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Full-Text Articles in Human Resources Management

Balancing Our Capacity To Serve: A Phenomenological Exploration Of Black Women Navigating Personal, Professional, And Community Leadership Roles, Shemeka K. Brathwaite Jun 2026

Balancing Our Capacity To Serve: A Phenomenological Exploration Of Black Women Navigating Personal, Professional, And Community Leadership Roles, Shemeka K. Brathwaite

Student Theses

This phenomenological study explores the lived experiences of Black women community leaders as they navigate a balance between their professional, personal, and community leadership roles. The research design uses the theoretical frameworks of Black Feminist Intersectionality and Role Theory, specifically addressing the cultural burdens imposed by the Strong Black Woman archetype, which adds additional role strain. The study began with a questionnaire completed by 54 Black women community leaders, followed by 20 in-depth, semi-structured interviews selected from this pool. The study’s key findings are illustrated in a Black Women’s Sustainable Community Leadership Framework. Black women community leaders exude high self-efficacy, …


Return Dimensions And Employees’ Work Effort In Power Supply Organizations: Does Gender Really Matters?, Patrick Christopher Singogo Jun 2026

Return Dimensions And Employees’ Work Effort In Power Supply Organizations: Does Gender Really Matters?, Patrick Christopher Singogo

Business Management Review

This study investigated the effect of return dimensions i.e. tangible and intangible returns on employees’ work effort, as well as gender differences. The study was guided by Conservation of Resources Theory and Expectancy Theory, together with pertinent literature. Four hypotheses were formulated to investigate the direct effect of tangible and intangible returns on employees’ work effort and the moderating effect of gender. The study drew its sample from 171 employees at the headquarters of Tanzania Electricity Supply Company Limited (TANESCO) in Ubungo, Dar es Salaam. Respondents were stratified into managerial and operative levels, and then systematic sampling was used within …


Towards An Inclusive Labour Market: Skills For The Future, Eva Erjavec Jun 2026

Towards An Inclusive Labour Market: Skills For The Future, Eva Erjavec

Economic and Business Review

In the transition to a knowledge-based society, human capital has become a key driver of economic growth, innovation, and social progress. As industries evolve and new technologies reshape labour markets, the development of future skills plays a crucial role in ensuring workforce adaptability, productivity, and long-term competitiveness. A bibliometric analysis aims to examine the importance of human capital for economic growth and the transition to a knowledge economy, synthesizing existing research and academic discussions. By systematically reviewing the literature, this paper seeks to provide insights into how skills and education contribute to sustainable economic development and social resilience. Furthermore, it …


Building Evidence For Active Work Through A Bibliometric Review Of Employee Physical Activity And Job Performance, Tamara Stanković, Alenka Slavec Gomezel Jun 2026

Building Evidence For Active Work Through A Bibliometric Review Of Employee Physical Activity And Job Performance, Tamara Stanković, Alenka Slavec Gomezel

Economic and Business Review

Physical activity (PA) is widely recognized as beneficial for employee health and well-being, yet research linking employee PA to job performance remains fragmented across disciplines, outcome conceptualizations, and theoretical perspectives. Although prior systematic reviews and meta-analyses report generally positive effects of workplace PA on health-, absenteeism-, and productivity-related outcomes, they provide limited insight into how this research field is intellectually structured or how it has evolved over time. To address this gap, we conduct a comprehensive bibliometric review of the employee PA–job performance literature. Using performance analysis alongside co-citation, co-occurrence, and bibliographic coupling techniques and interpreting results through the invisible …


Hr Analytics: A Bibliometric Analysis Using Web Of Science (Wos) Database And Exploring New Horizons, Akanksha Srivastava, Ram Singh Jun 2026

Hr Analytics: A Bibliometric Analysis Using Web Of Science (Wos) Database And Exploring New Horizons, Akanksha Srivastava, Ram Singh

Management Dynamics

Purpose: Recent years have seen a rise in popularity for the study of human resource analytics, which is a relatively young field of study. The research that has been done in this area is advancing and will open new avenues for future investigation. The paper discusses the theoretical foundations upon which the operation of HR analytics is based.

