The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

This article explores the transformative journey of universities in Kazakhstan, focusing on the results of recent research on the quality of higher education. The study delves into the significant reforms and innovations implemented in the Kazakhstani higher education system, assessing their impact on academic standards, student performance, and institutional efficiency. Through comprehensive data analysis and expert interviews, the research highlights the strides made in improving educational quality, fostering international collaborations, and integrating modern technologies in teaching and learning. The findings underscore the critical role of government policies, industry partnerships, and community participation in driving these transformations. This article provides valuable information on the challenges and successes experienced by Kazakhstani universities, providing a blueprint for further advances in the sector of higher education. The key factors contributing to the success of these reforms include strong government support, international collaboration, robust quality assurance mechanisms, a focus on research and innovation, and professional development for educators. While challenges remain, the future of higher education in Kazakhstan looks promising, provided that these efforts continue and are further refined to address existing gaps.

This study explores the feminization of poverty and the dynamics of the care economy in rural areas, focusing on the municipality of Génova, Quindío, Colombia. The novelty of this study lies in its analysis of the compounded effects of the COVID-19 pandemic on women’s economic participation and care responsibilities in a rural context, offering insights relevant to Latin America. This study addresses the critical problem of how increased caregiving responsibilities and labor informality during the pandemic have disproportionately impacted economically active women, exacerbating gender inequalities. The objective is to analyze the relationship between the care economy and feminization of poverty, providing policy recommendations for post-pandemic recovery in rural settings. The methodology consisted of a two-stage approach. In the first stage, a probabilistic stratified sampling design was applied using data from the Colombian National Population and Housing Census and the Génova, Quindío, and Colombia Municipal Panel. In the second stage, fieldwork was conducted with a sample of 347 women using the RedCap application for data collection. The results indicate a significant increase in unpaid domestic and caregiving work during the pandemic, particularly for the elderly, disabled, and children. Additionally, labor informality increased, further limiting economic opportunities for women. The key conclusion is that public policies aimed at reducing gender disparities in rural labor markets must prioritize caregiving support and formal employment opportunities for women. These findings suggest that addressing the care economy is crucial for closing gender gaps and fostering equitable economic recovery in rural Latin American areas.

Within the Saudi Arabian banking sector, the quality of work life emerges as a crucial determinant shaping employee performance. This research delves into the nuanced impacts of diverse job quality facets on employee efficacy within this domain. Employing a stratified random sampling methodology, 500 institutions were selected, yielding a 49.6% response rate, or 248 completed surveys, with the active engagement of senior management. Utilizing a quantitative paradigm, the study harnessed descriptive statistics and structural equation modeling (SEM) to elucidate the interplay between job quality dimensions and performance outcomes. The analysis revealed that elements like compensation structures, work-life equilibrium, and growth opportunities substantially influenced employee productivity. In contrast, most job quality facets garnered positive evaluations, and aspects related to wage and compensation exhibited room for enhancement. The research accentuates the imperative of elevating job quality benchmarks within the banking sector to augment employee contentment and performance metrics. This study’s insights advocate for stakeholders and policymakers to champion job quality as a pivotal driver for optimizing organizational effectiveness.

The quality of indoor classroom conditions influences the well-being of its occupants, students and teachers. Especially the temperature, outside acceptable limits, can increase the risk of discomfort, illness, stress behaviors and cognitive processes. Assuming the importance of this, in this quantitative observational study, we investigated the relationship between two environmental variables, temperature and humidity, and students’ basic emotions. Data were collected over four weeks in a secondary school in Spain, with environmental variables recorded every 10 minutes using a monitoring kit installed in the classroom, and students’ emotions categorized using Emotion Recognition Technology (ERT). The results suggest that high recorded temperatures and humidity levels are associated with emotional responses among students. While linear regression models indicate that temperature and humidity may influence students’ emotional experiences in the classroom, the explanatory power of these models may be limited, suggesting that other factors could contribute to the observed variability in emotions. The implications and limitations of these findings for classroom conditions and student emotional well-being are discussed. Recognizing the influence of environmental conditions and monitoring them is a step toward establishing smart classrooms.