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This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction.

Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling.

The results showed that remote auditing significantly and positively affect audit quality. This study found that the technology readiness of both the audit firm and the client greatly influences audit quality. Notably, the technology readiness of the client positively enhances the relationship between remote auditing and audit quality, while the technology readiness of the audit firm does not play such a role.

The findings are of value to policymakers in terms of the positive impact of remote auditing on audit quality, and the role of technology readiness in this regard. In particular, they allow policymakers and regulators of audit profession to make informed and relevant decisions pertaining to the adoption of remote auditing. The findings also indicate the significance for audit firms and business institutions to pay special attention to developing their technology capabilities to keep abreast of rapid technology advancements, ensuring the maximum benefits for auditing profession, thereby enhancing their efficiency and effectiveness.

The importance of this study lies in its unique contribution to bridging the research gap related to understanding the pivotal role of technology readiness in enhancing the relationship between the use of remote auditing and the achievement of high audit quality.

The purpose of this paper is to determine how we ought to distinguish between reference and readers' advisory (RA) service, given the latter’s turn toward a whole collection approach. In other words, the paper answers this question: If both reference and RA librarians aim to meet patrons’ information needs and may theoretically do so using the same materials, then how are we to differentiate the two services conceptually?

In this conceptual paper, we posit that we can distinguish between RA and reference using Louise Rosenblatt’s theory of the aesthetic transaction. With this theory in hand, we can redefine the service distinction in terms of the stance – aesthetic or efferent – that the patron expects to take toward the material they seek.

On our account, the reader’s desired stance becomes a kind of hermeneutical lens through which a library worker may productively evaluate plausible pathways and materials. An aesthetic lens is characteristic of RA; it makes features of potential aesthetic transactions between a particular reader and a particular text (or genre or author’s oeuvre) salient.

The proposed account constitutes a novel application of Rosenblattian response theory, one that grounds and refines the going view that RA’s proper focus is on supporting a particular sort of experience rather than providing particular sorts of texts. This theoretical emendation also better aligns the service distinction with contemporary conceptualizations of RA as a “whole collection” service. Important practical and philosophical implications follow from the new account.

This study aims to explore the essential factors of the reason for (RF) and reason against (RA) and their impact on tourist attitudes and intentions to use e-bike sharing services by using a novel approach based on behavioral reasoning theory (BRT).

A quantitative method was used to collect data from 292 tourists and analyze the data using the partial least squares structural equation modeling (PLS-SEM) technique.

The outcomes indicate that both “RF” and “RA” are crucial in affecting tourist attitudes and intentions to use e-bike-sharing services. In addition, factors such as convenience, price saving and time saving were identified as “RF” while “RA” weather conditions, safety concerns and image barriers were identified that affect tourist attitudes and intention to use e-bike sharing services. These findings also indicate that tourists’ values of openness to change significantly influence “RF” and have no impact on “RA” and attitude toward e-bike-sharing services.

This study provides valuable insights that complement the existing literature on electric bike sharing and BRT in the context of promoting sustainable and eco-friendly consumption.

This research takes a significant step forward in investigating the tourist attitudes and intentions toward using e-bike sharing services in a tourist destination growing economy by using the BRT theory and proposing a model that considers both the “RF” and “RA” using e-bikes for urban transportation.

本研究旨在利用基于 BRT 的新方法, 探讨使用电动自行车共享服务的支持原因（RF）和反对原因（RA）的基本因素及其对游客使用电动自行车共享服务的态度和意图的影响。

采用定量方法收集 292 名游客的数据, 并使用 PLS-SEM 技术分析数据。

结果表明“RF”和“RA”对于影响游客使用电动自行车共享服务的态度和意图至关重要。此外, 方便、节省价格和节省时间等因素被确定为“RF”, 而“RA”则被确定为影响游客态度和使用电动自行车共享服务意愿的天气条件、安全问题和形象障碍。这些发现还表明, 游客对变革的开放价值观显着影响“RF”, 但对“RA”和对电动自行车共享服务的态度没有影响。

