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 analyzes in a comparative way the psychological meanings that social science and basic science researchers assign to the term “research”. Using the Natural Semantic Networks technique with 127 participants from a Colombian public university, we sought to unravel the distinctive epistemological and methodological positions between these disciplines. The findings reveal that, although both groups closely associate research with knowledge, they differ in the lexical network and associated terms, reflecting their different epistemological approaches. Basic science researchers emphasize terms such as “innovation” and “experimentation,” while social science researchers lean toward “solving” and “learning.” Despite the variability in the associated words, “knowledge” remains the common core, suggesting a shared basis in the perception of research. These results show the importance of considering disciplinary differences in research training and knowledge generation. The study concludes that research contributes significantly to both the advancement of individual disciplines and social welfare, urging future research to explore these dynamics in broader contexts to enrich interdisciplinary understanding and foster cooperation in knowledge generation.

A metakaolin-based geopolymer was fabricated with 5 ratios of two different nanomaterials. On the one hand, silicon carbide nanowhiskers and, on the other hand, titanium dioxide nanoparticles. Both were placed in water and received ultrasonic energy to be dispersed. The effects on mechanical properties and reaction kinetics were analyzed. Compared to the reference matrix, the results showed a tendency to increase the flexural strength. Probably due to the geometry of the SiC nanowhiskers and the pore refinement by the nano-TiO₂ particles. The calorimetry curves showed that incorporating TiO₂ nanoparticles resulted in a 92% reduction in total heat, while SiC nanowhiskers produced a 25% reduction in total heat.