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.

This research attempts to investigate the effect of audit quality on firm value in the high corporate governance context. In addition, this study seeks to examine the role of institutional shareholders as a moderating variable on the relationship between audit quality and firm value. Dataset includes the 95 (out of 575) Thai listed companies which fully and completely implement the Corporate Governance Code (CG Code) voluntary disclosure recommended by OECD (Organisation for Economic Co-operation and Development) in 2021. Multiple linear regression and Hayes’s regression-based analysis are done using market capitalization as the dependent variable. The research results illustrate that audit quality relates to firm value in a negative way, while profitability and institutional shareholders relate to firm value in a positive manner. Moreover, the interaction effect between audit quality and institutional shareholders wields a significant negative impact on the association between audit quality and firm value, which indicates that the negative effect of audit quality on firm value is stronger when more firm shares are owned by institutional shareholders. The results of this study would potentially be very useful to managers, financial advisors, and policymakers to observe the nature and vagaries of audit quality in high corporate governance environment, especially when institutional shareholders hold a significant proportion of firm shares. The study offers practical suggestions and recommendations for audit quality and institutional shareholders, which are essential for overall operating efficiency and firm value. The outcomes can help improve corporate governance practices, which in turn enhance the share price and profits.

Amidst China’s burgeoning population and rapid technological strides, this study explores how elderly citizens navigate and embrace electronic governance (e-governance) platforms. Addressing a crucial gap in knowledge, we delve into their limited digital fluency and its impact on e-governance adoption. Our meticulously crafted online survey, distributed via WeChat across significant cities (Beijing, Shanghai, Tianjin, Changsha), yielded 396 responses (384 analyzable). Utilizing Structural Equation Modeling (SEM), we unearthed key influencers of subjective norms, including perceived ease and usefulness, trust, supportive conditions, and past tech exposure. These norms, in turn, positively shape attitudes. Crucially, educational background emerges as a moderator, amplifying the positive link between attitudes and e-governance engagement intent. This underscores the necessity of an inclusive, customized e-governance approach, offering valuable policy insights and advocating for holistic solutions for older adults. Our research yields empirical and theoretical contributions, paving the way for actionable Social Sustainability Marketing Technologies in China, particularly championing digital inclusivity for seniors.

This study’s primary objective is to determine the financial repercussions, including expenses, profits, and losses, that certain stakeholders in the Tuong-mango value chain face at various distribution stages. This was achieved through the utilisation of stakeholders cost-benefit value chain analysis. These individuals collectively contributed 849 sample observations to the dataset including 732 farmers, 10 cooperative, 32 collectors, 25 wholesalers, 30 retailers, 12 exporters and processors, and 08 grocery stores/fruit. The robust financial performance of the Tuong-mango value chain is attributable to its integrated economic efficiency, as evidenced by its over USD 1 billion in revenue and USD 98.2 million in net income. The marketing channels, specifically channels 1, 2, and 3, generate a total of USD 906.1 million in revenue, yielding a net profit of USD 81.9 million. The combined sales from domestic marketing channels 4 and 5 total USD 160 million, yielding a net profit of USD 16.2 million. The findings indicate that due to their limited scope and suboptimal grade 1, farmers are the most vulnerable link in the supply chain. This study proposes three strategies for augmenting quality, fostering technological advancement, and facilitating the spread of benefits. This study’s findings contribute to the existing literature on value chain analysis as it pertains to various tropical fruits and vegetables. The study provides empirical evidence supporting the utility of the value chain method in policy formulation.

The objective of this study is to examine the extent of awareness, intention, and behavior among university students in relation to green marketing. It is recognized that the present cohort of students, as well as future generations, will have a substantial impact on shaping the course of the world. The respondents for this study consisted of university students, and the collected data was subsequently analyzed using SPSS (Statistical Package for Social Sciences) 25 in order to test the stated hypothesis. University students exhibit a comprehensive understanding of green marketing and a conscious inclination toward embracing favorable intentions and behaviors in relation to this domain. The results of this study suggest that there exists a statistically significant and positive correlation between individuals’ level of green awareness and their intention to participate in environmentally friendly consumer practices. Furthermore, it has been observed that the intention of consumers to engage in green practices has a noteworthy influence on their subsequent behavior in terms of adopting environmentally friendly behaviors. The findings obtained from studies on green marketing are of utmost importance in offering valuable guidance and orientation toward a future characterized by heightened environmental awareness and sustainability. The novelty of this study is to provide a lucid comprehension of students’ perceptions about green marketing. Several factors can potentially impact the intention and behavior of environmentally conscious consumers, including personal values, social norms, and economic factors. Additional research is necessary in order to obtain a more thorough comprehension of the complexity of these variables, and how they interact to impact consumer behavior.