Client Demands Research Articles

The Impact of COVID-19 Pandemic on the Banking Industry and Its Customers

, including customer demand, digital transformation, risk management methods, and overall financial performance. Focusing on shifts in client demand for loans and financial products, the rise of digital banking, and banks' reactions to increased financial risks, this study examines how the pandemic affected conventional banking operations and customer interactions. The goals of the research are to look at how banks changed their services throughout the pandemic, how they dealt with risk, and how well they did financially. The research relies on secondary data analysis that scours academic journals, government documents, business reports, and bank records. Findings highlight a sharp drop in loan demand in the early phases of the epidemic, followed by a dramatic increase in demand for mortgage refinancing and corporate loans supported by the government. Online and mobile banking saw a meteoric rise in popularity as more and more clients made the switch. Lending restrictions and provisions for non-performing loans were tightened by banks in response to financial instability, which had a detrimental impact on their profitability. Better digital banking infrastructure, more robust risk management frameworks, and more adaptable financial products that can react to crises more effectively are some of the long-term consequences that the study emphasizes for the banking sector. At its end, the paper suggests ways financial institutions might be better ready for future disruptions and urges additional investigation into how fintech will play a role and how regulations will alter in the banking industry after a pandemic.

“We need help too”: establishing client and practitioner demand for responsive programs for women sentenced for child sexual abuse in Australia

There is growing recognition internationally of the prevalence and impact of female-perpetrated child sexual abuse (CSA). Prior research has indicated gender-specific offending pathways and motivations for women involved in this crime, bringing into question whether there is a need for tailored offense-­specific interventions and whether these would increase treatment efficacy for this population. Using data collected across three Australian jurisdictions, this study used a mixed-methods design to explore the perceptions of correctional practitioners (n = 44) and justice-involved women currently serving a sentence for CSA (n = 18) on accessibility and demand for offense-specific correctional programs, and perceived benefits of such programs. Results indicate substantial support from practitioners (93.18%) and justice-involved women (100%) for the development of offense-specific interventions, despite there currently being few opportunities to access such interventions within correctional settings in Australia. A range of perceived benefits of such programs were indicated by both sample populations, namely, that targeted support would likely reduce the risk of recidivism by promoting greater self-awareness and improvement, peer support, and future-focused planning. Findings highlight a significant practice gap in correctional treatment and underscore the current demand for offense-specific interventions to improve outcomes for women who perpetrate CSA.

The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management

This study examines the economic incentive theory, positing that listed investment banks facing significant economic pressure are likely to compromise their underwriting quality to meet client demands. Analyzing Chinese IPO firms from 2006 to 2020, we observe that those underwritten by listed investment banks demonstrate more substantial earnings management compared to those underwritten by privately held banks. This tendency is more evident in scenarios where investment banks have stronger economic incentives, weaker corporate governance, and increased performance pressure. We also find that IPO firms underwritten by listed investment banks are likelier to pass the IPO screening by the China Securities Regulatory Commission and secure higher IPO prices through pronounced earnings management. Additionally, these firms show poorer post-IPO accounting performance and stock returns. Our findings suggest that the public listing of investment banks can compromise the impartiality and quality of their services as gatekeepers in the capital market, particularly in emerging markets with limited shareholder rights protection. These results underscore the need for investors, stakeholders and regulators to be vigilant about the potential compromise to the independence of investment banks following their public listings.

Dynamic Characterization of Diameter for Round Surfaces using a Non-contact Optical Measurement System

Ensuring uniformity in the final round product's diameter is essential to production line operations because it permits adherence to geometry specifications and fulfills client demands. Non-contact diameter measurement systems are essential for manufacturing cost savings as well as quality monitoring. However, because of their non-linear movement, lengthy manufactured specimens like rods might be difficult to measure the diameter of precisely. Typically, analysis systems rely on costly and intricate optical components, limiting accessibility to small businesses. This research aims to address this issue by presenting a low-cost and practical optical system for measuring the diameters of round samples in continuous lines. The aim here is to obtain instant feedback through dynamic measurement and to create a continuous control mechanism that will contribute to sustainability. Experimental results show that the proposed method exhibits a high level of precision, with a measurement accuracy of 0.25% of nominal diameter.

