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.

This study investigates the impact of Foreign Direct Investments (FDIs) on wage dynamics in Slovakia and Slovenia, with a particular emphasis on gender-specific effects in post-Communist emerging markets. By analyzing wage outcomes for male and female workers separately, the research reveals potential disparities in FDIs-driven wage growth. Employing econometric techniques and longitudinal data, the study explores the nuanced relationship between FDIs, wage policies, and economic development over time. A temporal lag in FDIs analysis suggests that Slovakia and Slovenia have experienced differing impacts from past foreign capital flows. In Slovakia, significant correlations indicate persistent FDIs influence and a pronounced effect on gender wage disparities. In Slovenia, more moderate correlations and FDIs volatility suggest a less stable relationship between external investment and wage dynamics. The originality of this research lies in its comparative approach, examining two distinct post-Communist nations and identifying unique country-specific patterns and trends. This study contributes to a deeper understanding of FDI’s role in labor market management and its implications for gender equality in two European emerging economies.

Given the issues of urban-rural educational inequality and difficulties for children from poor families to succeed, this study explores the impact mechanism of internet usage on rural educational investment in China within the context of the digital divide. Using data from the 2019 China Household Finance Survey (CHFS), this study analyzed the educational investment decisions of 2064 rural households. Results indicate that in the Eastern region, a high level of educational investment is primarily influenced by the per capita income of the family, with social capital and internet usage also playing supportive roles. In the Northeastern region, the key factor is the diversity of internet usage, specifically using both a smartphone and a computer. In the Central region, factors such as the diversity of internet usage, subjective risk attitudes, the appropriate age of the household head, and per capita income of the family contribute to higher levels of educational investment. In the Western region, the dominant factors are the diversity of internet usage, subjective usage and per capita income of the family. These factors enhance expected returns on the high level of educational investment and boost farmers’ confidence. High internet usage rates significantly promote diverse and stable educational investment decisions, providing evidence for policymakers to bridge the urban-rural education gap.

Background: Kangyang tourism, a wellness tourism niche in China, integrates health preservation with tourism through natural and cultural resources. Despite a growing interest in Kangyang tourism, the factors driving tourist loyalty in this sector are underexplored. Methods: Using a sample of 413 tourists, this study employed Covariance-Based Structural Equation Modeling (CB-SEM) to examine the influence of destination image, service quality, tourist satisfaction, and affective commitment on tourist loyalty. Results: The findings reveal that destination image and service quality positively affect tourist satisfaction, affective commitment, and loyalty. Tourist satisfaction and affective commitment are identified as critical drivers of tourist loyalty. Notably, affective commitment plays a stronger role in fostering loyalty compared to satisfaction. Conclusion: These results highlight the importance of a positive destination image and high service quality in enhancing tourist loyalty through increased emotional and psychological attachment. The findings inform strategies for stakeholders to improve Kangyang tourism’s growth by focusing on emotionally engaging experiences and service excellence.

The purpose of this study is to investigate different factors associated with remote online home-based learning (thereafter named OHL), including technical system quality, perceived quality of contents, perceived ease of use, and perceived usefulness in relation to the satisfaction of undergraduate students following the post-COVID-19 pandemic in Malaysia. Additionally, the mediating roles of attitude are also investigated. Two hundred questionnaires were distributed using judgmental sampling method and 156 completed responses were collected. The data were subsequently analyzed using PLS-SEM. The findings imply that the OHL system is an effective method although it is challenging to operate. In terms of perceived technical system quality, OHL is currently more gratifying for students; however, some have reported that the quality of the content delivered via the remote system is still unsatisfactory. Moreover, the study found that attitude is a significant determinant of undergraduates’ satisfaction with OHL. This study contributes to the advancement of current knowledge by inspecting the factors of the Undergraduate Level OHL System using the mediating roles of attitude. In terms of underpinning theories, Technology Acceptance Model and Information System Model were employed as the guiding principles of the current study.

The relationship between new-quality productivity and educational equity is characterized by close mutual influence and co-evolution. Driven by technological innovation, new-quality productivity is profoundly transforming the economic and social landscape. Educational equity, a crucial component of social justice, is vital for ensuring equal development opportunities for all individuals. The robust growth of new-quality productivity not only optimizes the distribution of educational resources and enhances educational quality but also poses new challenges and demands for equity in education. In turn, the continuous advancement of educational equity provides a solid talent foundation and a conducive environment for innovation to new-quality productivity. These two aspects intertwine and progress together in various domains, including policy systems, cultural values, and educational practices. This interplay highlights the central role of new-quality productivity and educational equity in societal development, while also demonstrating their dynamic and complementary relationship.