This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

With the outbreak of the COVID-19 pandemic in 2019, educational activities have faced significant disruptions, leading to a widespread adoption of online teaching and a transformation in the evaluation of teaching quality. Using CiteSpace visualization software, the study examines 1485 papers from the Chinese database of China Knowledge Network and 1656 papers from the English database of Web of Science (WoS) spanning the period from January 2013 to June 2023 as research samples. The findings reveal heightened activity in China and other countries research on teaching quality evaluation, moreover, research in both contexts predominantly comprises independent studies, supplemented by collaborative efforts. Notably, there is an increased focus on the exploration of online teaching quality evaluation, specifically delving into methodologies and systems. The emphasis has shifted towards students’ learning initiatives and a comprehensive evaluation of teachers’ work before, during and after class. While research in other countries has also identified new hotspots related to online teaching, the number of studies is comparatively limited. The study proposes the imperative need to update the evaluation criteria for online teaching and enhance the infrastructure of online teaching platforms. Additionally, it advocates for reforms in the evaluation systems of educational institutions and innovations of teachers’ instructional methods.

The country has vigorously promoted the work of school aesthetic education, which is a great opportunity and also a major challenge for the art major of Yili Normal University. At present, the quality of teaching in the art major is not very optimistic. How to ensure and improve the teaching quality of the art major is worth pondering. Based on the investigation of the current situation of teaching quality in the art college, this article identifies the factors that hinder the improvement of teaching quality, analyzes the reasons, and ultimately provides strategies to improve the teaching quality of the art major, providing effective reference suggestions to ensure the teaching quality of the major.

This study examines the impact of education quality and innovative activities on economic growth in Shanghai through international trade and fixed asset formation. The study examines how higher education quality and innovation activities drive regional economic growth, with a focus on the mediating effects of international trade and fixed asset formation in Shanghai. The study adopts a quantitative approach utilizing panel data from 31 provinces in China covering the period from 1999 to 2022. The study incorporates variables such as education quality, innovation capacity, and GDP per capita, as well as control variables like labor, capital, and infrastructure. The methodology involves multiple regression models and robustness tests to verify the relationships between and effects of education quality and innovation with regard to economic growth. This study analyzes the direct and indirect effects of university R&D expenditure and innovation on economic growth using a regression model, based on data from 2014 to 2022 in relation to Shanghai. The model introduces variables such as international trade, capital formation, and urbanization to analyze the relationship between higher education quality and economic growth.

The rise of Internet technology has transformed consumer shopping behaviors, offering convenience and a wide range of options, making online shopping increasingly popular. In Saudi Arabia, this trend has grown significantly due to higher internet penetration, technological advancements, and shifting consumer preferences. However, building and maintaining consumer trust remains a crucial challenge. Despite the growing interest, there is limited research on the unique aspects of Saudi consumers’ online shopping behaviors. This study aims to address this gap by identifying key factors influencing these behaviors and examining their impact on purchase intentions, with a focus on the mediating role of consumer trust. This study explores factors influencing online shopping behavior and their impact on purchase intention, with a focus on consumer trust as a mediator. Using a survey of 573 respondents from Jeddah and Medina, Saudi Arabia, key factors identified through literature review include perceived usefulness, ease of use, risk perception, website quality, and social influence. The quantitative analysis revealed that customer service and return policies, information quality, perceived convenience, ease of use, usefulness, cost-saving, product variety, and social influence significantly affect consumer trust, which in turn enhances purchase intention. These findings provide valuable insights for businesses to optimize digital strategies, enhance consumer engagement, and foster long-term customer relationships, thereby boosting satisfaction and online business success.