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.

The research utilizes a comprehensive dataset from MENA-listed companies, capturing data from 2013 to 2022 to scrutinize the influence of capital structure (CapSt) level on corporate performance across 11 distinct countries. This study analyzed 6870 firm-year observations using a quantitative research method through static and dynamic panel data analysis. The primary analysis reveals a positive correlation between the CapSt ratio and company performance using fixed effects (FE) techniques. Hence, the preliminary results were re-examined and affirmed using a two-step system generalized method of moment (GMM) estimator to address potential endogeneity concerns. This finding aligns with most studies conducted in advanced countries, indicating a positive correlation between CapSt and corporate performance. Furthermore, it is also consistent with some research conducted in less-developed markets. This research argues that, in the MENA region, the advantages of debt, such as tax saving, may outweigh the potential financial distress cost. Furthermore, it offers insights into the monitoring role of CapSt in MENA-listed companies. We strengthen our research results by employing various methodologies and using alternative measures of accounting performance and controlling size, notably panel quantile regression analysis.

This study investigates the factors influencing student satisfaction at higher education institutions in Pathum Thani Province, Thailand. The research uses structural equation modeling (SEM) to analyze the connections among College Reputation, Student Expectation, Perception Value, and Student Satisfaction based on a sample of 660 students. The results indicate that the student population is diverse, with most students enrolled in the Faculty of Business Administration in their first year. The Pearson’s correlation matrix and structural equation modeling (SEM) findings indicate significant positive correlations between the dimensions, emphasizing the crucial influence of College Reputation on both Student Expectation and Student Satisfaction. The goodness-of-fit indices validate the model’s strength, indicating a significant correspondence between the theoretical components and the observed data. This study enhances the comprehension of how student satisfaction changes in Thai higher education and offers practical suggestions for institutional policies to improve student’s educational experiences and achievements. Higher education institutions may create a more fulfilling and effective learning environment by prioritizing reputation improvement, ensuring student expectations match reality, and providing perceived value to improve education quality and equality for Thailand.

Throughout the course of a project cycle, the many phases of project management—including planning, execution, control and monitoring, and ending—are integrated and executed. In modern firms, project management has become the dominant tool for managing change. Best practices have emerged due to global project management practices and company evolution. The primary goal was to investigate how project management approaches affected project performance of the Saudi Arabia Small and Medium Sized Enterprises (SMEs). This study investigated the impact of various project management practices including risk management, communication, leadership, and stakeholder management, on project performance in manufacturing SMEs in Riyadh, Saudi Arabia. A quantitative research methodology was employed, with data collected from 250 employees (i.e., supply chain, finance and R&D managers/supervisors) across 8 SMEs. The results revealed that risk management, leadership practices, and stakeholder management significantly contribute to project performance. Surprisingly, no significant relationship was found between communication practices and project performance. The findings of this study emphasize the importance of effective risk management, strong leadership, and efficient stakeholder management in achieving successful project outcomes. Finance managers and R&D managers in Saudi manufacturing SMEs should lead and engage stakeholders to improve project performance. Supply chain managers must manage risk and maintain stakeholder relationships to avoid disruptions. Communication improvements, despite their small impact, are essential for departmental coordination. Global project management strategies tailored to local culture and business will improve project success.