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This paper aims to give an overview about the state of the art and novel technologies used in gas sensing. It also discusses the miniaturization potential of some of these technologies in a comparative way.

In this article, the authors state the most of the methods used in gas sensing discuss their advantages and disadvantages and at last the authors discuss the ability of their miniaturization comparing between them in terms of their sensing parameters like sensitivity, selectivity and cost.

In this article, the authors will try to cover most of the important methods used in gas sensing and their recent developments. The authors will also discuss their miniaturization potential trying to find the best candidate among the different types for the aim of miniaturization.

In this article, the authors will review most of the methods used in gas sensing and discuss their miniaturization potential delimiting the research to a certain type of technology or application.

The study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).

Corporate annual reports from 2016 to 2019 were used as samples, with 100 companies and their 400 annual reports. The word count from KAMs paragraph in the audit report was used to assess KAMs reporting, while the Modified Jones Model was used to assess audit quality. In addition, external audit characteristics were used as variables in this study. The data were analyzed using descriptive analysis, correlation matrix and panel multiple analysis.

As the results, there was a positive significant relationship between KAMs reporting and audit quality. Moreover, the study found the impact of audit tenure, auditor firm size, audit independence, corporate size and corporate risk on audit quality.

The number of samples as well as the proxies of KAMs reporting and audit quality are listed as limitations of this study.

Investors can use KAMs reporting as important information to their decision-making because KAMs information is associated with a high audit quality.

The study demonstrates that communication theory can be used to describe the positive impact of the new audit reporting on audit quality in an emerging country like Thailand as well as in developed countries.

Digital transformation affected modern society influencing how businesses cooperate and produce value. In this context, Artificial Intelligence plays a critical role. This study aims to explore the role of Artificial Intelligence in organisational positioning within the market, influencing firms' competitiveness. In this vein, this research seeks to respond to the following research question: How does AI impact the competitive advantage of healthcare organizations?.

To tackle the research question, an explorative analysis using the case study method to investigate an international healthcare center in Dubai was conducted. Nine semi-structured interviews were conducted with the head and the members of the robotic surgery team in CMC Dubai to thoroughly understand what the components of the robotic approach are and how the arrangement before the introduction of this innovative technique while shedding light on the added value and the advantages of adopting such technique on both patient safety and patient satisfaction. Additionally, archival data and online documentation (e.g. industry reports, newspaper articles and internal documents) were analyzed to obtain data triangulation.

The results highlight three primary outcomes influenced by implementing AI in organizational processes: clinical, financial and technological outcomes. The study will offer interesting non-studied insights about the implementation of Artificial Intelligence tools in the healthcare sector and specifically robotic surgeries, and to which extent this will contribute and represent a competitive advantage. Results will hopefully insert a brick in the wall of the impact of AI tools on the quality and the results of surgical operations while emphasizing the benefits of integrating AI in surgical practice.

This study offers interesting theoretical and practical implications. It opens a new perspective to understand and manage AI tools in service. This research is not without limits providing valuable insights for future research.

The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.

This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).

The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.

The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.

It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.

To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.

This study aims at determining the influence of the competitive strategy types and organizational structure dimensions on Cost of Quality (CoQ) in Food and Beverage (F&B) small- and medium-sized enterprises (SMEs).

A survey questionnaire was sent to F&B companies in Greece and 307 responded positively and fully completed the questionnaire. The research model developed (consisting of the competitive strategy types, the organizational structure dimensions and CoQ) was tested using the exploratory and confirmatory factor analyses and the structural equation modeling (SEM) technique.

The findings indicated that cost leadership, centralization and formalization influence the CoQ positively and significantly. By contrast, differentiation does not influence CoQ.

The small sample of the responding companies operating in one country, the different F&B sub-sectors, the subjective perceptions of only one representative per company and the cross-sectional nature of the study are the main limitations of the present study.

This paper provides academicians and practitioners with a better understanding of the factors that influence the quality-cost level.

To the best of the authors' knowledge, this is the first study that examines the effect of competitive strategy and organizational structure on CoQ.

The present study focuses on the cost of quality (CoQ) based on which organizations can evaluate their quality-related activities in economic terms. The purpose of the study is to identify the CoQ practical implications as well as to group them into logical themes.

A systematic literature review (SLR) was conducted based on well-known academic publishers, such as Emerald Insight, Elsevier/ScienceDirect, SpringerLink, Taylor & Francis, Wiley and Scopus. Sixty-seven peer-reviewed journal articles in the field of CoQ were collected, which were published between 2010 and 2019. The “affinity diagram” was applied to group the practical implications identified into logical themes.

A plethora of CoQ practical implications were identified and grouped into the following meaningful themes: benefits of CoQ measurement, effects of CoQ, business sectors measuring CoQ, factors influencing CoQ measurement, CoQ elements, future research in CoQ and the role of government.

The limited number of the publishers and keywords used to search for the articles of interest, as well as the subjectivity of grouping the large number of the practical implications into themes are the main limitations of the present study. These limitations constitute the basis upon which future literature review studies can be designed.

The present study by presenting analytically and in summary (through the themes revealed) the CoQ practical implications, provides all the respective available literature in a single study for the benefit of practitioners and academics. Thus, clear and straightforward guidelines are given to practitioners with regard to CoQ issues and academics with regard to research topics of high interest.

No previous SLR study focusing on analyzing the practical implications of CoQ has been published so far.

This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.

This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses.

The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised.

The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership.

To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.