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External audit is undergoing rapid changes where more and more routine tasks are automated with analytics and artificial intelligence (AI) instruments. The paper addresses a research problem of mapping data analytics to audit tasks and develops a framework aligning audit phases and AI and using data analytics in teaching audit with AI. The paper contributes to the literature on using data analytics with AI in knowledge specific areas and particularly critical for emerging audit analytics, which is data analytics in external financial audit application. The paper employs the process model methodology (Wynn and Clarkson, Research in Engineering Design 29:161-202, 2018) and the hybrid approach of curriculum development (Dzuranin et al., Journal of Accounting Education 43:24-39, 2018). The framework is extended further by inclusion of knowledge areas and skills recommendations for each identified stage. This inclusion is linked to the peak accounting body guidelines to ensure compliance with course certification and future job prospects. The developed framework is implemented using audit management platform MindBridge AI. The developed teaching and learning materials show implementation of the framework on the practical level. The developed framework was evaluated in a focus group with accounting academics and industry professionals. Its implementation was evaluated in a series of workshops and a survey with participants.

The paper investigates the use of dashboards and data visualizations as a teaching tools in accounting units. Accounting has a growing demand for data analytics and visualization and current graduates usually lack understanding and skills in this area. The paper addresses this gap by introducing dashboards and data visualizations in teaching accounting units. Approaching visualization as a cognitive tool, the study develops a model aligning conceptual blocks in the accounting domain with the dashboard visualization environment. The proposed model is instantiated in the undergraduate and postgraduate accounting courses. The model is evaluated using a survey and a focus group with accounting academics, graduates and industry representatives. The paper extends the information technology literature on visualization and demonstrates the use of dashboards and data visualizations in the domain of accounting education. The paper also contributes to the education literature by extending the project-based approach to analyse visualization environment as a cognitive tool in accounting education. The paper suggests directions on implementation of visualization in accounting reporting and accounting education and provides recommendations for researchers in those areas.

The purpose of this study is to examine the influences of external auditor firm type, auditor tenure, and external auditor changes on the quality of Saudi Arabian financial reports. In particular, this study examines the quality of financial reports of companies listed on the Saudi Stock Exchange using a widely accepted evaluation model modified by JonesThis study aims to determine whether Big Four and non-Big Four audit firms, auditor tenures of three or more years, and external auditor changes have any impact on the quality of financial reports of Saudi-listed companies. This study uses 175 firm-year observations of 35 companies listed on the Tadawul Saudi Stock Exchange between 2017 and 2021. Using discretionary accruals (DACC) as modified by Jones to measure the quality of financial reports, the findings illustrate that there is a significant negative relationship between Big Four audit firms and DACC. However, the study also shows a significant positive correlation between auditor tenure and DACC. The research revealed that there is no significant relationship between auditor change and DACC. These results have practical implications for policy development. According to the outcomes of this research, there are numerous ramifications for both companies and the government in Saudi Arabia in terms of enhancing the relationship between companies and audit firms and determining the most suitable auditor tenure to improve the quality of financial reports. [ABSTRACT FROM AUTHOR]

Featured Application: The machine learning model predicts Minimum Foot Clearance heights to prevent tripping falls. Integrated into exoskeletons or other assistive devices, it offers real-time interventions for vulnerable populations, enhancing safety with quick and accurate foot clearance adjustments. Tripping is the largest cause of falls, and low swing foot ground clearance during the mid-swing phase, particularly at the critical gait event known as Minimum Foot Clearance (MFC), is the major risk factor for tripping-related falls. Intervention strategies to increase MFC height can be effective if applied in real-time based on feed-forward prediction. The current study investigated the capability of machine learning models to classify the MFC into various categories using toe-off kinematics data. Specifically, three MFC sub-categories (less than 1.5 cm, between 1.5 and 2.0 cm, and higher than 2.0 cm) were predicted to apply machine learning approaches. A total of 18,490 swing phase gait cycles' data were extracted from six healthy young adults, each walking for 5 min at a constant speed of 4 km/h on a motorized treadmill. K-Nearest Neighbor (KNN), Random Forest, and XGBoost were utilized for prediction based on the data from toe-off for five consecutive frames (0.025 s duration). Foot kinematics data were obtained from an inertial measurement unit attached to the mid-foot, recording tri-axial linear accelerations and angular velocities of the local coordinate. KNN, Random Forest, and XGBoost achieved 84%, 86%, and 75% accuracy, respectively, in classifying MFC into the three sub-categories with run times of 0.39 s, 13.98 s, and 170.98 s, respectively. The KNN-based model was found to be more effective if incorporated into an active exoskeleton as the intelligent system to control MFC based on the preceding gait event, i.e., toe-off, due to its quicker computation time. The machine learning-based prediction model shows promise for the prediction of critical MFC data, indicating higher tripping risk. [ABSTRACT FROM AUTHOR]

