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.

The integration of digitalization and servitization has become a significant trend in transforming the manufacturing industry due to digital intelligence technology. This paper examines the impact of the integration of digitalization and servitization on the performance of manufacturing companies and how small-scale enterprises can promote digital transformation leading to servitization. The study involved surveying 331 manufacturing companies in China using a seven-point Likert scale questionnaire. Measurement scales were validated using confirmatory factor analysis and discriminant validity tests. Mediation analysis assessed digitalization’s impact on servitization and firm performance. The study’s findings emphasize the significant impact of digitalization and servitization on enterprises’ performance. Digitalization plays a crucial role in mediating this relationship. The study highlights three critical dimensions of digital variables, including digital technology, digital labor, and digital relationship resources, essential in enabling effective servitization. Manufacturing enterprises generally prefer aligning their technology investments and organizational changes within the digitalization framework to implement servitization successfully. The study suggests two integration strategies, namely conservative and aggressive. The finding emphasizes that the convergence of digitalization and servitization leads to a new manufacturing production mode called digital servitization.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.

The impact of human activities on the quality of urban environment has become increasingly prominent and urban soil pollution problems on the health of local residents also gradually prominent. In addition, the study of heavy metal pollution in urban surface soil is an important part of the evolution model of urban geological environment so it is necessary to analyze the heavy metal pollution in urban soil. In this paper, the data of the given samples are processed and analyzed by MATLAB software and EXCEL spreadsheet. The three - dimensional image model and the planar model of metal element space are established by interpolation method. The spatial distribution of eight kinds of heavy metal elements in the city is presented in detail. For the urban environment, especially the macro-grasp of soil pollution, regulation provides a simple and accurate three-dimensional spatial distribution model of pollutants. Combined with data analysis of the urban area of different areas of heavy metal pollution to make a preliminary judgment. The data show that in the five types of cities, heavy soil pollution is the most serious in industrial areas. A method of imagination of the data analysis is boldly used and then combined with the distribution map, they found a source of pollution. For the spatial distribution of heavy metal elements, this paper uses EXCEL to calculate the data and MATLAB to map the data which showed a detailed and intuitive distribution map according to the distribution map can be analyzed in different areas of pollution; For the second question, this paper uses a method of design to deal with the data, part of the data for the results of the more effective show to determine the cause of pollution. For the third question, this article will be more serious pollution or a wider range of local screening, analysis, and then speculate the location of pollution sources. For other pollution information, this article is based on the modeling process encountered in the thought of the factors given.

This paper examines the sustainability practices implemented by healthcare establishments, mainly Small and Medium enterprises (SMEs), We focus on identifying opportunities with challenges involved. This systematic literature analyses 47 studies that explore sustainability practices in the healthcare system globally. The finding from the studies reveals that healthcare organizations with SMEs adopt diverse measures like renewable energy, a reduction, and a response procurement in minimizing the impact on the environment and ensuring financial stability. The challenges SMEs face comprise limited financial resources, lack of expertise, with difficulties accessing information and support. Furthermore, we suggest opportunities for SMEs to enhance sustainability practices with partnerships with other organizations and investing in educating employees. Implementation of sustainability practices will improve the financial stability, and environmental impact, with the wellbeing of healthcare stakeholders. The empirical evidence, comparative studies with cross-disciplinary are needed in exploring the effectiveness of the different suitability practices, potential trade-offs, synergies between sustainability and other organizational goals, the effect of sustainability practice in the financial with non-financial performance on SMEs in healthcare establishment are positive, with cost-effectiveness, efficiencies operations, improving brand reputations and engaging the employee. Established factors like regulating frameworks and government initiatives play a major role in the influence of adopting sustainability practices with cultural factors.