This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

Currently, numerous companies intend to adopt digital transformation, seeking agility in their methodologies to reinvent products and services with higher quality, reduced costs and in shorter times. In the Peruvian context, the implementation of this transformation represents a significant challenge due to scarcity of resources, lack of experience and resistance to change. The objective of this research is to propose a digital transformation model that incorporates agile methodologies in order to improve production and competitiveness in manufacturing organizations. In methodological terms, the hypothetical deductive method was used, with a non-experimental cross-sectional design and a quantitative, descriptive and correlational approach. A questionnaire was applied to 110 managers in the manufacturing sector, obtaining a Cronbach’s alpha coefficient of 0.992. The results reveal that 65% of the participants consider that the level of innovation is regular, 88% think that the competition in their companies is of a regular level, and 76% perceive that the level of change is deficient. The findings highlight the importance of digital transformation in manufacturing companies, highlighting the adoption of agile methodologies as crucial to improving processes and productivity. In addition, innovation is essential to developing high-quality products and services, reducing costs and time. Digital transformation with agile methodologies redefines the value proposition, focusing on the customer and improving their digital experience, which differentiates companies in a competitive market.

This study sought an innovative quality management framework for Chinese Prefabricated Buildings (PB) projects. The framework combines TQM, QSP, Reconstruction Engineering, Six Sigma (6Σ), Quality Cost Management, and Quality Diagnosis Theories. A quantitative assessment of a representative sample of Chinese PB projects and advanced statistical analysis using Structural Equation Modeling supported the framework, indicating an excellent model fit (CFI = 0.92, TLI = 0.90, RMSEA = 0.06). The study significantly advances quality management and industrialized building techniques, but it also emphasizes the necessity for ongoing research, innovation, and information exchange to address the changing problems and opportunities in this dynamic area. In addition, this study’s findings and recommendations can help construction stakeholders improve quality performance, reduce construction workload and cost, minimize defects, boost customer satisfaction, boost productivity and efficiency in PB projects, and boost the Chinese construction industry’s growth and competitiveness.

The purpose of this study is to analyze issues related to the use of green technology and to provide a theoretical basis for how the application of green technology in agriculture can reduce inequality. Additionally, the study aims to explore policy alternatives based on the analysis of inequality reduction issues through farmer surveys. For this purpose, this study used survey data to analyze farmers’ perceptions, acceptance status, willingness to accept green technology, and perceptions of inequality. The quantitative analysis was performed to analyze the relationship between the acceptance of green technology and perceptions of inequality. The results confirmed that access to information, perception of climate change, and awareness of the need to reduce greenhouse gas emissions are major factors. In particular, the higher the satisfaction with policies regarding the introduction of green technology, the lower the perception of inequality. Specifically, the acceptance of green technology showed a significant positive correlation with access to information, perception of climate change, and awareness of the need to reduce greenhouse gas emissions, while perceptions of inequality showed a significant negative correlation with policy satisfaction. In conclusion, green technology in agriculture is vital for reducing climate change damage and inequality. However, targeted policy support for small-scale farmers is essential for successful adoption. This study provides policy implications related to the application of green technology in the agricultural sector, which can promote sustainable agricultural development.

Since 2019, major travel destinations worldwide have issued travel-related restrictions against COVID-19. There is much research on tourism, but few studies have been conducted to explain the relevance of revisiting intention from the perspective of the epidemic or the dramaturgical theory. The purpose of the research is to explore the impact of customer experience on revisit intention during the period of COVID-19 slowdown by using dramaturgical theory. This study used a survey methodology, and the questionnaire was distributed on an online questionnaire platform. The URL of the questionnaire was published on social media (such as Facebook and LINE) to collect data from 389 samples of people who have foreign travel experience. The data was analyzed by employing partial least square structural equation model (PLS-SEM) methodology with the help of the statistical software “SmartPLS”. The research findings are as follows: 1) setting, audience, and performance are the three important elements of dramaturgical theory that impact the experience quality; 2) customer experience of tourists has a significant impact on the experience quality; 3) experience quality has a significant positive impact on the experience value and relationship quality; 4) experience value and relationship quality are important predictors of revisit intention. This study provides academic implications regarding the use of dramaturgical theory in relation to customer experience and relationship constructs in the context of tourism. Furthermore, it also provides some practical implications to tourism practitioners and managers, which would assist tourism industries in developing successful marketing strategies for the possible recovery of COVID-19.

The root of the problem in this research is the fact that scientific writing with a national reputation is still low and the publication of scientific writing with a national reputation is also low, thus affecting the quality of lecturers at the University. To overcome this problem, this research developed a training management model that can improve the scientific writing skills of lecturers and familiarize lecturers to actively conduct nationally reputable scientific writing. The training management model in question is called the “National Reputable Scientific Writing Training Management” model. This type of research is development research or R&D to produce a valid, practical, and effective model, as well as all devices and research instruments related to the application of the model at the University. The results showed that: (1) the National Reputable Scientific Writing Training Management model is suitable for improving the scientific writing ability of lecturers; (2) the output of the National Reputable Scientific Writing Training Management model in the model group is significantly higher than the initial group (pre-model); (3) The average value of IP/IO from experts is 4.4 with a high category, from observers at stage I test is 4.0 with a high category, at stage II test is 4.7 with a high category and stage III test is 4.77 with a high category, so it is concluded that the National Reputable Scientific Writing Training Management model meets the criteria of effectiveness, practicality and implementation; (4) The response of university managers and respondents to the implementation of the model is quite satisfactory, both regarding the concept of the model, the application in technical implementation and their perception of the National Reputable Scientific Writing Training Management model; and (5) the National Reputable Scientific Writing Training Management model can be developed as an alternative implementation in training management at the university.