The Helper or the Help: Co-Transference Between Black Female Therapists and White Clients

This paper examines how the identities of Black female therapists and their White clients may contribute to enactments stemming from what this author calls a Black Nanny-White Charge co-transference. The roots of the Black Nanny-White Charge co-transference can be traced to the intergenerationally transmitted roles both therapist and client have inherited from the racial oppression Black women have been subjected to in the United States, the historic role Black women have played in caring for White children, and the experience many middle-class and wealthy White children have had of being cared for by a Black woman. Though much of the literature on racial dissimilarity between therapists and clients features White therapist-BIPOC client dyads, drawing on psychoanalytic theories of intersubjectivity and the framework of intersectionality, this paper explores the unique, mostly unconscious features of the dynamic interactions between Black female therapists and their White clients. The meta psychoanalytic theory of intersubjectivity allows for recognition of a racialized co-transference among White clients working with Black female therapists and helps avoid the potential pitfalls that could forestall mutual recognition. The author coins the term nurture hesitancy to describe the reluctance Black female therapists may experience when engaging White clients. Using two clinical vignettes, the author illustrates how the developmental achievement of mutual recognition between Black female therapists and White clients demands resolution of the Black Nanny co-transference and nurture hesitancy.

DNA computing and meta-heuristic-based algorithm for big data task scheduling in cloud computing

With the advent of cloud computing, there is a need to enhance both the methods and algorithms of big data workloads for task scheduling. Due to the global spread of services with changing task load circumstances and different cloud client demands, big data task scheduling in cloud systems is a time-consuming process. The proposed approach emphasises the necessity for efficient big data task scheduling in the cloud computing, which exacerbate data processing. Virtual machines frequently utilise all three types of physical resources: CPU, memory, and storage. Big data task scheduling is one of the most important implications of cloud computing application resource management, and this research work meticulously offers a task scheduling technique for advancing cloud computing.

Smart calibration and monitoring: leveraging artificial intelligence to improve MEMS-based inertial sensor calibration

Micro-electro-mechanical systems (MEMS)-based sensors endure complex production processes that inherently include high variance. To meet rigorous client demands (such as sensitivity, offset noise, robustness against vibration, etc.). products must go through comprehensive calibration and testing procedures. All sensors undergo a standardized and sequential calibration process with a predetermined number of steps, even though some may reach the correct calibration value sooner. Moreover, the traditional sequential calibration method faces challenges due to specific operating conditions resulting from manufacturing discrepancies. This not only extends the calibration duration but also introduces rigidity and inefficiency. To tackle the issue of production variances and elongated calibration time and enhance efficiency, we provide a novel quasi-parallelized calibration framework aided by an artificial intelligence (AI) based solution. Our suggested method utilizes a supervised tree-based regression technique and statistical measures to dynamically identify and optimize the appropriate working point for each sensor. The objective is to decrease the total calibration duration while ensuring accuracy. The findings of our investigation show a time reduction of 23.8% for calibration, leading to substantial cost savings in the manufacturing process. In addition, we propose an end-to-end monitoring system to accelerate the incorporation of our framework into production. This not only guarantees the prompt execution of our solution but also enables the identification of process modifications or data irregularities, promoting a more agile and adaptable production process.

Scope Management in Industry 4.0 Projects

This study investigates the implementation of marketing innovations within the framework of Industry 4.0, focusing on Asian corporate culture. Companies must innovate in the rapid globalization and digital transformation era to stay competitive and meet evolving client demands. The research identifies 15 critical attributes essential for marketing innovation in Industry 4.0, including augmented reality, virtual cryptocurrencies, and the Internet of Things (IoT). These innovations represent a blend of technological and non-technological advancements companies use to enhance their marketing strategies. The study examines the impacts of these innovations through a survey of 50 companies utilizing Industry 4.0 technologies. Key findings indicate significant impacts such as increased competitiveness, improved customer communication, and enhanced work efficiency. Larger companies and those in the automotive sector rate these impacts more highly, reflecting their greater reliance on technological advancements. Additionally, the study reveals that cultural factors influence the perception of these impacts, with companies in Asian cultures exhibiting varied responses compared to those with a global business culture. The pilot study utilized qualitative and quantitative methods, including structured surveys and descriptive statistical analysis. The results underscore the importance of effective scope management in successfully implementing Industry 4.0 projects, emphasizing the need for clear goal-setting, resource allocation, and change control. The research highlights the necessity for organizations to adapt their corporate culture and develop innovative marketing strategies tailored to their specific contexts. These insights offer practical recommendations for optimizing project outcomes and maintaining competitiveness in the digital age.

