This paper discusses the dawn of cognitive neuroscience in management and organizational research. The study does that in two tiers: first, it reviews the interdisciplinary field of organizational cognitive neuroscience, and second, it analyzes the role organizational cognitive neuroscience (OCN) could play in reducing counterproductive workplace behaviors (CWB). Theoretically, the literature has established the benefits of a neuro-scientific approach to understanding various organizational behaviors, but no research has been done on using organizational neuroscience techniques to study counterproductive work behaviors. This paper, however, has taken the first step towards this research avenue. The study will shed light on this interdisciplinary field of organizational cognitive neuroscience (OCN) and the benefits that organizations can reap from it with respect to understanding employee behavior. A research agenda for future studies is provided to scholars who are interested in advancing the investigation of cognition in counterproductive work behaviors, also by using neuroscience techniques. The study concludes by providing evidence drawn from the literature in favor of adopting an OCN approach in organizations.

An experiment was conducted to assess the effect of psychoenergetic energy in litchi as positive and negative thoughts using a simple meditation technique at ICAR-NRC on Litchi, Muzaffarpur. The plant produced 24.75 g of fruit given positive energy, while the plant with negative thought energy produced 22.12 g of fruit. The fruit and seed weight increased by 11.88% and 13.63%, respectively, due to positive energy. The number of fruit retentions increased by 23.77% due to positive energy. Anthocyanin content in pericarp was increased by 5.45% in plants given positive energy. Fruit qualities were also significantly affected by psychoenergy. TSS (Brix) was significantly increased by 13.54% in plants given positive energy as compared to negative energy, and titratable acidity was reduced by 25% due to positive energy. Ascorbic acid was also increased by 30% in plant given positive thoughts. Sun burn was reduced by 54.76% and fruit cracking by 63.64% due to energy of thought. Fruit borer infestation was reduced by 70%, and mite infestation was reduced by 90% in plants given positive energy. The psychoenergetic potential is vast, and its ability to improve crop yield and quality cannot be overstated. The hidden power of thought is being practiced by all, but mostly people do not know this power and use it in an improper manner. This is a high time when we need to practice generating powerful thoughts to change present-day agriculture and its dependents.

With the development and progress of the era, digital construction has become an important topic for enterprise development in the new era. Practice has shown that by actively carrying out corresponding digital construction work, enterprises can more comprehensively and systematically analyze the industry development and market prospects, which helps to promote the reasonable adjustment
of internal and external management work modes and the improvement of management efficiency, and has a positive guiding role for the healthy development cycle of enterprises. In this article, the author combines a large amount of research cases to conduct research on the effect of digital construction on enterprise development in the new era and proposes corresponding optimization measures, hoping to further promote the full play of information technology value, in order to safeguard the development of enterprises.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

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.