Methodology: The paper gives insight into the publications, authors, keywords, nations, references, and journals of the studies by employing Bibliometric analysis. Overall, 210 publications that were published between 2012 and 2022 were considered all were research articles for the present study. For …


Leadership Without Assimilation: Reimagining Executive Leadership Development To Affirm Black Identity And Leadership Persistence, Nicole Monroe Jun 2026

Leadership Without Assimilation: Reimagining Executive Leadership Development To Affirm Black Identity And Leadership Persistence, Nicole Monroe

Dissertations

Executive leadership development programs are often treated as race-neutral pathways to advancement, yet they frequently reflect dominant cultural norms that require leaders from marginalized communities to assimilate in order to succeed. This study examined the question: How can executive leadership development be restructured to affirm Black identity, cultural intelligence, and leadership persistence rather than require assimilation into exclusionary models? This study employs a convergent mixed-methods design, including interviews with 9 Black executive leaders and a document analysis of leadership development programs using the Assimilation Pressure Index. Findings reveal persistent assimilation pressures and identity negotiation within leadership development experiences, and document …


Staff Matters: How Much Time Off Should I Give For Bereavement?, Jodi Schafer Sphr, Shrm-Scp Jun 2026

Staff Matters: How Much Time Off Should I Give For Bereavement?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Author Jodi Schafer provides guidance for dental practices on developing clear and consistent bereavement leave policies. She notes that while no federal law requires bereavement leave, standard employer practice typically offers three to five days for immediate family members. The article emphasizes balancing compassion for grieving employees with the operational needs of the practice. Key considerations include whether leave is paid, the definition of covered relationships, and the importance of flexibility, as grief often extends beyond a formal leave period.


Walking The Path Of Conocimiento: Understanding And Navigating Workplace Conflict Through A Chicana Feminist Lens, Elisa A. Ortega-Schultz Jun 2026

Walking The Path Of Conocimiento: Understanding And Navigating Workplace Conflict Through A Chicana Feminist Lens, Elisa A. Ortega-Schultz

Dissertations

The growing presence of Latinas in the U.S. workforce underscores the need for deeper understanding of their workplace experiences. Latinas represent one of the fastest growing segments of the labor force; however, research consistently shows that this growth is not matched by equitable access to leadership, compensation, or culturally responsive workplace environments. Latinas continue to experience persistent barriers related to pay inequity, career advancement, cultural belonging, and overall well-being.

Conflict frameworks that account for the unique experiences of Latinas are needed, as dominant approaches rooted in neutrality, procedural efficiency, and Western individualism often fail to account for the embodied, relational, …


The Impact Of Artificial Intelligence And Neuro-Linguistic Programming On Candidate Assessment In Talent Acquisition, Amna Fahim Jun 2026

The Impact Of Artificial Intelligence And Neuro-Linguistic Programming On Candidate Assessment In Talent Acquisition, Amna Fahim

Dissertations

Digitalization in human resource management led to the implementation of Artificial Intelligence (AI) and Neuro Linguistic Programming (NLP) in recruitment practices. However, although AI and NLP were adopted globally, the empirical evidence in emerging countries, especially Pakistan, was scanty. Hence, this study investigated the impacts of individually and jointly implementing AI and NLP on candidate assessment outcomes in the telecommunications industry in Pakistan. According to the literature, this study is grounded in Technological Determinism, Machine Learning Theory, Psycholinguistic Theory, and Cognitive Behaviorism. A quantitative correlational approach was used in this study. To investigate the proposed research questions, descriptive statistics, Pearson …


Disability Employment In Côte D’Ivoire: Human Resources Managers’ Experiences And Challenges, Kinanpy Vanessa Toure Jun 2026

Disability Employment In Côte D’Ivoire: Human Resources Managers’ Experiences And Challenges, Kinanpy Vanessa Toure