Corporate Governance and Board Attributes: A Bibliometric View

Numerous high-profile corporate scandals in the 1990s—involving companies like Tyco, Enron, Arthur Anderson, Xerox, AIG Insurance, Lehman Brothers, etc.—elucidated the government's inadequacy in overseeing shareholder interests. These scandals affected markets worldwide. In order to address corporate misconduct and keep investor trust and strong performance, it is claimed that CG must be improved to a "sound" quality. Some well-known examples include the US Sarbanes-Oxley Act, the recommendations for corporations made by the EU Cadbury Committee, and the corporate governance standards set out by the OECD. First and foremost, the Cadbury Committee (1992) supported exposure as "a medium for responsibility," highlighting the need to increase reporting requirements to prevent regulatory complications. " But instead of trying to pin it down, they summed it up as "the ability for investors and others to assess companies' performance and governance practice and respond in an informed way"—commercial gest. "Guidance on Good Practices in Corporate Governance Disclosure" (OGCD, 2006) specifies that any major issues with the company's CG should be disclosed promptly. The "substance over form" principle dictates that the exposure be brief, precise, and easy to understand. As a result of these "new" developments, businesses are being pressured to follow "sharpe practice" requirements, claims Dragmore (2009). Reporting on corporate governance and social responsibility, community across time, adding an operations report, balancing financial and non-financial information, and story reporting are all part of these rules. The quality of financial and non-financial information disclosures is influenced by "the robustness" of the reporting morals, which FASB (2001) states is the basis for disclosures of both types of information. In addition, transparency reveals the company's performance, growth strategies, client demand, and issues (Chahine and Filatotchev, 2008). Shareholders are able to evaluate the operation's effectiveness as a result of information disclosure by observing how efficiently the company's funds are being utilised to benefit the star. It is possible to examine "exposure from two perspectives: marketable exposure and financial account exposure," as Solomon (2004) brought out. Information and its disclosure are the areas where account requirements and company law intersect, according to Parker (2007). One universal element of account regulations is the importance of providing stoners with sufficient and timely information so that they can engage in the request informed.

Analysis of sales demand and production capacity to determine the need for direct labour

This study consists of meeting the sales demand using the existing production capacity in an electronic goods industry and thus determining the amount of direct labor (MOD) necessary to meet the needs of customers. Since obtaining the correct number of operators on a production line is extremely important in the pursuit of productivity and cost reduction. Therefore, using concepts such as takt time, cycle time and line efficiency and other information related to the product or products that will be assembled on a production line, it will be possible to quickly and assertively determine the number of operators that must serve directly the client's demand, thus guaranteeing productive efficiency and the correct application of labor resources using as assumptions the capacity and equipment already existing in the production line. Thus, based on the company's sales projection, it will be possible to determine month by month the number of operators, number of shifts and the appropriate volume to be produced to meet the requested demand.

Experience of healthcare personnel on Co-payment mechanism and the implications on its use in private drug outlets in Uganda.

