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The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...

The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and...

The article explores the conceptual foundations and strategic dimensions of logistics service management in the context of modern supply chain systems. Logistics service is viewed as a complex and dynamic system that int...

Identity construction is a fluid process shaped by cultural, social, and technological forces, particularly in the digital era. Jennifer Egan’s Look at Me critiques how technology and surveillance reshape selfhood, hig...

Sustainability reporting has garnered global attention in response to increasing demands for corporate accountability and transparency in environmental, social, and governance aspects. Although various reporting standard...