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.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

To achieve the energy transition and carbon neutrality targets, governments have implemented multiple policies to incentivize electricity suppliers to invest in renewable energy. Considering different government policies, we construct a renewable energy supply chain consisting of electricity suppliers and electricity retailers. We then explore the impact of four policies on electricity suppliers’ renewable energy investments, environmental impacts, and social welfare. We validated the results based on data from Wuxi, Jiangsu Province, China. The results show that government subsidy policies are more effective in promoting electricity suppliers to invest in renewable energy as consumer preferences increase, while no-government policies are the least effective. We also show that electricity suppliers are most profitable under the government subsidy policy and least profitable under the carbon cap-and-trade policy. Besides, our results indicate that social welfare is the worst under the carbon cap-and-trade policy. With the increase in carbon intensity and renewable energy quota, social welfare is the highest under the subsidy policy. However, the social welfare under the renewable energy portfolio standard is optimal when the renewable energy quota is low.

The purpose of this study was to investigate the published literature on human resource management and school performance from January 2012 to December 2022. Numerous literature evaluations have been conducted on human resource management and organizational performance, but school or teacher performance has received less attention than organizational performance. The PICOC (population, intervention, comparison, outcome, and context) technique is integrated into each stage of the PSALSAR framework to assure the study’s objective and comparability. This in-depth research is conducted in three stages: identifying pertinent keywords, screening pertinent papers, and selecting pertinent publications for review utilizing the PRISMA (Preferred Reporting Items for Systematic Reviews and Mata Analysis) technique. This made a final database with 44 publications that met the study’s requirements for inclusion. This study reveals that HRM practices and school performance are correlated. The results of the research identify the eight most essential HRM practices for improving school performance, which included planning, organizing, recruitment and selection, training and development, performance management, employee relations and involvement, reward and compensation, health, safety, and work-life balance. Leadership style, motivation, satisfaction, productivity and task performance, competency, culture and climate, empowerment, and commitment were among the performance-influencing elements.

This paper aims to investigate the impact of China’s central state-owned enterprises (SOEs) relocation policy from the capital city of Beijing on the economy and local fiscal revenue. We find that these enterprises play a critical role in implementing national strategies, promoting industrial upgrading, and enhancing the competitiveness of the industry chain. At the same time, their relocation has also dispersed the pressure of economic development in Beijing, promoted regional economic coordination and development, and increased local fiscal revenue. However, attention should be paid to the particularity and diversity of local areas in the process of policy formulation to avoid “one-size-fits-all” solutions. Therefore, when formulating corresponding policies, the central government should guide enterprises to handle relocation issues correctly and safeguard the legitimate rights and interests of employees and their families. Meanwhile, local governments should also formulate corresponding support policies to facilitate enterprise settlement. The ultimate goal is to solve problems and contradictions through development and achieve common prosperity. Therefore, we suggest that the government and enterprises work together to bring prosperity to everyone and jointly promote the sustainable development of the Chinese economy.