Malaria treatment is faced with the challenge of access, affordability, availability, and quality of antimalarial medicines. Affordable medicines facility-malaria (AMFm) program and subsequently Co-payment mechanism were developed to help increase access to quality assured Artemisinin-based combination therapies (ACTs) in seven countries in sub-Saharan Africa. We explored through a qualitative study, experience of healthcare personnel on Co-payment mechanism and the implication on its use in private drug outlets in Uganda. Private drug outlets that reported stocking antimalarial agents in moderate-to-high and low malaria transmission settings were purposively selected for inclusion in the study. In each drug outlet, data was collected from a pharmacist/dispenser through key informant interview. The interview was done using a key informant interview guide which covered the following areas, (i) sociodemographic characteristics, ii) awareness of healthcare personnel on the co-payment mechanism, (iii) awareness of healthcare personnel on quality assured artemisinin combination therapies (QAACT), (iv) antimalarial stocking in private drug outlets, (v) antimalarial dispensing prices, (vi) considerations made while stocking, and pricing antimalarial agents, vii) challenges in antimalarial dispensing, and (viii) access to antimalarial agents in private drug outlets. Data was managed using Atlas.ti and analyzed using framework methodology. Data was collected from 25 key informants (12 pharmacists and 13 dispensers). Five themes emerged following data analysis, (i) antimalarial stocking influenced by price and client demand, (ii) access and purchasing behavior of drug outlet clients, (iii) basis of dispensing antimalarial agents in private drug outlets, (iv) awareness of QAACT, and (v) awareness of Co-payment mechanism. None of the study participants was aware of the existence of Co-payment mechanism and QAACT in the private sector. Duocotecin brand of ACTs was the most mentioned and dispensed ACT among the study participants in private drug outlets. Nearly all the pharmacists/dispensers said that many clients who request to purchase ACTs don't come with a prescription and prefer buying cheaper antimalarial agents. Study participants reported stocking and selling both ACTs and non-ACT antimalarial agents in the drug outlets. Pharmacists/dispensers in the drug outlets reported that most clients could not afford buying a full dose of an ACT. None of the study participants considered using Co-payment mechanism while stocking ACTs in the drug outlets. There is lack of awareness and utilization of Co-payment mechanism in stocking, pricing, and dispensing of ACTs among pharmacists/dispensers in private drug outlets in Uganda. The antimalarial dispensing in drug outlets was mostly based on prescriptions, clients' preferences, and medicine affordability. The Ministry of Health needs to create demand for Co-payment mechanism through public awareness campaigns, training of healthcare personnel and behavior change communication in the private sector.

Novel AI-Powered Dynamic Inventory Management Algorithm in the USA: Machine Learning Dimension

Dynamic inventory management revolves around the practice of progressively modifying inventory degrees to adapt to fluctuations in client demand, production, and supply chain dynamics. At the center, inventory management focuses on upholding enhanced levels of stock to balance consumer service via availability with the costs related to holding excess inventory. This research paper aimed to explore the dynamic inventory management activities employed by organizations in the USA, shedding light on the machine learning strategies that can be deployed and their implications. The performance of the algorithms was empirically evaluated in a Python program experiment utilizing real-world data. To facilitate the data for input into the Neural Network, feature engineering, and selection were imposed to affirm its suitability. This study proposes the Sequence-to-Sequence (Seq2Quant) algorithm, a neural network-powered technique for demand prediction in inventory management. The current experiment compared and contrasted the performance of the Neural Networks against the following baselines, most notably, Naïve Seasonal Forecast, Moving Average Forecast, ARIMA, Naïve Seasonal Forecast with Averaging over four periods, SARIMAX. From the experiment, it was evident that the Seq2Seq had the lowest MAE (17.44) and the lowest SMAPE (66.91), suggesting that it was the best-performing algorithm overall. Besides, SARIMAX and ARIMAX also performed well, with MAE values of 18.33 and 18.09, respectively.

Research on integration of enterprise ERP and E-commerce systems based on adaptive ant colony optimization

Integrating the E-commerce system with an enterprise resource planning tool can help the firm improve performance, maintain customers, and increase sales. In Enterprise Resource Planning, integration features can be provided either as developed features or as separate assignments and contributions. Problems with the online platform, improper addresses, rejected payments, and especially apparent transactions are frequent problems for online buyers. The enhanced Adaptive Ant Colony Optimization is utilized to optimize the rural E-commerce express of transportation. Several innovative routes can lower the downlink transportation cost and reach all collecting places with a fast delivery route. Convolutional Neural Networks were utilized to increase the collective innovation of the E-commerce platform and simplify network communication. E-commerce is a mechanism used to market information services and products. Hence, ERP-AACO-CNN has been designed to integrate Enterprise Resource Planning and E-commerce, and business operations can stream smoothly from the front to the back of the business. Statistics on sales orders, customers, stock levels, price, and essential performance measurement systems. The automated invoices, frequent communications, financial report preparation, product and service delivery, and material requirements planning. The most significant results will likely finance businesses that employ it as a stimulant for a wide-ranging process improvement. In addition, E-commerce is a valuable innovation that connects buyers and sellers in various corners of the globe. Customer satisfaction is projected to be more significant than fault detection at 95.2 % accuracy for the proposed method’s E-commerce system with the superior value. According to client demand, an E-commerce system is the most accurate development at a given input level, and a future ERP is 64.9% efficient. The proposed approach has a 24.5% random error rate and a 13.2% mean square error rate. A comparison of E-commerce and enterprise ERP precision to the proposed technique yields 83.8% better results.

