This study explores the role of Industry 4.0 (I 4.0) technologies in enhancing supply chain performance (SCP), with a particular focus on the mediating functions of Integrated Digital Supply Chain (IDSC), Innovative Supply Chain Practices (ISCP), and supply chain visibility (SCV). The research...

This study constructs a theoretical framework for technological progress (TP) on firm output (FOP) and examines the nonlinear influence between them. First, the empirical findings indicate that TP has a "positive U-shaped" correlation with FOP. This impact is particularly pronounced among firms...

Although firms contend with multiple challenges in implementing circular economy (CE) practices, open innovation (OI) can be an effective collaborative strategy for firms to overcome technological and informational barriers and achieve CE objectives. Using data from A-share and Science and...

Adopting computer-assisted audit techniques (CAATs) is transforming the auditing profession globally. As technological advancements continue to shape the audit landscape, understanding how CAATs influence non-financial performance outcomes is essential. However, little is known about their...