Integrating lean principles into supply chain (SC) management has gained significant attention, but the emphasis on sustainability remains limited. This study addresses this gap by introducing a comprehensive Supply Chain Value Stream Mapping (SC-VSM) framework to enhance sustainability...

Artificial intelligence (AI) and machine learning (ML) are reshaping financial auditing by enabling greater efficiency, precision, and risk detection. Leveraging the U.S. Securities and Exchange Commission (SEC) Financial Statement Data Sets for the fiscal year 2024, a dual-model framework...