Auditing in the Metaverse, the “New Reality”

The proposed study expresses some considerations about the digital transition in the accounting profession, especially its metaverse aspects. The main reason for this investigation is the importance of the topic in a world that is constantly changing. When reviewing the literature on this topic, the authors found several studies related to the role and importance of metaverse in the accounting profession. In their analysis, the authors conducted a qualitative study that focusses on the role and importance of the metaverse and its scope in the accounting profession. The results of the research show that although the digital transition is not at the beginning of the road, we must adapt to the new changes, so a professional accountant must also have significant knowledge in the field of IT. Following this study, the authors concluded that the role of the digital transition in the accounting profession is essential to face the new demands on the market and to respond in the shortest possible time to the demands of clients.

Green treasures: Investigating the biodiversity potential of equine yards through the presence and quality of landscape features in the Netherlands.

At a time of mounting ecological crises and biodiversity loss, there is an urgent need for nature-based solutions. Equestrian properties cover a considerable proportion of the European rural and peri-urban landscape and provide much potential for integrating ecosystem services, such as the inclusion of small landscape features. The aim of this study was to investigate the presence and quality of landscape features (LF) to help determine how the equine sector can contribute to the agro-ecological transition. Using a citizen science approach, 87 commercial and 420 private yard owners reported the type, frequency and geometric dimension of LFs and additional biodiversity enhancing features. A hierarchical multivariate regression was used to determine how equine property characteristics explain variation in the Percentage Property Coverage (PPC) of LFs. The model explained 47% of the variation of PPC. The variables that explained significant variation in PPC included Yard size, Number of LFs, Tree rows, Fruit orchard, Wild hedges, Flowering strips, Buffer strips, Embankments and Cluttered corners. Commercial yards are significantly larger with significantly more horses and on average only 9% (±13.87%) of the property was covered by LFs whilst private yards had significantly more coverage of LFs with on average 12% (±14.77%). These findings highlight the substantial yet untapped potential of equine yards in fostering biodiversity, suggesting that the equine sector could play an important role in the agro-ecological transition. To encourage more biodiverse-inclusive yard designs, tailored strategies should consider the diverse factors influencing equine yard design, including existing knowledge, client demands, financial considerations, and equine health and welfare.

“Walking Around Naked Sets Back our Struggle”: Travesti Activism, Repression, and Public Space in Buenos Aires (1994–1998)

In this article, I revisit a brutal police raid targeting travesti sex workers and the subsequent protest of travestis and their allies in front of a Buenos Aires police station in 1996. In a close reading of the event, I propose to analyse it as a dispute over access to public space and citizenship. The figure of “Scandal” as included in the so-called Police Edicts was the bureaucratic safeguard used by police throughout Argentina to imprison, extort, and even kill travestis. I show how its vague description as referring to “forms of acting obscenely” (“formas de actuación obscena”) entrusted the police institution with its (re)actualised interpretation, constantly adapting it to the new “dangerous” new social subjects of record. The nascent travesti activism would claim access to public space by attempting to distance itself from “acting obscenely” through the use of “unisex” clothing – or, as the activists called it, “the dress-code strategy”. In this way, they would expose the arbitrariness of the arrests they were being subjected to. However, these normativising attempts also opened up a tension with the demands of clients of street prostitution who would continue to seek out the onscenification of spectacular iterations of femininity, as well as those of many travestis who, living under conditions of constant repression and precariousness, were experiencing joy in constituting themselves as the very wonder women their clients fantasised about.

Deep hanging out, mixed methods toolkit, or something else? Current ethnographic practices in US anthropology

AbstractWe use a mix of qualitative and quantitative analyses to examine 1354 survey responses from members of the American Anthropological Association about their practice and teaching of cultural anthropology research methods. Latent profile analysis and an examination of responses to open‐ended survey questions reveal distinctive methodological clustering among anthropologists. However, two historical approaches to ethnography remain prominent: deep hanging out and a mixed methods toolkit, with the former remaining central to the practice and teaching of all forms of contemporary cultural anthropology. Further, many anthropologists are committed to advancing research methods that account for power imbalances in fieldwork, such as through community‐based and participatory approaches. And a substantial number also teach a wider array of methods and techniques that open new career pathways for anthropologists. Overall, our study reveals a core set of ethnographic practices—loosely, participant‐observation, informal interviews, and the experiential immersion of the ethnographer—while also highlighting the great breadth of cultural anthropological research practice and pedagogy. The findings presented here can help inform how current and future anthropological practitioners and educators position themselves to meet the ever‐changing demands of community members, funders, clients, collaborators, and students.

