It is necessary to ensure the thorough transition of energy dependency from fossil fuels to renewable energy as it is the sustainable source of energy. In this view, the study aims to explore the impact of digital transformation (DTR) on renewable energy adoption (REA). The analysis was set on the dataset of middle east countries over the span of 1999–2023. For checking the relationship, the study mainly considers the CS-ARDL model and proceeds with FMOLS model for robustness analysis. The findings infer that DTR positively influence the REA. This can be explained as DTR ensures the smooth flow of energy, internet of things, and better management of energy production and consumption. All these factors pave the way towards the transition of renewable energy. In addition, the analysis discloses the positive effect of FDI inflow, government effectiveness, and economic growth whilst urbanization negatively influence the REA. This research is novel because it thoroughly examines how institutional technological and economic factors influence REA in the Middle East, an area where there are currently few studies of this kind. The study’s conclusions give decision-makers doable plans to boost the regions sustainable development objectives and hasten the adoption of renewable energy.

This study aims to examine the role of accountants in identifying, mitigating, and detecting fraud in the field of digital technology. In addition, this study identifies patterns, innovations, gaps, and possible developments in the future. The researchers used the Systematic Literature Review (SLR) method with CIMO-LOGIC to support the research questions. The scope of the articles covered a period of 6 years (2020–2025) to evaluate trends, methodologies, and research gaps with 32 samples from Science Direct and Google Scholar. The findings show that technologies such as Artificial Intelligence, Big Data Analytics, CAATTs, Blockchain, and specialized digital tools play an important role in improving accountants' ability to detect and prevent fraud. This study confirms that digitization is a crucial factor that revolutionizes the role of accountants in fraud mitigation, as well as requiring increased digital competence and strengthening of internal controls within organizations. This research has important implications for the development of accounting theory and practice in the era of digitalization. Theoretically, strengthening the literature on the application of digital technology in accounting to detect and prevent fraud provides an empirical basis for how technology can revolutionize accounting mechanisms and confirms the need for the development of digital technology and organizational behavior. In practical terms, this research emphasizes the importance of accountants and auditors adopting digital technology to improve the effectiveness of audits and financial oversight, including investing in security systems and big data to prevent internal and external fraud.

This study examined the intersection of corporate governance and the crisis of precarity in the digital age of gig economy, focussing on how workers resisted algorithmic control and structural inequalities. A systematic literature review (SLR) was conducted, synthesizing 104 documents published between 2017 and 2025, retrieved from Scopus and Web of Science databases. Bibliometric mapping and thematic synthesis were applied to classify research types, methodological approaches, and policy models. The article was structured around performance analysis, thematic evolution, and governance linkages, highlighting how corporate accountability, fairness, transparency, and stakeholder inclusivity had been challenged in digital Labour regimes. The novelty of this work lay in its comprehensive mapping of gig Labour resistance strategies—ranging from communicative unionism to entrepreneurial solidarities—while explicitly linking them to good corporate governance (GCG) principles. Findings showed that platforms often reproduced systemic inequalities, misclassified workers, and obscured accountability through algorithmic opacity, yet fissures in digital management created opportunities for collective agency. The implications suggested that corporate governance needed to evolve towards human-centred accountability, algorithmic transparency, and inclusive stakeholder protection to mitigate precarity and reinforce labour rights in the digital age.

This study aims to examine the role of accountants in identifying, mitigating, and detecting fraud in the field of digital technology. In addition, the study identifies patterns, innovations, gaps, and potential future developments. The researchers employed a Systematic Literature Review (SLR) method using the CIMO-Logic framework to support the research questions. The scope of the articles covered a six-year period (2020–2025) to evaluate research trends, methodologies, and gaps, with 32 selected articles obtained from ScienceDirect and Google Scholar. The findings indicate that technologies such as Artificial Intelligence (AI), Big Data Analytics, Computer-Assisted Audit Tools and Techniques (CAATTs), Blockchain, and other specialized digital tools play a significant role in enhancing accountants’ capabilities to detect and prevent fraud. The reviewed literature demonstrates that digitalization is a key factor transforming the role of accountants in fraud mitigation, while also encouraging the improvement of digital competencies and the strengthening of internal controls within organizations. This study has important implications for the development of accounting theory and practice in the digital era. Theoretically, strengthening the literature on the application of digital technologies in accounting for fraud detection and prevention provides empirical evidence of how technology can transform accounting mechanisms and highlights the importance of integrating digital technology with organizational behavior. Practically, this study emphasizes the importance for accountants and auditors to adopt digital technologies in order to improve the effectiveness of auditing and financial oversight, including through investments in security systems and Big Data to prevent both internal and external fraud.