这项研究提供了宝贵的见解, 在促进可持续和环保消费的背景下补充了有关电动自行车共享和 BRT 的现有文献。

本研究利用 BRT 理论, 在调查经济增长的旅游目的地中游客对使用电动自行车共享服务的态度和意图方面迈出了重要一步, 并提出了一个同时考虑“RF”和“RA”的模型用于城市交通的电动自行车。”

Este estudio pretende explorar los factores esenciales de las razones a favor (RF) y en contra (RA) y su impacto en las actitudes e intenciones de los turistas de utilizar los servicios de bicicletas eléctricas compartidas (e-bike sharing) utilizando un enfoque novedoso basado en la BRT.

Se utilizó un método cuantitativo para recopilar datos de 292 turistas y analizarlos mediante la técnica PLS-SEM.

Los resultados indican que tanto la “RF” como la “RA” son cruciales para afectar a las actitudes e intenciones de los turistas de utilizar los servicios de e-bike-sharing. Además, se identificaron como “RF” factores como la comodidad, el ahorro de precio y el ahorro de tiempo, mientras que como “RA” se identificaron las condiciones meteorológicas, las preocupaciones por la seguridad y las barreras de imagen que afectan a las actitudes de los turistas y a su intención de utilizar los servicios de e-bike sharing. Estos resultados también indican que los valores de apertura al cambio de los turistas influyen significativamente en “RF” y no tienen ningún impacto en “RA” ni en la actitud hacia los servicios de e-bike sharing.

Este estudio aporta valiosas ideas que complementan la bibliografía existente sobre el uso compartido de bicicletas eléctricas (e-bike sharing) y el BRT en el contexto de la promoción de un consumo sostenible y respetuoso con el medio ambiente.”

Esta investigación da un importante paso adelante en la investigación de las actitudes e intenciones de los turistas hacia la utilización de los servicios de e-bike sharing en un destino turístico de economía en crecimiento utilizando la teoría del BRT y proponiendo un modelo que tiene en cuenta tanto la “RF” como la “RA” que utilizan las e-bikes para el transporte urbano.”

The primary objective of this study is to examine how students' technological factors affect remote access (RA) in smart learning (SL) environments. Additionally, the paper explores the moderating effect of students' technical skills (TS) on RA and SL.

The study applied a quantitative research approach and collected 125 valid questionnaires from students in Oman's higher education institutions (HEIs). A structural equation model (SEM) was employed for data analysis using the Smart PLS 4 version to examine the influence of technological factors on RA in SL environments.

It was found that the use of cloud-based RA in SL is influenced by students' use of technology, technology competitiveness and the availability of institutional software (IS). Moreover, students' TS were found to play a crucial role in moderating RA and SL, as well as technical knowledge (TK) and SL. These findings highlight the importance of technical competencies and software availability in shaping students' RA experiences.

The study's findings should be interpreted with caution due to the limited sample size, which may restrict the generalizability of the results.

The study suggests the technological learning capabilities of HEIs, which significantly improved by prioritizing critical technical factors, including knowledge and use of technology, availability of institutional software and RA antecedents in SL environments.

This paper offers practical and actionable directions for HEIs, universities, colleges and educators looking to incorporate technology into their practices in the dynamic and ever-evolving Fourth Industrial Era.

This study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by determining the effect of fraud perception on the intention to invest in crypto assets from the investor’s perspective.

As part of this quantitative research, a survey was conducted on individuals residing in Türkiye and aged 18 years and above through a convenience sampling method. A total of 446 participants were included in the study. The data collected was analyzed using the partial least squares-variance based structural equation modeling (PLS-SEM) method using the SmartPLS program.

Fraud perception causes individuals to be more risk-averse and reduces their intention to invest in crypto assets. At the same time, it has been observed that risk-averse individuals have lower intention to invest in crypto assets. According to the results of the mediating effect analysis, risk aversion behavior partially mediates between the fraud perception and the intention to invest in crypto assets. Among the emotions, only fear increases risk aversion behavior. Among the personality traits, extroversion and openness to experience personality traits reduce risk aversion behavior, whereas neuroticism personality traits increase the intention to invest in crypto assets.

