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.

Sustainable hybrid education is an educational approach that combines multiple kinds of instruction. Online education and traditional face-to-face education will be implemented in tandem to propel the educational process towards contemporary approaches, with the aim of achieving high-quality outcomes and staying abreast of scientific and technical advancements. The objective of this study is to determine the correlation between hybrid education, which is a sustainable model, and the academic performance of graduate students in select Egyptian universities, based on international quality criteria. The study employed a descriptive analytical methodology, and data was collected using a meticulously designed computerized questionnaire, whose validity and reliability were verified using proper statistical techniques. The study sample comprised 2235 postgraduate students enrolled in Egyptian universities, specifically Cairo, Helwan, and Ain Shams. The study’s findings determined that the extent of hybrid education and the efficacy of the procedure. The sample members possess a high level of education, and hybrid education has a significant positive influence on the quality of the educational process. Hybrid education mostly impacts the academic components, and there are variations among universities in implementing hybrid education, with Ain Shams University being particularly favorable towards it. The study proposed enhancing the university’s human resources for students, faculty, and staff, as well as assuring the availability of diverse gadgets and resources utilized in the hybrid education setting.

The ability to take advantage of new digital solutions and technology will give companies a competitive edge, and operational optimization remains a major concern. A significant area of risk is cyber security because software-based technologies are integral to ship operations. Particular emphasis has been placed on the vulnerabilities of the Global Navigation Satellite System (GNSS), since it is an essential part of many maritime facilities and hence a target for hackers. Presently, research has shown that increased integration of new enabling technologies, like the Internet of Things (IoT) and big data, is driving the dramatic proliferation of cybercrimes. However, most of the attacks are related to ransomware attacks and/or with direct attack to the information technology (IT) and infrastructure. Nevertheless, there is a strong trend toward increased systems integration, which will produce substantial business value by making it easier to operate autonomous vessels, utilizing smart ports more, reducing the need for labour, and improving economic stability and service efficiency. Cybersecurity is becoming more and more important as a result of the quick digital transformation of the offshore and maritime sectors, which has also brought new dangers and laws. The marine sector has started to take cybersecurity seriously in light of the multiple documented instances of cyberattacks that have exposed business or personal data, caused large financial losses, and caused other problems. However, the body of existing research on emerging threats in maritime cyberspace is either inadequate or ignores important variables. Based on the most recent developments in the maritime sector, the article presents a classification of the most serious cyberthreats as well as the risks to cybersecurity in maritime operations and possible mitigation strategies from an educational research perspective.

In this study, we explore the impact of contemporary bank run incidents on stock market performance, taking into consideration insured deposit concentration. Specifically, we use data from the recent downfall of the Silicon Valley Bank (SVB). By employing event study methods with the mean-adjusted return model and market models, we evaluate the cumulative abnormal returns (CARs). Our findings reveal a substantial negative CAR for all the listed companies in our sample, suggesting that the SVB crisis adversely affected stock returns. Further analysis shows an even more pronounced effect on the banking sector and that banks with a high concentration of insured deposits experienced economically and statistically less negative CARs. We also find that the response by the Treasury Department, the Federal Reserve, the Federal Deposit Insurance Corporation, and other agencies—aimed at fully safeguard all depositors—led a rebound in CARs. Our results highlight the importance of deposit insurance policy and regulatory responses in protecting the financial system during panic events.

Researchers at Stanford University in the USA identified the world's Top 2% of Scientists based on data from the Scopus database. This study recognized leading scientists across various sub-fields, ranking them by the sm-subfield-1 (ns) indicator. A total of 174 distinguished scientists from 25 countries were highlighted, with a notable concentration from the USA. Harvard University was a leader, producing top scientists in 16 sub-fields. Among the 174 recognized, four are Nobel Prize Laureates, and two have received the Fields Medal. Ten scientists authored the most frequently cited papers across categories in the Web of Science, including the Science Citation Index Expanded (SCI-EXPANDED), Social Sciences Citation Index (SSCI), and Arts & Humanities Citation Index (A&HCI). Professor Georg Kresse authored the most cited paper in three Web of Science categories: multidisciplinary materials science, applied physics, and condensed matter physics. The study further analyzed GDP and population metrics for each top scientist by sub-field. Seventy of the 174 scientists have consistently maintained their top rankings over the past five years.

The rapid rise of live streaming commerce in China has transformed the retail environment, with electronic word-of-mouth (eWOM) emerging as a pivotal factor in shaping consumer behavior. As a digital evolution of traditional word-of-mouth, eWOM gains particular significance in live streaming contexts, where real-time interactions foster immediacy and engagement. This study investigates how eWOM influences consumer purchase intentions within Chinese live streaming platforms, employing the Information Adoption Model (IAM) as theoretical framework. Using a grounded theory approach, this research applies NVivo for data coding and analysis to explore the cognitive and emotional processes triggered by eWOM during live streaming. Findings indicate that argument quality, source credibility, and information quantity significantly enhance consumer trust and perceived usefulness of information, which, in turn, drives information adoption and purchase intention. Furthermore, the study reveals that social interaction between live streaming anchors and audiences amplifies the influence of consumers' internal states on information adoption. This study enhances the Information Adoption Model (IAM) by introducing social interaction as a moderator between consumers' internal states toward live streaming eWOM and their adoption of information, highlighting the value of social interaction in live streaming. It also incorporates information quantity, showing how eWOM quantity affects trust and perceived usefulness. Furthermore, the study contributes to exploring how factors like argument quality, source credibility, and information quantity shape consumer trust and perceived usefulness, offering insights into the cognitive and emotional processes of information adoption in live streaming.