Plant growth and productivity are predicted to be affected by rising CO2 concentrations, drought and temperature stress. The C3 crop model in a changing climate is Chenopodium quinoa Willd—a protein-rich pseudohalphyte (Amaranthaceae). Morphophysiological, biochemical and molecular genetic studies were performed on quinoa grown at ambient (400 ppm, aCO2) and elevated (800 ppm, eCO2) CO2 concentrations, drought (D) and/or high temperature (eT) treatments. Among the single factors, drought caused the greatest stress response, inducing disturbances in the light and dark photosynthesis reactions (PSII, apparent photosynthesis) and increasing oxidative stress (MDA). Futhermore, compensation mechanisms played an important protective role against eT or eCO2. The disruption of the PSII function was accompanied by the activation of the expression of PGR5, a gene of PSI cyclic electron transport (CET). Wherein under these conditions, the constant Rubisco content was maintained due to an increase in its biosynthesis, which was confirmed by the activation of rbcL gene expression. In addition, the combined stress treatments D+eT and eCO2+D+eT caused the greatest negative effect, as measured by increased oxidative stress, decreased water use efficiency, and the functioning of protective mechanisms, such as photorespiration and the activity of antioxidant enzymes. Furthermore, decreased PSII efficiency and increased non-photochemical quenching (NPQ) were not accompanied by the activation of protective mechanisms involving PSI CET. In summary, results show that the greatest stress experienced by C. quinoa plants was caused by drought and the combined stresses D+eT and eCO2+D+eT. Thus, drought consistently played a decisive role, leading to increased oxidative stress and a decrease in defense mechanism effectiveness. [ABSTRACT FROM AUTHOR]

The adaptation of plants to combined stresses requires unique responses capable of overcoming both the negative effects of each individual stress and their combination. Here, we studied the C3-C4 (C2) halophyte Sedobassia sedoides in response to elevated temperature (35 °C) and salinity (300 mM NaCl) as well as their combined effect. The responses we studied included changes in water–salt balance, light and dark photosynthetic reactions, the expression of photosynthetic genes, the activity of malate dehydrogenase complex enzymes, and the antioxidant system. Salt treatment led to altered water–salt balance, improved water use efficiency, and an increase in the abundance of key enzymes involved in intermediate C3-C4 photosynthesis (i.e., Rubisco and glycine decarboxylase). We also observed a possible increase in the activity of the C2 carbon-concentrating mechanism (CCM), which allowed plants to maintain high photosynthesis intensity and biomass accumulation. Elevated temperatures caused an imbalance in the dark and light reactions of photosynthesis, leading to stromal overreduction and the excessive generation of reactive oxygen species (ROS). In response, S. sedoides significantly activated a metabolic pathway for removing excess NADPH, the malate valve, which is catalyzed by NADP-MDH, without observable activation of the antioxidant system. The combined action of these two factors caused the activation of antioxidant defenses (i.e., increased activity of SOD and POX and upregulation of FDI), which led to a decrease in oxidative stress and helped restore the photosynthetic energy balance. Overall, improved PSII functioning and increased activity of PSI cyclic electron transport (CET) and C2 CCM led to an increase in the photosynthesis intensity of S. sedoides under the combined effect of salinity and elevated temperature relative to high temperature alone. [ABSTRACT FROM AUTHOR]

Wiki technology has been promoted as a collaborative software platform. This study investigates interactions that occur in a wiki-based collaborative learning project. The study draws on interaction literature and investigates the types of interactions with which students are engaged in wiki-based group projects, clusters that reflect online interaction patterns and factors that affect students' interaction. The study employs a quantitative approach (principal component analysis, cluster analysis and Kruskal-Wallis test) and a qualitative approach (interviews). The results show that students' interactions online were of two types, student-content and student-student, with student-content interaction being dominant. An increase in online interaction was driven mainly by an increase in student-content interaction, while student-student interaction increased to a certain level and then stayed the same. The study also discusses factors that influenced both types of interaction and suggests guidelines on how student-student interaction can be encouraged.

Chenopodium quinoa is a genetically diverse crop that can adapt to a wide range of environments, including temperatures and salinities. However, only a few studies have assessed the combined effects of two or more environmental factors on C. quinoa. Here, we investigated the effects of salinity (300 mM NaCl), elevated temperature (35 °C), and their interaction with growth, water–salt balance, the efficiency of photosystem II (PSII), the activity of cyclic electron transport (CET) around photosystem I (PSI), Rubisco and PEPC enzyme content, and the expression of photosynthetic genes. We found that elevated temperature did not decrease the biomass but caused a significant increase in the water and potassium content of C. quinoa leaves. The decrease in PSII efficiency under elevated temperature was accompanied by an increase in the expression of genes encoding the components of PSII (psbA) and linear electron transport (FDI), as well as the main photosynthetic protein Rubisco (rbcL). Moreover, the strongest effect was induced by the combined effect of elevated temperature and salinity, which induced high oxidative stress (a threefold increase in MDA), a threefold decrease in the biomass, a twofold decrease in PSII efficiency, and a two- to eightfold decrease in the expression of the photosynthetic genes psbA, FDI, and rbcL. PSI was more tolerant to all forms of stress; however, the combined effect of elevated temperature and salinity downregulated the expression of PGR5 and FNR1, which may diminish the role of PGR5/PGRL1-dependent CET in favor of the NDH-dependent CET of PSI. The obtained data on the functioning of photosystems and the expression of photosynthetic genes under combined stress (elevated temperature and salinity) can make a significant contribution to understanding the mechanisms of tolerance of C. quinoa to multiple stresses under climate change conditions. [ABSTRACT FROM AUTHOR]