In an environment where traditional auditing activities are insufficient, increasing investors’ perceptions of fraud can reduce fraud-related losses. In this context, to the best of the authors’ knowledge, the present study might be among the first to investigate the impact of individuals’ perceptions of fraud on their investment intentions in crypto assets.

This study examines the Robo-Advisors (RA) based on Artificial Intelligence (AI), a new service that digitises and automates investment decisions in the financial and banking industries to provide low-cost and personalised financial advice. The RAs use objective algorithms to select portfolios, reduce behavioural biases, and improve transactions. They are inexpensive, accessible, and transparent platforms. Objective algorithms improve the believability of portfolio selection.

This study adopts a qualitative approach consisting of an exploratory examination of seven different RA case studies and analyses the RA platforms used in the banking industry.

The findings provide two different approaches to running a business that are appropriate for either fully automated or hybrid RAs through the realisation of two platform model frameworks. The research reveals that relying solely on algorithms and not including any services involving human interaction in a company model is inadequate to meet the requirements of customers in decision-making.

This study emphasises key robo-advisory features, such as investor profiling, asset allocation, investment strategies, portfolio rebalancing, and performance evaluation. These features provide managers and practitioners with new information on enhancing client satisfaction, improving services, and adjusting to dynamic market demands.

This study fills the research gap related to the analysis of RA platform models by providing a meticulous analysis of two different types of RAs, namely, fully automated and hybrid, which have not received adequate attention in the literature.

This paper aims to investigate the thermal performance of equivalent square and circular thermal systems and compare the heat transport and irreversibility of magnetohydrodynamic (MHD) nanofluid flow within these systems.

The research uses a constraint-based approach to analyze the impact of geometric shapes on heat transfer and irreversibility. Two equivalent systems, a square cavity and a circular cavity, are examined, considering identical heating/cooling lengths and fluid flow volume. The analysis includes parameters such as magnetic field strength, nanoparticle concentration and accompanying irreversibility.

This study reveals that circular geometry outperforms square geometry in terms of heat flow, fluid flow and heat transfer. The equivalent circular thermal system is more efficient, with heat transfer enhancements of approximately 17.7%. The corresponding irreversibility production rate is also higher, which is up to 17.6%. The total irreversibility production increases with Ra and decreases with a rise in Ha. However, the effect of magnetic field orientation (γ) on total EG is minor.

Further research can explore additional geometric shapes, orientations and boundary conditions to expand the understanding of thermal performance in different configurations. Experimental validation can also complement the numerical analysis presented in this study.

This research introduces a constraint-based approach for evaluating heat transport and irreversibility in MHD nanofluid flow within square and circular thermal systems. The comparison of equivalent geometries and the consideration of constraint-based analysis contribute to the originality and value of this work. The findings provide insights for designing optimal thermal systems and advancing MHD nanofluid flow control mechanisms, offering potential for improved efficiency in various applications.

The purpose of this study is to analyze the free convection phenomena arising from a temperature disparity between a cold circular cylinder and a heated corrugated cylinder.

Numerical simulations were used to analyze the convection patterns. The inner cylinder, made of a thermally conductive solid material, was heated through its inner surface, while the space between the cylinders was filled with air. The governing equations for velocity, pressure and temperature were solved using a Galerkin finite element method-based solver for partial differential equations.

The study explored various parameters affecting the dynamic and thermal structure of the flow, including the Rayleigh number (10³ ≤ Ra ≤ 10⁶), the number of corrugations of the inner cylinder (3 ≤ N ≤ 18), the thermal conductivity of the hollow cylinder (1 ≤ K ≤ 200) and the angle of inclination of the inner cylinder (0° ≤ φ ≤ 90°). Results indicated a notable sensitivity of flow intensity to changes in the Rayleigh number and the inner cylinder’s inclination angle φ. Particularly, for Ra = 10⁶, the average heat transfer rate increased by 203% with a K ratio increment from 1 to 100 but decreased by 16.3% as the number of corrugations increased from 3 to 18.

