Abstract: This research tries to find a relationship between audit quality and audit software, impacted by the latter. In this study, multiple sentiments of audit professionals and finance executives on the relation of audit software and quality of audit in Kuwait are examined where, on the basis of agreed perspectives of professionals, it was found that audit software positively influences audit quality. This particular article tries to extend the previous works and emphasizes on the observation of audit professionals and their perspectives through a well-structured survey and semi-structured interviews. This study is to identify the distinctiveness of the audit industry in Kuwait comparing market size and available inadequate local auditors. The authors try to establish the relationship between audit quality and audit software considering the fact that acceptance of audits software will definitely give a more effective and robust audit process to cover market needs. The paper also considers the auditors’ training and experience as a moderating factor for the adoption and usage of audit software in auditing practices in Kuwait, resulting in useful insights on the effects of the adoption and use of auditing software in enhancing the quality of audit reports as well as suggesting resources for the use of technological developments in auditing practices. Thus, the study contributes to the extant literature on the dynamics for the adoption and usage of computerized systems in auditing practices to improve the quality of audit reports.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: In this study, we examined the volatility trend of stock return in eight ASEAN stock markets. These includes the Singapore Exchange (SGX), Bursa Malaysia Stock Exchange (YSX), the Stock Exchange of Thailand (SET), Indonesia stock exchange, the Vietnam Stock Exchange (VNX), the Cambodia Securities Exchange (CSX), the Lao Securities Exchange (LSX), and the Philippine Stock Exchange. Secondly, we evaluated the factors that influence the level of return in those stock markets with exchange rate volatility as a control variable. By employing FIGARCH-DCC and ARDL models, the study aimed to provide a more robust understanding of stock market dynamics. The findings reveal significant negative returns effect of market volatilities and liquidity crisis in all the stock exchanges of all sample countries in the study. In Singapore, money supply variation, market volatility, liquidity risks, and exchange rate volatility significantly influenced stock returns positively. The short-run model explains 52.26% of the variation in stock returns. Only in Malaysia, we had significant positive returns from exchange rate volatility. Nevertheless, the Russian model explains just 22.22% of the variation in stock returns. In Thailand and Indonesia alike, returns significantly and positively responded to variation in money supply, while the volatility in the market and currency rate exchange adversely impacted returns. The short-run models explain 53.66% and 65.21% of the variation in stock returns for Vietnam and Indonesia, respectively. The variation in money supply does not significantly affect stock returns and has no significant contribution to returns in Cambodia. The Cambodia model explains around 48.34% of the variation in returns. For Lao Stock Exchange, return effects of liquidity risk, and exchange rate instability were significant and negative. Market volatility had insignificantly impacted stock returns in Nigeria. The Lao model explains 50.38% of the variation in stock returns. In the Philippine Stock Exchange, the returns effect of exchange rate volatility and liquidity crisis are adverse and significant. Money supply variation and market volatility had insignificant influence on returns. The model explains 68.11% of the variation in returns. In the Philippines, market volatility, liquidity risks, and exchange rate volatility adversely impacted returns. Money supply variation had no such significant influence on returns. The panel model of the Philippines explains 62.9% of the variation in stock returns. The research accentuates the need for governments to stabilize exchange rates, boost liquidity, through targeted policies aimed at managing stock market dynamics especially as it relates to stock volatility in order to foster meaningful growth and development of the financial market.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The rapid evolution of Artificial Intelligence (AI), Machine Learning (ML), and Deep Learning (DL) has profoundly influenced various domains, including portfolio optimization. In today’s dynamic and interconnected global economy, understanding the development of scientific publications in this field is crucial for both academics and practitioners. This paper aims to conduct a comprehensive bibliometric study of the scientific literature on portfolio optimization, focusing on the impact of AI, ML, and DL advancements. By analyzing key trends, influential publications, and emerging research areas, this study provides valuable insights into the progression of portfolio optimization research in the context of these transformative technologies, helping to map future directions and identify knowledge gaps in the field. This paper endeavors to present an exhaustive synthesis of the most recent advancements and innovations within the domain of portfolio optimization, particularly as influenced by progressive developments in AI, ML and DL from 1996 to 2024. Employing a rigorous bibliometric analysis, this study scrutinizes the structural and global paradigms governing this field. The analytical framework integrates several dimensions, including: (1) comprehensive dataset interrogation, (2) critical evaluation of source repositories, (3) contributions of seminal authors, (4) geographical and institutional affiliations, (5) document-centric analysis, and (6) exploration of keyword dynamics. A corpus of 745 bibliographic entries, meticulously curated from the Web of Science database, forms the basis of this inquiry, which utilizes advanced Scientometric network methodologies to extrapolate substantive research insights. The discourse culminates in a robust critique of the inherent strengths and methodological limitations, while delineating strategic avenues for future research, with the objective of steering ongoing scholarly discourse in the realm of portfolio optimization. The empirical outcomes of this study enhance the understanding of prevailing intellectual trajectories, thus laying a fortified foundation for future investigative pursuits in this critically evolving discipline.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)