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The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality of services and products. However, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. A perception exists that its initial purpose as an impartial tool ensuring quality of deliverables is no longer upheld. Hence, the need to determine and explain the influence of the ISO 19011 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process.

The study employed document analysis of the ISO 19011 standard, followed by semi-structured interviews with certification managers (CBs) to gain insight related to their interpretation and application of the ISO 19011 guidelines.

The CBs interpret the ISO 19011 guidelines differently; hence, their application of the standard to compile their audit documents differ. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflects failure of the real intent of auditing. The inconsistencies in the audit procedures and documents developed for auditors are ascribed to some CBs’ personal interpretations.

The study explores how the different interpretations of the ISO 19011 standard prevail and are perceived by the CBs and auditors. The findings aim to support standardisation and reduce the variations across and amongst the different CBs and auditors.

The intricate dynamics of ChatGPT adoption among Indian students are discussed while exploring the factors outlined by Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). By assessing these factors, this study aims to unravel their impact on the behavioral intention to use ChatGPT.

While evaluating ChatGPT's adoption dynamics, this study analyses the UTAUT2 core factors and perceived benefits. Real-time data from 638 business and management students in India were collected through purposive sampling and a cross-sectional survey. An in-depth examination using IBM SPSS and AMOS revealed the patterns that regulate ChatGPT reception in educational settings.

Habit emerges as a powerful predictor, which aligns with the Habit Loop Theory's cues, routine and rewards. Perceived benefits significantly influence adoption, and traditional factors like performance expectancy and social influence exert no influence. The insignificance of effort expectancy challenges conventional understanding, unveiling novel aspects of student tech adoption.

There is a need for guidelines to ensure fair and responsible use of ChatGPT among students. While ChatGPT presents advantages like task automation and personalized learning, integrating it into the existing education system requires careful planning to harness its benefits effectively.

With the recent introduction of Generative-AI tools, understanding student acceptance and application is essential. This research sheds light on this emerging technology, emphasizing the importance of analyzing technology acceptance for its successful adoption.