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.

In recent years, science and technology have continued to develop and progress, and the level of teaching digitalization has improved. Music education occupies an important position in many universities, and it is necessary and feasible to use digital technology to explore its impact in basic education. The digitalization and technology of music education in colleges and universities have had a positive impact on basic education, such as balancing educational resources, updating education models, optimizing teaching platforms, and practicing student-oriented concepts. In order to maximize the role of digital technology, it can be innovated and applied from sight-singing ear training teaching, orchestration course teaching, and polyphonic course teaching.

In the current digital era, digital communication has a profound impact on the construction of product brands and affects the organizational performance of enterprises; thus, digital communication has become a power that cannot be ignored to improve the organizational performance of enterprises. This study demonstrated three hypotheses based on previous research and used a questionnaire survey to collect first-hand data from distributors of a China’s leading domestic down coat brand (named BRAND A in this study), and then studied and analyzed the relationships among digital integrated and interactive brand communication (DIIBC), brand value, and organizational performance through SEM analysis methods. The results showed that DIIBC had an indirect negative significant positive effect on organizational performance through brand value, while it had a highly significant direct positive effect on the organizational performance of this brand in China’s domestic down coat industry, and DIIBC’s final function on organizational performance was highly significant positive.

Our study is based on the premise that every crisis has historical precedents and antecedents. First, we analyze past crises, beginning with the experiences of the Dutch tulip bulb crisis. Then, we review major cataclysms, such as World War I, the Spanish flu crisis, the Great Depression of 1929–1933, World War II and the subsequent transition to socialism, the 1973 oil shock, the regime change of 1989, and the 2008–2009 global financial crisis from both general and corporate perspectives. Throughout history, periods of crisis have alternated with phases of development. During times of crisis, people’s behavior changes as they search for solutions and support. This pattern is evident across all levels of economic activity, where governments, organizations, and individuals do their utmost to achieve a quick recovery. Sometimes, they look to external aid, forgetting that lessons from the past may provide guidance for crisis management. Without claiming to be exhaustive, we have identified points worthy of consideration. Our goal is to offer guidance for business organizations, complemented by thoughts addressed to individuals and governments alike. Organizations must pay attention to the first signs of crises and either proceed according to a pre-developed fitting strategy or revise it according to specific circumstances. They cannot avoid the consequences, but they can mitigate the negative effects.

The electoral campaign that led Trump to win the presidential election focused on attacking the elites and using nationalist rhetoric, highlighting issues such as illegal immigration and economic globalization. Once in power, his trade policies, based on perceptions of unfair competition with countries like China, resulted in the imposition of high tariffs on key products. These measures were justified as necessary to protect domestic industries and jobs, although they triggered trade wars at the international level. This article examines the economic consequences of the protectionist policies implemented by the United States under the Trump administration. The protection of less competitive sectors aims to reduce imports, negatively affecting production and income in exporting countries, and limiting U.S. exports to these markets. Although some countries have experienced an increase in real income due to trade diversion, overall, income fluctuations have been negative.