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This chapter delves into the significant role Higher Education Institutions (HEIs) play in advancing the Sustainable Development Goals (SDGs) aim of strengthening and refocusing institutional efforts toward the 2030 Agenda and beyond. Acknowledging the limited progress made toward the 2030 Agenda, the chapter discusses the extent to which universities are meeting their social and ethical responsibilities in fostering sustainable development and human rights. Through an examination of the relationship between universities and the SDGs (including criticism of their role in reinforcing urban inequalities), the chapter articulates a vision for HEIs to embrace transformative partnerships, interdisciplinary approaches, and community engagement to rebuild public trust and reinforce their place as pivotal actors in driving social and economic progress. Three essential tasks for HEIs are identified: fostering SDG synergies, establishing trust and collaboration with local communities, and advancing a data-informed progress assessment that provides a roadmap for how to use the SDGs to further new agendas.

This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality.

The present paper studies the effects of transformational and servant leadership styles on audit quality through knowledge sharing. Data are collected from 396 Iranian external auditors via a questionnaire.

The results show that both transformational and servant leadership style significantly influence audit quality through knowledge sharing. Moreover, the impact of transformational leadership style is stronger than the impact of servant leadership style.

In audit quality literature, little attention has been devoted to both leadership style and knowledge sharing. This paper develops a parsimonious model which shows how leadership style improves audit quality, and how knowledge sharing strengthens the impact of leadership style on audit quality. The results have important implications particularly for audit industry.

本文探討審計公司內的領導風格會如何影響審計質量; 本文亦進一步探索、在領導風格與審計質量的關聯上、知識共享所扮演的調節角色。

本文旨在研究透過知識共享、轉型領導風格和僕人式領導風格會如何影響審計質量。數據取自396名伊朗外聘審計員，方法是透過一份調查問卷而進行的。

研究結果顯示、轉型領導風格和僕人式領導風格兩者均會透過知識共享、影響著審計質量，而且，這影響是頗為顯著的。就影響的程度而言，轉型領導風格的影響則較僕人式領導風格的更為強烈。

在研究審計質量的文獻裡，學者對領導風格和知識共享這兩個課題均沒多大關注。本文建立了一個簡約模型，去顯示領導風格如何能改善審計質量，以及知識共享如何能增強領導風格對審計質量的影響。研究結果給予我們重要的啟示，尤對審計行業而言。

This paper aims to highlight the factors affecting health and safety (H&S) and the SMART Technologies (ST) used to mitigate them in the construction industry through a range of selected papers to encourage readers and potential audiences to consider the need for intelligent technologies to minimize the risks of injuries, illnesses and severe harm in the construction industry.

This paper adopts a double systematic literature review (SLR) to analyse studies investigating the factors affecting H&S and the ST in the construction industry using databases such as Google Scholar, Scopus, Science Direct and Emerald Insight publication.

The SLR identified “fatal or focus five factors” that include objects Fall from heights (FFH) and trapped between objects; Falls, Trips and slips (FTS); Machinery/Equipment Malfunction and Moving Equipment; Pollutants: Chemicals, Airborne Dust, Asbestos; and Electrocution. The ST includes Safety Boots/SMART Glasses/SMART Helmet/SMART Vests/SMART PPE/SMART Watch, Mobile Apps, Building Information Modelling (BIM), Virtual Reality/Augmented Reality (VR/AR), Drones/Unmanned Aerial Vehicles and Wearable Technology/Mobile Sensors help mitigate the risk posed by “Fatal five”. However, other factors within the scope of ST, such as Weather Conditions, Vibrations, Violence, Disease and illness, Fire and Explosion and Over Exertion, are yet to be adopted in the field.

SLR methodology limitations of not obtaining the most updated field knowledge are critical and are offset by choosing 72% of H&S and 92% of SM review literature post-2017. Limitations to capturing articles because of the restriction of database access: only English language search and journals that are not a part of the databases selected are acknowledged. However, key database search that recognizes rigorous peer-reviewed articles offset these limitations. The researcher’s Bias is acknowledged.

This paper unravels the construction H&S factors and their interlinks with ST, which would aid industry understanding and focus on mitigating associated risks. The paper highlights the Fatal five and trivial 15, which would help better understand the causes of the H&S risks. Further, the paper discusses ST’s connectivity, which would aid the organization’s overall H&S management. The practical and theoretical implications include a better understanding of all factors that affect H&S and ST available to help mitigate concerns. The operating managers could use the ST to reduce H&S risks at every construction process stage. This paper on H&S and ST and relationships can theorize that the construction industry is more likely to identify clear root causes of H&S and ST usage than previously. The theoretical implications include enhanced understanding for academics on H&S factors, ST and gaps in ST concerning H&S, which can be expanded to provide new insights into existing knowledge.

This paper highlights all factors affecting H&S and ST that help mitigate associated risks and identifies the “Fatal five” factors. The paper is the first to highlight the factors affecting H&S combined with ST in use and their interactions. The paper also identified factors within the ST scope that are yet to be explored.