This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

With the progress of the times, the development of information technologies such as big data, artificial intelligence, and cloud computing is also in full swing. These new information technologies continue to impact China's existing traditional industries, enabling them to integrate and innovate, while also promoting China's entry into the digital economy era. For the accounting industry, this has also led to higher demands from society for accounting professionals, and most basic accounting personnel will face the dilemma of job changes as a result. This requires vocational colleges to consider more comprehensive training strategies when cultivating accounting professionals, so that accounting professionals can adapt to the new accounting functional requirements of contemporary society.

The issue of policy changes to support teacher professional development is an important factor shaping the career trajectory, efficacy, and ultimately the success of Junior Reserve Officer Training Corps (JROTC) instructors and the performance of the secondary students they serve and whose lives they affect. Although a rich body of research associated with policies regarding teacher preparation and professional development exists, a more closely related area of research focused specifically on the policies regarding preparation and professional development of JROTC instructors is limited. This lack of research presents a unique opportunity to explore the experiences of JROTC instructors and their perspectives on policies affecting teacher preparation and professional development. This qualitative exploratory single-case study can help to advance understanding of the complexities and nuances of teacher preparation and professional development policies supporting the JROTC instructors serving in high schools across the United States and overseas. One-on-one interviews with 14 JROTC personnel who had completed required teacher preparation requirements and professional development initiatives were conducted. Data analysis revealed 11 themes. Recommendations for improving policies concerning JROTC instructor preparation and professional development, including placing greater emphasis on the unique requirements, as well as suggestions for future research, are provided.

At present, there are problems in practical teaching of various accounting professional groups, such as unclear teaching objectives, insufficient collaborative effects of teaching organizations, and ineffective integration of teaching resources. Based on the practical teaching experience of the accounting professional group at Tangshan Vocational and Technical College, this article proposes corresponding practical education and obstacle protection strategies to ensure the effective improvement of the practical teaching ability of the accounting professional group.

The hospital is a complex system, which evolving practices, knowledge, tools, and risks. This study aims to assess the level of knowledge about risks at Hassan II Hospital among healthcare workers (HCWs) working in three COVID-19 units. The action-research method was adopted to address occupational risks associated with the pandemic. The study involved 82 healthcare professionals in the three COVID-19 units mentioned above. All participants stated they were familiar with hospital risks. Seventy-four HCPs reported no knowledge of how to calculate risk criticality, while eight mentioned the Occurrence rating, Severity rating, and Detection rating (OSD) method, considering Occurrence rating, Severity rating, and Detection rating as key elements for risk classification. Staff indicated that managing COVID-19 patients differs from other pathologies due to the pandemic’s evolving protocols. There is a significant lack of information among healthcare professionals about risks associated with COVID-19, highlighting the need for a hospital risk management plan at a subsequent stage.

A professional team of kindergarten teachers can guarantee the high-quality development of preschool education. In the process of professional development of kindergarten teachers, their professional development in different dimensions can usually be manifested in educational practice, which is related to the quality of kindergarten education and the development of children. Therefore, this paper first analyzes the current situation of the professional development of teachers in public kindergartens, points out the problems existing in the professional development of teachers, and hopes to promote kindergarten teachers to continuously improve their professional abilities and realize the sustainable development of the education team by exploring the path of professional development and training of teachers.