Dissertations

This study examined the critical role of human resource (HR) managers in promoting workforce integration and addressing the persistent barriers faced by people with disabilities (PWDs) in Côte d'Ivoire. Focusing on the perspectives, challenges, and lived experiences of HR managers, the research explored how inclusive workplace practices were developed and implemented within the Ivorian context. Employing a qualitative case study design, the study utilized semi-structured, scenario-based interviews and analyzed allowable public documents, specifically the Ivorian Labor Code, a relevant NGO publication addressing disability inclusion in Côte d’Ivoire, and the publicly available websites of participating organizations. This approach was intended to …


Overcoming Adversity With Resilience: A Phenomenological Examination Of African American Women Leaders Facing Microaggressions In Corporate Spaces, Dionne Trenise Johnson Jun 2026

Overcoming Adversity With Resilience: A Phenomenological Examination Of African American Women Leaders Facing Microaggressions In Corporate Spaces, Dionne Trenise Johnson

Electronic Theses and Dissertations

African American women leaders in Fortune 500 companies experience persistent challenges of subtle yet pervasive systems of discrimination in the form of microaggressions that cause negative impacts to their psychological well-being, workplace performance, and career advancement. These women exhibit incredible resilience that enable them to thrive at work, mitigate mental health challenges, and navigate their careers successfully. However, unlike people who fall into either a racial minority group or a gender minority group, African American women experience compounded effects of microaggressions due to the intersection of their race and gender. As a result of microaggressions, these women experience impacts to …


J Mich Dent Assoc June 2026 Jun 2026

J Mich Dent Assoc June 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The June 2026 (Volume 108, No. 6) issue of the Journal is published in digital format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The June 2026 issue of the Journal of the Michigan Dental Association provides association updates, legal advice, and clinical …


Developing An Effective And Sustainable Institutional Model For Water Resource Management In ‘Nusantara’ (The New Capital City Of Indonesia), Witra Apdhi Yohanitas, Arif Ramadhan, Tania Andari, Nicco Plamonia, Muhammad Akbar Pribadi, Riardi Pratista Dewa, Hery Wibowo, M. Hasnan Atlandi May 2026

Developing An Effective And Sustainable Institutional Model For Water Resource Management In ‘Nusantara’ (The New Capital City Of Indonesia), Witra Apdhi Yohanitas, Arif Ramadhan, Tania Andari, Nicco Plamonia, Muhammad Akbar Pribadi, Riardi Pratista Dewa, Hery Wibowo, M. Hasnan Atlandi

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The development of 'Nusantara', the new capital city of Indonesia (IKN), is a strategic effort by the government of Indonesia to advance infrastructure development and management. However, ensuring effective and sustainable water resource management remains a major challenge, particularly amid climate change, population growth, and increasing industrial demand. This study aims to develop a sustainable water resource management model to support IKN effectively. It applies a qualitative descriptive and comparative approach through interviews and policy analysis to identify the needs and challenges in water resource management, while also assessing the potential and risks of the proposed model. The findings indicate …


Empowering Lifelong Choice: Supporting Older Individuals With Idd To Thrive At Work, Transition To Retirement With Dignity, And Maintain Community Connections, Leslie Quarles May 2026

Empowering Lifelong Choice: Supporting Older Individuals With Idd To Thrive At Work, Transition To Retirement With Dignity, And Maintain Community Connections, Leslie Quarles

Critical and Creative Thinking Capstones Collection

This synthesis addresses the need to support older individuals with intellectual and developmental disabilities in their engagement in continued work. The project traces the journey from an initial focus on supporting older individuals with intellectual and developmental disabilities to work as long as they wish to an eventual shift toward a phased retirement approach. It considers issues such as a reimagined visualization of the support team structure, integration of tailored job supports and Community Life Engagement (CLE). The author's familial history sparked a sense of injustice that would not stay buried, shaping a career path in disability services and access. …


Burning Bridges? Conflicting Advice In Early Job Reneging And Implications For Practice, Amanda Leigh Bisson, Jo-Louise Huq May 2026

Burning Bridges? Conflicting Advice In Early Job Reneging And Implications For Practice, Amanda Leigh Bisson, Jo-Louise Huq

