The purpose of this study is to investigate the direct effects of environmental sustainability orientation (ESO) on green supply chain management (GSCM), ESO on sustainable performance (SP), and GSCM on sustainable performance (SP). It also examines the indirect effect of GSCM on SP through the mediating role of GSCM. Moreover, it tests the moderating role of environmental collaboration (EC) between GSCM and SP. A total of 155 survey questionnaires were collected from firms with ISO 14000 certification in the manufacturing sector in Algeria. The gathered data was examined using (PLS-SEM) model. The findings showed positive effects between ESO, GSCM, and SP. However, no such effect was detected for the moderating role of environmental collaboration on the links between GSCM and SP. The limitation of this study was the use of only firms with ISO 14000 certification, so future studies should consider a wider range of firms and different scales. Regarding environmental problems, firms in Algeria can apply ESO and GSCM to achieve sustainable performance.

This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in the Kingdom of Saudi Arabia (KSA). Additionally, it seeks to determine whether external auditors and accountants in Saudi SMEs have different perspectives on AI adoption and how it affects audit quality. Data were gathered via an internet questionnaire from eighty accountants and forty audit companies in Saudi SMEs to accomplish these research goals. The study's findings indicate that accountants and external auditors in the KSA believe that utilizing AI improves the quality of audits. Also, it was discovered that there is no statistically significant difference in how accountants and auditors evaluate ’AI’s contribution to audit quality.