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.

At this stage, network technology is developing rapidly. The resources in the network are massive, and a large number of resources are distributed in a decentralized and heterogeneous manner. With the continuous expansion of the application scope of distributed technology, it can provide effective scheme guidance for resource application. Combined with the current situation of network teaching platform and relevant functional requirements, it is very necessary to apply distributed technology. Taking DFS technology as an example, this paper studies the shared resource management scheme of this technology in network storage, and studies the specific application effect and path of DFS technology in distributed network teaching platform.

With the rapid development of modern science and technology, various new technologies have also emerged. In this environment, new requirements are put forward for the teaching of high-frequency electronic circuits. It is necessary to keep up with the development trend of the times and carry out course teaching reforms.

The rapid advancement of financial technology (Fintech) has revolutionized the way financial transactions are conducted, with E-payment services becoming increasingly integral to daily commerce. This paper examines consumer perceptions and attitudes towards E-payment services offered by Fintech companies, identifying key factors that influence their acceptance and usage. Employing a quantitative approach, the research integrates quantitative data from surveys and applied SEM (Structural Equation Modelling) through AMOS. Out of 450, 420 respondents have given their views on perceptual preferences and attitudes with the help of SPSS. KMO and Bartlett’s Test are executed to understand and to check the factors for implementing factor analysis further through extractions. Anticipated findings are expected to reveal a spectrum of consumer attitudes shaped by factors such as trust, security, convenience, and technological familiarity. It contributes to the existing literature by providing updated insights into consumer behaviour in the Fintech sector and suggesting actionable strategies for service providers to enhance user engagement and satisfaction. It holds the potential to inform both theoretical frameworks in technology acceptance and practical marketing strategies for Fintech companies aiming to optimize E-payment services for diverse consumer bases.

This paper conducts a bibliometric visual analysis of the application of the Unified Theory of Acceptance and Use of Technology (UTAUT) in education, using CiteSpace software. Drawing on data from the Web of Science, the study explores research trends and influential works related to UTAUT from 2008 to 2023. It highlights the growing use of educational technologies such as mobile learning and virtual reality tools. The analysis reveals the most cited articles, journals, and key institutions involved in UTAUT research. Furthermore, keyword analysis identifies research hot spots, such as artificial intelligence and behavioral intentions. This study contributes to the understanding of how UTAUT has been used to predict technology adoption in education and provides recommendations for future research directions based on emerging trends in the digital learning environment.