Software Defined Netconomics

This paper is based on the fair analysis on the economic benefits of software defined networking. The paper will explain vividly the concept of software defined networking and its applications together with the economic advantage(s) with respect to both the client perspective and server perspective. In general, SDN provides lower hardware and operational cost in an excessive traffic load of nowadays users. It has tighter security and faster response time with improved management and planning of server controller. SDN when deployed provides better service(s) with respect to lowering cost and of course with better efficiency. Software Defined Network (SDN) is a great revolutionary idea to change IT Industry of which includes cloud computing and many others. The beauty of its architecture is the decoupling of the essential control and data planes from the application layer, thus the underlying infrastructure is abstracted but the network intelligence is logically centralized with state. This architecture gives access to the enterprise to control, program, automate, scale and secure the network according to the business needs, together with securing a safe benefit in competiveness that has risen due to fast advancement in technology. This architecture is even more important to fulfilling the demands of various clients in the current model of networking. The concept of SDN has the potential to change the current networking model. With SDN, for network services, the underlying network infrastructure can be abstracted by the administrators for many applications. In theory, it can be shown that SDN has many benefits over current IT systems but in practical systems, IT companies are reluctant to work with, tend to oppose nor are they ready to deploy SDN. In this paper, the economic benefits are explored and discussed without bias, and it will be shown that new protocol of SDN provides many economic benefits and guidance to IT companies to establish more secure and efficient network.

Do Industrial Companies in Lebanon Have the Requirements to Apply Lean Accounting? An Exploratory Study of a Sample of LCPAs

Significant changes have occurred in the industrial sector, including the adoption of Japanese management ideas such as waste reduction, quality manufacturing, employee participation, and continuous development. This change is a result of heightened competition among businesses, which makes it necessary to look for novel accounting ideas in order to adapt to changing client demands and obtain a competitive edge. The study at hand aimed to identify the availability of necessary requirements to apply lean accounting in industrial companies in Lebanon. The researchers identified two types of components, administrative and procedural. The researchers conducted a five-point Likert style questionnaire suitable to the subject and objectives of the study, and a random sample of 400 LCPA’s was selected and the questionnaires were distributed among them. The sum of 389 questionnaires were retrieved, and all were valid for testing. The descriptive analytical approach was used to describe the variables of the study and analyze them. To test the hypotheses and analyze the data, the SPSS statistical program was used. The researchers hypothesize that industrial companies in Lebanon have the administrative capabilities to implement lean accounting. The study concluded that the industrial companies in Lebanon have the administrative and procedural requirements to apply lean accounting.

Assessing the impact of intellectual capital on audit quality within the audit market dynamics

This study aims to analyse the relationship between Intellectual Capital and Audit Quality in the context of the competitive Audit Market. The main goal of the research is to analyse the impact of Intellectual Capital on Audit Quality, specifically focusing on its presence and management. The methodology utilised a systematic literature review approach, which involved creating a detailed protocol to define the research question, guide the synthesis methodology, and establish criteria for inclusion and quality assessment. The Scopus database was used to conduct a search based on predetermined criteria. This search yielded a total of 217 initial results. After a process of refinement and thematic selection, a total of 144 papers and reviews were chosen for analysis. The selection was made in accordance with the PRISMA statement filtration. The study highlights the significant connection between Intellectual Capital and Audit Quality, underscoring the strategic value of intellectual assets in improving the effectiveness and trustworthiness of audit services in competitive auditing firms. The study highlights the importance of consistently investing in knowledge-based skills, advanced technology, and human capital to effectively respond to changing client demands and regulatory obligations. The implications of this extend to various parties such as auditors, policymakers, and stakeholders. It highlights the significance of promoting a culture that encourages knowledge sharing, investing in training and development initiatives, and adopting advanced audit procedures. These measures are crucial for improving overall audit quality and enhancing the credibility of financial reporting in the ever-changing audit market.