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.

North Korea has been isolated from the international community because of high-intensity sanctions. Nonetheless, research on North Korea should continue so that we are prepared not for contingencies that may occur because of sudden political changes in that country, as occurred after the unification of Germany and dissolution of the Soviet Union, and also to cope with future risks and threats wisely. This study conducted a quantitative survey regarding “inter-Korean cooperation in science and technology,” targeting experts at the Korean government-funded research institutes. As a qualitative survey, focus group interviews (FGI) were conducted to gain insights into the possibilities, considerations, and procedures for inter-Korean cooperation in science and technology. This study is the first to conduct quantitative research on inter-Korean exchange and cooperation in science and technology and shows significant statistical results.

The most important issue of economic development is the question of the real reasons for the growth of labor productivity based on innovative equipment and technologies or “closing technologies”, both directly and in the sphere of organization and management of economic systems. Organizational innovations can also be classified as “closing technologies”. For example, the creation of strategic institution, alliances and associations capable of changing the situation in the global economy, likely World Bank (WB), World Health Organization (WHO), International association Brazil, Russia, India, China, South Africa (BRICS) etc. This approach involves the formation of fundamental innovative solutions at all levels of the management hierarchy. The imperfection of the existing ideological and methodological paradigm, ignoring the mathematical constants of the Universe when designing economic supersystems or economic systems as integral distributed systems with complex dynamics similar to natural systems, the inefficiency of institutional intervention is the main reason for the impossibility of minimizing the structural and functional instability of the state economic system. The consequence of this is systemic violations and disproportions in the economy, risks associated with changes in the structure of the world economy and a colossal difference in the level of economic security of states and the phenomenon of crisis transfer.

Electronic Word of Mouth (eWOM) has become a pivotal factor influencing consumers’ decisions, particularly in the context of hotel services. With the advent of social media, it provides individuals with powerful tools to share its experiences and opinions about hotels. In this digital age, customers increasingly rely on online reviews and recommendations from their peers when selecting accommodations. eWOM on social media platforms has a substantial impact on customers’ perceptions and decision-making processes. This study aims to better understand the influence of eWOM by social media platforms on purchase intention of hotel services. To understand the influence of eWOM, this study uses the information adoption model as the model has been widely used in previous eWOM studies. The information quantity construct has been added to strengthen the model. The online questionnaire was distributed to social media users by using Google forms via social media platforms and only 210 of them were responded. The SmartPLS 4.0 software is used to analyze the data as the Partial Least Square-Structural Equation Modelling (PLS-SEM) is a method to confirm the structural equation models and to test the link between inert developments. Based on results, the information quantity and information quality of hotel services on eWOM positively influences the information usefulness and the information usefulness of hotel services on eWOM positively influences the purchase intention. The results lead to increase sales of hotel services and contribute to economic growth.

This paper examines the impact of the COVID-19 pandemic on financial inclusion in China, a country with a significant agricultural sector and an evolving digital landscape. The pandemic has accelerated the shift towards digital financial services, underscoring disparities in access. This study explores the pre- and post-pandemic scenarios of financial inclusion in China, evaluates the economic and social impacts of the pandemic, and assesses the role of digital transformation in the financial sector. It also investigates the changing roles of commercial banks and microfinance institutions, the integration of technology in finance, and the development of rural-urban economic linkages. The paper aims to propose strategies to enhance financial inclusion, ensuring it reaches the most vulnerable, and concludes with recommendations for creating a more equitable and robust economic system.