This research contributes to understanding the complex interplay between geometry, thermal properties and flow dynamics in natural convection systems involving cylindrical geometries. The findings offer useful insights for improving the transfer of heat procedures in real-world situations.

This paper aims to identify the variables responsible for classifying the investors into risk takers (RT) and risk avoiders (RA) across their economic perspectives.

The research offers a novel and unobtrusive measure of classifying investors into RT and RA based on a set of financial risk tolerance (FRT) questions. The authors have investigated the causes of discrimination across economic perspectives over a sample of 552 investors exposed to market risk.

The authors identify that out of the total of 11 risk assessment variables, only three are responsible for classifying investors into RA and RT. The variables are risk return trade-off, comfort level dealing with risk, and understanding short-term volatility. Financial literacy is considered as an emerging cause of discrimination. Further, the authors highlight the most striking finding to be the discriminating factors across wealth and source of income of the investors.

Existing research on FRT can be loosely segregated into three groups: the relationship between an individual's financial and non-FRT, estimation of FRT score (FRTS), and perceived self-assessed FRTS. The current research roughly falls into the third category of study where the authors have not only studied the self-assessed risk tolerance but also evaluated the predictors. Most of the studies have focussed on estimating self-assessed FRT with the help of one direct question to the respondent. However, the uniqueness of this study is that the researchers have used an instrument comprising a series of direct and indirect questions that can easily estimate the self-assessed risk perception and also discriminate the role of the economic factors that have any impact on self-assessed FRTS.

Thermal energy storage systems use thermal energy to elevate the temperature of a storage substance, enabling the release of energy during a discharge cycle. The storage or retrieval of energy occurs through the heating or cooling of either a liquid or a solid, without undergoing a phase change, within a sensible heat storage system. In a sensible packed bed thermal energy storage system, the structure comprises porous media that form the packed solid material, while fluid occupies the voids. Thus, a cavity, partially filled with a fluid layer and partially with a saturated porous layer, has become important in the investigation of natural convection heat transfer, carrying significant relevance within thermal energy storage systems. Motivated by these insights, the current investigation delves into the convection heat transfer driven by buoyancy and entropy generation within a partially porous cavity that is differentially heated, vertically layered and filled with a hybrid nanofluid.

The investigation encompasses two distinct scenarios. In the first instance, the porous layer is positioned next to the heated wall, while the opposite region consists of a fluid layer. In the second case, the layers switch places, with the fluid layer adjacent to the heated wall. The system of equations for fluid and porous media, along with appropriate initial and boundary conditions, is addressed using the finite difference method. The Tiwari–Das model is used in this investigation, and the viscosity and thermal conductivity are determined using correlations specific to spherical nanoparticles.

Comprehensive numerical simulations have been performed, considering controlling factors such as the Darcy number, nanoparticle volume fraction, Rayleigh number, bottom slit position and Hartmann number. The visual representation of the numerical findings includes streamlines, isotherms and entropy lines, as well as plots illustrating average entropy generation and the average Nusselt number. These representations aim to provide insight into the influence of these parameters across a spectrum of scenarios.

The computational outcomes indicate that with an increase in the Darcy number, the addition of 2.5% magnetite nanoparticles to the GO nanofluid results in an enhanced heat transfer rate, showing increases of 0.567% in Case 1 and 3.894% in Case 2. Compared with Case 2, Case 1 exhibits a 59.90% enhancement in heat transfer within the enclosure. Positioning the porous layer next to the partially cooled wall significantly boosts the average total entropy production, showing a substantial increase of 11.36% at an elevated Rayleigh number value. Positioning the hot slit near the bottom wall leads to a reduction in total entropy generation by 33.20% compared to its placement at the center and by 33.32% in comparison to its proximity to the top wall.