Engaged Management ReView

The time between early talent offers and students’ graduation dates is increasing. Although students are strongly encouraged by their universities not to renege on accepted early job offers, reneging is not uncommon in practice. In this paper, we explore how students approach the reneging decision, specifically examining the questions they ask and the advice they receive from peers and professionals. Using an interpretivist approach and reflective thematic analysis, we analyzed 25 Reddit posts by accounting students navigating reneges. Our findings offer novel insights into the student experience and the advice students are receiving from social network contacts. We find that …


If You’Re Doing This Correctly, There Is A Cost: An Exploration Of The Work–Family Trade-Off Of Female Academics In Australia, Fleur Sharafizad May 2026

If You’Re Doing This Correctly, There Is A Cost: An Exploration Of The Work–Family Trade-Off Of Female Academics In Australia, Fleur Sharafizad

Research outputs 2022 to 2026

Purpose: This paper aims to explore how the gendered structures and expectations of neoliberal academic institutions inform and shape work–family trade-off considerations for women academics in Australia. It also sheds light on how these negotiations, and at times, the ensuing career or family gap, are experienced. In doing so, the paper deepens our understanding of the systematic barriers which do not only lead to gender inequalities in academia but also have broader individual and social implications. Design/methodology/approach: This exploratory study is based on qualitative semi-structured interviews, which were thematically analysed to identify how female academics navigate the expectations associated with …


Elevating Voices: Exploring The Impacts And Experiences Of Required Workplace Dei Training, Marika Barto May 2026

Elevating Voices: Exploring The Impacts And Experiences Of Required Workplace Dei Training, Marika Barto

Dissertations

Mandatory diversity, equity, and inclusion (DEI) training is a common element institutional DEI initiatives in their response to dismantling racial inequity in government organizations; yet, the lived experiences of racially marginalized participants remain critically underexamined—particularly in government settings, where the bureaucratic structures implementing these trainings are themselves racialized. This research was conducted during one of the most politically hostile environments for DEI work in recent memory. Federal executive actions in 2025, specifically the “Bondi memo,” directed entities subject to federal antidiscrimination laws to cease DEI practices, creating immediate chilling effects that directly impacted this study and reminded us that the …


Do Rural Areas Gender-Discriminate Wages More Than Metropolitan Areas?, Ali Gonzalez, Michael Montano, Brandon Sacks, Joseph Williams May 2026

Do Rural Areas Gender-Discriminate Wages More Than Metropolitan Areas?, Ali Gonzalez, Michael Montano, Brandon Sacks, Joseph Williams

Undergraduate Economics Working Paper Series

This study analyzes the gender wage gap in metropolitan versus rural areas using U.S. hourly wage data from the Bureau of Labor Statistics (BLS), for the period 2010-2025. The analysis uses regressions on a semi-log wage model and Blinder-Oaxaca decompositions to compare the gaps and separate the effects attributable to explained (endowment) differences from those attributable to unexplained (coefficient) differences. The semi-log wage model reveals a percentage wage decrease for females of approximately 17.4% in rural areas and 9.9% in metropolitan areas. The Blinder-Oaxaca decompositions further indicate that the unexplained (coefficient) component of the gap is substantially larger in rural …


Labor Market Responses To Ai: Measuring Wage Effects Across U.S. Occupations, Kaitlin Pham, Karla Rodriguez May 2026

Labor Market Responses To Ai: Measuring Wage Effects Across U.S. Occupations, Kaitlin Pham, Karla Rodriguez

Undergraduate Economics Working Paper Series

Artificial intelligence (AI) is rapidly changing economies around the world, with some experts predicting an impact greater than the Industrial Revolution. As AI becomes more common in daily life and business, questions have grown about how it might affect jobs, wages, and inequality. The rise of automation and highly capable AI models has made people wonder which occupations will benefit and which might be at risk. This study looks at how exposure to AI technologies affects wage trajectories in the United States. Using occupational-level data from O*NET and the U.S. Bureau of Labor Statistics, we build an AI exposure index …


Characteristics And Influencing Factors Of Think Tank Talent Development, Yongna Yuan, Xuejiao Zhao, Yingming Li, Shimin Liu May 2026

