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.

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.

Three-dimensionally cross-linked polymer nanocomposite networks coated nano sand light-weight proppants (LWPs) were successfully prepared via ball-milling the macro sand and subsequently modifying the resultant nano sand with sequential polymer nanocomposite coating. The modified nano sand proppants had good sphericity and roundness. Thermal analyses showed that the samples can withstand up to 411 ℃. Moreover, the proppant samples’ specific gravity (S.G.) was 1.02–1.10 g/cm³ with excellent water dispersibility. Therefore, cross-linked polymer nanocomposite networks coated nano sand particles can act as potential candidates as water-carrying proppants for hydraulic fracturing operations.

This article refers to Hallstatt in Austria and Ioannina in Greece. The goals analyze the two locations that have similarities in geometric shape, digital elevation model (DEM), and geomorphology. Firstly, Hallsatt’s advances were more technical than aesthetic. There is a general tendency towards extravagance and baroque and Greco-Oriental influences. Secondly, Ioannina is a mountainous city located around Lake Pamvotis. The geometry develops parallel to the lake. The city experiences many cultures. The ancient city had an urban planning that characterized the Ottoman Empire. In the old part, there is the castle, old stone streets, wooden houses, and the house of the Greek Muslim Ali Pasha. The author obtains numerous aerial photographs using Google Earth software. The photographs were received dynamically for all the perimeters of the regions. In short, the cartographer has between 15 and 20 photographs. The next step is to align the photographs in Zephyr photogrammetry software. Configuring resolutions, distance, camera locations, contrast, and brightness is essential. The final products are the 3D texture, 3D model, and orthophotos from Hallstatt and Ioannina. Digital products are suitable for measuring areas, circumferences, and heights. Furthermore, digital products represent a digital archiving practice: conservation and visualization are crucial factors today as they share, represent, promote, and document urban planning, historical memory, and the natural environment.