Salinity is one of the environmental factors that affects both productivity and genetic diversity in plant species. Within the soil profile, salinity is a dynamic indicator and significantly changes with depth. The present study examined the effects of the vertical heterogeneity of soil salinity chemistry on the plant height, fresh and dry biomass accumulation, water content, level of genetic polymorphism, and observed and expected heterozygosity in seven populations of halophyte Bassia prostrata in natural habitats. Soil salinity ranged from slight (Ssalts = 0.11–0.25%) to extreme (Ssalts = 1.35–2.57%). The main contributors to salinity were Na+, Ca2+, and Mg2+. Multivariate analysis revealed that biomass accumulation is positively affected by moderate/high salinity in 20–60 cm soil layers, which may be associated with the salt required for the optimal growth of the halophyte B. prostrata. The formation of seed genetic diversity is negatively affected by slight/moderate salinity in the 0–40 cm layers. An increase in divalent ion content can reduce genetic diversity and increase the local adaptation of B. prostrata to magnesium–calcium sulfate salinity. The effect of the in-depth distribution of soil salinity on productivity and genetic diversity may be related to seasonal variables during biomass accumulation (summer) and seed formation (autumn). [ABSTRACT FROM AUTHOR]

Chenopodium quinoa Willd. is an annual facultative halophytic pseudocereal widely studied for its physiology and grain yield owing to its great tolerance to unfavorable growing conditions. However, the morphophysiological and anatomical characteristics of plants' photosynthetic organs under various and combined abiotic stresses during the early stages of development have not been thoroughly studied. Therefore, the current study compared the influence of osmotic, salt, and combined stress at different intensities on the morphology and anatomy of photosynthetic organs in young quinoa plants. The main findings demonstrate that salt stress at an intensity between 100 and 200 mM NaCl is not critical for the growth of young quinoa plants and that the young plants can withstand salt stress at an intensity of 300 mM NaCl. However, it can be concluded that some adaptation mechanisms of the plants were already violated at a salt stress intensity of 200 mM NaCl, while significant changes in the water balance of the plants were observed at an intensity of 300 mM NaCl, possibly caused by damage to the cell structures. [ABSTRACT FROM AUTHOR]

Plant adaptation to salinity is a highly multifaceted process, harnessing various physiological mechanisms depending on the severity and duration of salt stress. This study focuses on the effects of 4- and 10-day treatments with low (100 mM NaCl) and moderate (200 mM NaCl) salinity on growth, CO2/H2O gas exchange, stomatal apparatus performance, the efficiency of photosystems I and II (PS I and II), content of key C4 photosynthesis enzymes, and the accumulation of Na+, K+, and proline in shoots of the widespread forage C4 halophyte Kochia prostrata. Our data show that 4 days of low salinity treatment resulted in a decrease in biomass, intensity of apparent photosynthesis, and cyclic electron transport around PS I. It was accompanied by an increase in transpiration and Rubisco and PEPC contents, while the Na+ and proline contents were low in K. prostrata shoots. By the 10th day of salinity, Na+ and proline have accumulated; PS I function has stabilized, while PS II efficiency has decreased due to the enhanced non-photochemical quenching of chlorophyll fluorescence (NPQ). Thus, under low salinity conditions, Na+ accumulated slowly and the imbalance between light and dark reactions of photosynthesis was observed. These processes might be induced by an early sodium signaling wave that affects cellular pH and ion homeostasis, ultimately disturbing photosynthetic electron transport. Another adaptive reaction more "typical" of salt-tolerant species was observed at 200 mM NaCl treatment. It proceeds in two stages. First, during the first 4 days, dry biomass and apparent photosynthesis decrease, whereas stomata sensitivity and dissipation energy during dark respiration increase. In parallel, an active Na+ accumulation and a decreased K+/Na+ ratio take place. Second, by the 10th day, a fully-fledged adaptive response was formed, when growth and apparent photosynthesis stabilized and stomata closed. Decreased dissipation energy, increased WUE, stabilization of Rubisco and PEPC contents, and decreased proline content testify to the completion of the adaptation and stabilization of the physiological state of plants. The obtained results allowed us to conclude that the formation of a fullfledged salt-tolerant response common for halophytes in K. prostrata occurs by the 10th day of moderate salinity. [ABSTRACT FROM AUTHOR]