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This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

The application of Earth Observation (EO) science to sustainable development has become increasingly accessible. This is partly due to an open science movement concurrent with increased popularity of both higher education partnerships and the concept of Education for Sustainable Development (ESD). The confluence of these movements presents a unique capacity building opportunity: to provide emerging professionals with the ability to capitalize on open EO data and software, leveraging them for sustainable development across various thematic areas. The purpose of this paper is to provide a framework and case study illustrating how academic partnerships can catalyze the integration of ESD on a small scale in postsecondary education.

This paper presents a novel capacity building approach via the co-development of higher education curriculum by SERVIR and ITC. SERVIR is a U.S. government initiative of NASA. ITC is the University of Twente’s Faculty of Geo-Information Science and EO. This paper integrated SERVIR’s open-source EO tools into courses at ITC, building the capacity of students to apply such tools to address real-world environmental challenges.

This paper provides a case study indicating that educational partnerships can strengthen the ESD approach of a Higher Education Institution (HEI) by providing local environmental challenges and open-source tools to combat those challenges, while simultaneously strengthening the capacity building strategies of both institutions.

While educational partnerships have pursued curriculum development initiatives, the literature is limited in approaches that supplement existing courses with curriculum materials co-developed with an external partner. This paper provides a framework and case study of this smaller-scale collaboration for HEIs wishing to leverage external partners to use ESD in the higher education classroom.

The study aims to assess the impact of disruptive frugal digital technology and small and medium-sized enterprises' (SMEs') innovation performance on the food sector in Masvingo urban, Zimbabwe. A descriptive research design was used, and quantitative data were obtained using a questionnaire survey on 50 restaurant employees and 100 customers. The empirical findings demonstrated that the performance of SMEs was significantly improved by social media, cloud computing, virtual reality (VR), augmented reality (AR), and robotics. The study concludes that disruptive digital technologies (social media, cloud computing, AR, VR and robots affect the performance of SMEs by improving food production, streamlining information transfer, and utilizing cutting-edge technical applications. This chapter recommends that the government, through those in charge of formulating policy, educate and encourage the adoption of disruptive digital technology. The application of social media, cloud computing, VR, AR, and robotics will increase local food producers' access to the market. Digitalization will have a significant effect on Zimbabwe's local food system in the future.