Characteristics And Influencing Factors Of Think Tank Talent Development, Yongna Yuan, Xuejiao Zhao, Yingming Li, Shimin Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The development of think tank talent has become a fundamental pillar for enhancing the quality of China’s new-style think tanks with Chinese characteristics. On the tenth anniversary of the establishment of China’s new-style think tanks with Chinese characteristics, this study conducts an empirical analysis of the growth patterns, basic characteristics, and influencing factors of think tank talent in China, based on data from 187 valid questionnaires collected by the Think Tank Talent Development Alliance. The study finds that think tank talent in China can be categorized into three types: the “capability accumulation” type, the “stable development” type, and the “senior …


Logic And Pathways Of Higher Education In Supporting Science And Technology Innovation In Big Science Era, Yiran Song, Ying Wang, Yijun Liu May 2026

Logic And Pathways Of Higher Education In Supporting Science And Technology Innovation In Big Science Era, Yiran Song, Ying Wang, Yijun Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The new wave of technological and industrial transformation is propelling scientific and technological innovation from isolated breakthroughs toward ecosystem-based collaboration. Deepening interdisciplinary integration and accelerated data-driven and AI-powered processes present fresh challenges to talent cultivation in higher education, demanding a systemic shift in higher education to align with the demands of scientific and technological innovation. This study analyzes the co-evolutionary relationship between higher education and scientific and technological innovation from a historical perspective; examines the defining features of scientific and technological innovation in the era of big science and the new requirements it places on higher education; elucidates the practical …


Employee Engagement And Its Motivational Drivers: Lived Experiences Of Generation Y Employees In The Workplace, Ololade Dorcas Afolabi May 2026

Employee Engagement And Its Motivational Drivers: Lived Experiences Of Generation Y Employees In The Workplace, Ololade Dorcas Afolabi

Masters Theses, 2020-current

This qualitative study sought to explore the meaning of employee engagement among Generation Y employees in the United States. Specifically, this research aimed to understand how Generation Y employees described their lived experiences of engagement and the motivational drivers that influence their engagement at work. The researcher interviewed five Generation Y employees. Two of them work in retail industry, two work in healthcare technology, and one works in higher education. The findings show that the participants have a shared meaning of engagement, defining engagement as alignment between their personal goals and organizational goals. In addition, participants shared lived experiences of …


How Race Influences Leadership Motivation: A Study Of Career Aspirations In Diverse Workforces, Latosha V. Hayes-Sperling May 2026

How Race Influences Leadership Motivation: A Study Of Career Aspirations In Diverse Workforces, Latosha V. Hayes-Sperling

Doctoral Dissertations and Projects

This study explored whether and how racial identity influenced leadership motivation among Black, Indigenous, and People of Color (BIPOC) professionals. Despite growing attention to workplace diversity, limited research had examined the internal motivational processes shaping leadership ambition for racially marginalized groups. Using a non-experimental design, this study examined whether perceived racial discrimination predicted leadership motivation and whether this relationship differed by gender. Survey data were collected from approximately 126 BIPOC professionals using validated measures of perceived racial discrimination and leadership motivation, the latter measured as a dimension of career aspirations. Results indicated that perceived racial discrimination, operationalized through workplace microaggressions …


The Role Of Human Resources In Developing Effective Leadership To Cultivate A Future-Ready Pipeline Of Leaders For Success Assurance, Betzaida Aponte May 2026

The Role Of Human Resources In Developing Effective Leadership To Cultivate A Future-Ready Pipeline Of Leaders For Success Assurance, Betzaida Aponte

Doctoral Dissertations and Projects

The problem addressed in this study was that organizations lack a future-ready pipeline of leaders to ensure a smooth transition amid unprecedented technological change. The purpose of this flexible design single-case study was to understand how organizations establish a future-ready pipeline of leaders capable of navigating rapid technological advancements. Utilizing a post-positivist qualitative approach with methodological triangulation, data were collected through semi-structured interviews with 23 human resources professionals and the quantitative Leadership Practices Inventory–Self instrument administered to 25 senior and aspiring leaders. Thematic analysis revealed critical structural failures within traditional succession planning. Key findings demonstrated a severe transparency gap, where …


