to AI in tourism. The analysis identifies and classifies dominant topics, which are further refined through thematic literature review and manual coding for detailed discussion.

The analysis reveals five main topics: AI’s impact on tourist experience, AI in tourism marketing and prediction, AI in destination management, AI’s role in tourism enterprises and AI integration in strategic and regulatory framework. Each topic is reviewed to construct an integrated discussion that maps the current landscape and suggests directions for future research.

This paper transcends the fragmented discourse commonly found in the literature by establishing a unified framework that not only enhances understanding of the existing methodologies, theories and applications of AI in tourism but also identifies critical areas for breakthroughs, aiming to inspire a more humane and sustainable integration of AI in the tourism industry.

本文旨在系统回顾人工智能（AI）在旅游业中的应用。通过整合人机交互、机器学习、大数据和其他相关技术, 本研究建立了一个全面的研究框架, 探索人工智能与旅游业各方面之间的系统联系。

本文对4048篇与旅游业人工智能相关的文章进行了关键词共现分析。分析确定了主要议题并对其进行了分类, 然后通过主题文献梳理和手动编码对其进行了进一步完善, 以便进行详细讨论。

分析揭示了五个主要主题：人工智能与旅游体验、人工智能与旅游营销和预测、人工智能与目的地管理、人工智能与旅游企业, 以及人工智能在战略和监管框架中的整合。每个主题都进行了回顾, 以构建一个综合讨论, 勾勒出当前的研究格局, 并提出了未来的研究方向。

研究力图突破目前关于旅游与人工智能的碎片化讨论, 建立了一个统一的框架, 旨在加强对旅游业中人工智能现有方法、理论和应用的理解, 还点明了需要突破的关键领域, 以助力旅游业与人工智能共同创造更加人性化和可持续发展的前景。

Este artículo pretende revisar sistemáticamente la aplicación de la inteligencia artificial (IA) en el sector turístico. Mediante la integración de la interacción humano-ordenador, el aprendizaje automático, big data y otras tecnologías relevantes, el estudio establece un marco de investigación exhaustivo que explora las conexiones sistemáticas entre la IA y diversas facetas del turismo.

Este trabajo realiza un análisis de co-ocurrencia de palabras clave de 4.048 artículos relacionados con la IA en el turismo. El análisis identifica y clasifica los temas dominantes, sobre los que se profundiza mediante una revisión temática de la literatura y una codificación manual para su discusión detallada.

El análisis presenta cinco temas principales: El impacto de la IA en la experiencia turística, la IA en el marketing y la predicción turística, la IA en la gestión de destinos, el papel de la IA en las empresas turísticas y la integración de la IA en el marco estratégico y normativo. Cada tema se revisa para construir un debate integrado que trace el panorama actual y sugiera direcciones para futuras investigaciones.

Este artículo expande el análisis fragmentado que suele encontrarse en la bibliografía al establecer un marco unificado que no sólo mejora la comprensión de las metodologías, teorías y aplicaciones existentes de la IA en el turismo, sino que también identifica las áreas críticas para los avances, con el objetivo de inspirar una integración más humana y sostenible de la IA en la industria turística.

The purpose of this study is to analyze the relationship between academic writing and generative artificial intelligence (AI).

This paper is characterized as exploratory and descriptive, with a qualitative approach. Two approaches were used: the first, a narrative review of the literature with a systematic search from which a data collection stage was carried out using asynchronous interviews by means of an online questionnaire.

The results indicate that generative AI should be seen as a complementary tool for creative and critical academic writing. The data collected also highlighted issues related to academic dishonesty and the new type of plagiarism – plagiarism made possible by technologies – as well as issues of authorship and legitimacy of work carried out with AI and the loss of reflective and critical thinking and creativity.

The considerable increase in resources using AI in all dimensions of human life.

The impact that the use of generative AIs can have on the creation of knowledge and the dissemination of scientific research.

The impact that the use of generative AIs can have on the creation of knowledge and on the dissemination of scientific research.

The need for academia to anticipate the use of AI in academic writing and to incorporate its benefits into this process, especially considering researchers in training.

El objetivo de este artículo es analizar la relación entre la escritura académica y la inteligencia artificial generativa.

Este artículo se caracteriza por ser exploratorio y descriptivo, con un enfoque cualitativo. Se utilizaron dos enfoques: el primero, una revisión narrativa de la literatura con una búsqueda sistemática, a partir de la cual se llevó a cabo una etapa de recogida de datos mediante entrevistas asincrónicas a través de un cuestionario online.

Los resultados indican que la IA generativa debe considerarse una herramienta complementaria para la escritura académica creativa y crítica. Los datos recogidos también pusieron de manifiesto cuestiones relacionadas con la deshonestidad académica y el nuevo tipo de plagio, el plagio posibilitado por las tecnologías, así como cuestiones de autoría y legitimidad del trabajo realizado con Inteligencia Artificial, la pérdida de pensamiento reflexivo y crítico y la creatividad.

La necesidad de que el mundo académico se anticipe al uso de la IA en la escritura académica e incorpore sus ventajas a este proceso, considerando principalmente a los investigadores en formación.

El considerable aumento de los recursos que utilizan la IA en todas las dimensiones de la vida humana.

El impacto que puede tener el uso de las IA generativas en la creación de conocimiento y la difusión de la investigación científica.

El impacto que puede tener el uso de las IA generativas en la creación de conocimiento y la difusión de la investigación científica.

O objetivo deste artigo é analisar a relação entre a redação acadêmica e a inteligência artificial generativa.

Este artigo é caracterizado como exploratório e descritivo, com uma abordagem qualitativa. Foram usadas duas abordagens: a primeira, uma revisão narrativa da literatura com uma busca sistemática, a partir da qual foi realizada uma etapa de coleta de dados usando entrevistas assíncronas por meio de um questionário on-line.

Os resultados indicam que a IA generativa deve ser vista como uma ferramenta complementar para a redação acadêmica criativa e crítica. Os dados coletados também destacaram questões relacionadas à desonestidade acadêmica e ao novo tipo de plágio - o plágio possibilitado pelas tecnologias, bem como questões de autoria e legitimidade do trabalho realizado com a Inteligência Artificial, a perda do pensamento reflexivo e crítico e da criatividade.

A necessidade de a academia antecipar o uso da IA na redação acadêmica e incorporar seus benefícios nesse processo, considerando principalmente pesquisadores em formação.

O aumento considerável de recursos usando IA em todas as dimensões da vida humana.

O impacto que o uso de IAs generativas pode ter sobre a criação de conhecimento e a disseminação de pesquisas científicas.

O impacto que o uso de IAs geradoras pode ter na criação de conhecimento e na disseminação de pesquisas científicas.