The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

This study validates the Intercultural Competence and Inclusion in Education Scale (ICIES), a novel instrument designed to assess students’ perceptions of inclusivity and intercultural competence in multiethnic secondary schools. Using a sample of 276 high school students from Western Romania, the ICIES identified three dimensions: ethnic appreciation and support, intercultural engagement and integration, and school unity and cohesion. Exploratory factor analysis confirmed the scale’s structural validity, while network analysis revealed key interconnections among its components. Findings highlight the critical role of inclusive teaching strategies and school cohesion in fostering intercultural competence. The ICIES provides educators and policymakers with actionable insights for designing interventions that promote empathy, mutual respect, and a sense of belonging in diverse school settings. These results contribute to the development of educational policies aimed at fostering inclusion and addressing the needs of increasingly multicultural classrooms.

Recently, Agile project management has received significant academic and industry attention from due to its advantages, such as decreased costs and time, increased effectiveness, and adaptiveness towards challenging business environments. This study primarily aims to investigate the relationship between the success factors and Agile project management methodology adoption and examine the moderating effect of perceived compatibility. The technology-organization-environment (TOE) framework and technology acceptance theories (UTAUT, IDT, and TAM) were applied as the theoretical foundation of the current study. A survey questionnaire method was employed to achieve the study objectives, while quantitative primary data were gathered using a carefully designed methodological approach focusing on Omani oil and gas industry. The PLS-SEM technique and SmartPLS software were used for hypotheses testing and data analysis. Resultantly, readiness, technology utilization, organizational factors, and perceived compatibility were the significant factors that promoted Agile methodology adoption in the oil and gas industry. Perceived compatibility moderated the relationship between success factors and Agile methodology. The findings suggested that people, technology, and organizational factors facilitate the Agile methodology under the technology acceptance theories and frameworks. Relevant stakeholders should adopt the study outcomes to improve Agile methodology adoption.

This study examines the impact of structured cultural educational activities on various dimensions of student well-being in primary education. Using a randomized controlled trial design, 120 third- and fourth-grade students from Arad County, Romania, were assigned to either an experimental group, which participated in cultural educational activities, or a control group, which received no intervention. Well-being and social behavior were assessed using the Strengths and Difficulties Questionnaire (SDQ) and the EPOCH Measure of Adolescent Well-Being, administered before and after the intervention. The SDQ evaluated emotional symptoms, hyperactivity, conduct problems, peer relationship issues, and prosocial behavior, while the EPOCH scale measured engagement, perseverance, optimism, connectedness, and happiness. Analysis revealed statistically significant improvements (p < 0.05) in the experimental group compared to the control group. Students in the experimental group exhibited reduced hyperactivity and peer relationship problems, alongside notable increases in engagement, perseverance, optimism, connectedness, and happiness. These findings highlight the efficacy of integrating cultural educational activities into the primary school curriculum as a strategy for enhancing emotional and social development. The study underscores the importance of such interventions in fostering positive developmental outcomes and offers a foundation for further research into their long-term effects and adaptability across diverse educational contexts.

This study examines the impact of emotional intelligence (EI) and employee motivation on employee performance within the telecommunication industry in the Sultanate of Oman. The target population consisted of 4344 non-managerial employees across nine telecommunication companies, including Omantel, Ooredoo, Vodafone, Oman Broadband Company, Awasr Oman & Co, TEO, Oman Tower Company L.L.C, Helios Tower, and Connect Arabia International. Employing a deductive research approach, finally data were collected via an online survey from 354 respondents. The hypotheses were tested using multiple regression analysis. The results indicate that all dimensions of EI self-awareness, self-regulation, empathy, and social skills positively and significantly influence employee performance, with social skills having the strongest effect. Furthermore, both intrinsic motivation factors, such as work itself and career development, and extrinsic motivation factors, including wages, rewards, working environment, and co-worker relationships, significantly enhance employee performance. The interaction between EI and employee motivation was found to amplify these positive effects. Among control variables, age and education level showed significant impacts, while gender did not. These findings underscore the critical role of both emotional intelligence and motivation in driving employee performance. The study suggests that managers and policymakers should adopt integrated strategies that develop EI competencies and enhance motivational factors to optimize employee performance, thereby contributing to the success of organizations in the telecommunication sector.