The Effect Of Return-To-Office Mandates On Worker Engagement And Perceived Work-Family Conflict, Caleb M. Daughhetee May 2026

The Effect Of Return-To-Office Mandates On Worker Engagement And Perceived Work-Family Conflict, Caleb M. Daughhetee

Doctoral Dissertations and Projects

The purpose of this cross-sectional, quasi-experimental study was to examine relationships among employee perceptions of return-to-office (RTO) mandates, employee engagement (EE), and work-family conflict (WFC) among previously remote U.S.-based workers. Despite extensive RTO mandates following the COVID-19 pandemic, limited research has examined the relationship between worker perceptions, EE, and work-family dynamics. Grounded in personal engagement theory (Kahn, 1990), role theory, and the Job Demands-Resources model, this study investigates whether RTO perceptions predict EE and WFC, and whether WFC mediates or moderates the relationship between RTO perceptions and EE. Data were collected from 145 participants using a researcher-developed RTO perception scale …


Implicit Bias In Hiring: Leveraging Avatars To Foster More Inclusive Hiring Practices, Alexa Trifilo, Gary Blau, Crystal Reeck May 2026

Implicit Bias In Hiring: Leveraging Avatars To Foster More Inclusive Hiring Practices, Alexa Trifilo, Gary Blau, Crystal Reeck

Engaged Management ReView

This research investigated implicit racial in-group bias in hiring and examined extended reality (XR) as a mechanism for masking visual identity cues during the interview process. By introducing avatars that obscure physical characteristics, such as race, the study extends the concept of “blind” hiring into immersive virtual environments. In our experimental design, randomly assigned participants evaluated job candidates represented by avatars that had three variations of racial identifiability (White, Asian, or racially unidentifiable avatar) and two qualification levels (strong and ambiguous). We controlled for gender by including only experienced, full-time female professionals as participants in the evaluation of female avatars …


Emotional Intelligence Training For Salespeople And Sales Managers, Charles D. Shepherd, Tracey Honeycutt Sigler May 2026

Emotional Intelligence Training For Salespeople And Sales Managers, Charles D. Shepherd, Tracey Honeycutt Sigler

Atlantic Marketing Association Proceedings

No abstract provided.


Embracing Neurodiversity In The Workplace: Strategies For Human Resource Management To Foster Inclusion And Enhance Employee Well-Being, Sameer Ahmed May 2026

Embracing Neurodiversity In The Workplace: Strategies For Human Resource Management To Foster Inclusion And Enhance Employee Well-Being, Sameer Ahmed

Online Journal for Workforce Education and Development

Abstract

Objective: This literature review examines strategies for fostering the inclusion of neurodivergent individuals in the workplace with a focus on the role of Human Resource Management (HRM). Background: Neurodiversity refers to variations in neurological functioning and includes conditions such as autism, ADHD, dyslexia, dyspraxia, dyscalculia and others. Recognizing neurodiversity as a valuable form of human diversity can enhance workplace innovation and performance. Method: A comprehensive review of the recent literature on neurodiversity in the workplace was conducted by employing qualitative analysis techniques, including thematic coding, comparative analysis, and critical reflection. Results: Key findings encompass the …


Meeting The Moment With Ai-Employer Informed Education, Brent Terwilliger, John Faraca May 2026

Meeting The Moment With Ai-Employer Informed Education, Brent Terwilliger, John Faraca

Publications

As artificial intelligence transforms aviation, aerospace, and autonomy-related sectors, higher education must adapt to meet evolving workforce demands. This session shares emerging findings from a nationwide study led by Embry-Riddle Aeronautical University, focused on employer perceptions of AI adoption, responsible use, and workforce preparedness in domains including uncrewed systems, space systems, robotics, and advanced air mobility. Based on a structured survey and follow-up interviews, the presentation explores how organizations are using AI tools, from generative platforms to enterprise systems, and defining effective and inappropriate use in operational contexts. Participants will gain insight into critical concerns (e.g., data privacy, compliance, security, …


The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena May 2026

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …