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The purpose of this research is to investigate the link between external audit quality and integrated reporting (IR) quality in the Jordanian market, a developing market. Furthermore, the research model considers the mediating effect of earnings management practices and the moderating effect of board gender diversity. As a result, it intends to provide further empirical evidence in this area.

This research investigates its model using data from Jordanian services companies listed on the Amman Stock Exchange (ASE) during the period 2013–2022. With 430 company-year observations, the current research’s sample includes all companies in the research population for which complete data were available during the period under investigation. Data relevant to the research setting were obtained from annual disclosures and the ASE's database.

The findings of this research show that audit firm size and audit firm specialty have a positive influence on IR quality, but audit firm tenure does not. External audit quality (as proxied by the size, specialty and turnover of the audit firm) had a negative impact on earnings management practices, while earnings management practices had a negative impact on IR quality. Additionally, the findings reveal that earnings management practices completely mediate the relationship between two external audit quality proxies (audit firm size and audit firm specialty) and IR quality. Furthermore, in terms of the moderating impact of board gender diversity, it is obvious that board gender diversity favorably moderates the relationships between all external audit quality proxies and IR quality.

Using agency theory and stakeholder theory, this investigation fills a gap in previous literature by adding scientific explanations and empirical evidence from the Jordanian market, a developing market, in the context of the impact of audit quality on IR quality, mediated by earnings management and moderated by board gender diversity.

This research aims to systematically review studies on significant risks for Critical Infrastructure Projects (CIPs) from selected top-tier academic journals from 2011 to 2023.

In this research, a three-step systematic literature review methodology was employed to analyse 55 selected articles on Critical Infrastructure Risks (CIRs) from well-regarded and relevant academic journals published from 2011 to 2023.

The findings highlight a growing research focus on CIRs from 2011 to 2023. A total of 128 risks were identified and grouped into ten distinct categories: construction, cultural, environmental, financial, legal, management, market, political, safety and technical risks. In addition, literature reviews combined with questionnaire surveys were more frequently used to identify CIRs than any other method. Moreover, oil and gas projects were the subjects most often explored in the reviewed papers. Furthermore, it was observed that publications from Iran, the USA and China dominated CIRs research, making significant contributions, accounting for 49.65% of the analysed articles.

This research specifically focuses on five types of CIPs (i.e. roadways, bridges, water supply systems, dams and oil and gas projects). Other CIPs like cyber-physical systems or electric power systems, were not considered in this research.

Governments and contracting firms can benefit from the findings of this study by understanding the significant risks associated with the execution of CIPs, irrespective of the nation, industry or type of project. The results of this investigation can offer construction professionals valuable insights to formulate and implement risk response plans in the early stages of a project.

As a novel literature review related to CIRs, it lays the groundwork for future research and deepens the understanding of the multi-faceted effects of these risks, as well as sets practical response strategies.

Delays in utility shifting during road construction have broad ramifications. These delays not only lengthen the project's timeline but also raise expenses and cause problems with resource allocation. Thus, this study investigates the influence of delay in utility shifting for extension of time claims in road construction projects (RCPs) in Sri Lanka.

The study used a quantitative approach with three rounds of Delphi surveys to gather empirical data. Further, the probability impact assessment was used to carefully analyse the data and appraise the information gathered.

The findings initially revealed 33 causes of delays in utility shifting for extension of time claims in RCPs in Sri Lanka. Ultimately, 11 severe causes were identified based on their high probability and impact, concluding with 45 strategies that were assigned to overcoming those most severe causes of delay.

This study will contribute to the industry and theory by providing solutions to handle utility-shifting delays with the linkage of preventing time extension claims for RCPs in Sri Lanka. Further, there is a dearth of literature in the research area, both locally and globally. Thus, the findings of this research will provide a benchmark for further detailed studies in other countries as well.

Library quality assurance systems are collaborative governances that facilitate the presentation of data on international accreditation of departments, which contains data on services, human resources, library facilities and infrastructure. This research analyzes the supporting and inhibiting factors and the advantages of the library quality assurance system in supporting international accreditation of departments at Sebelas Maret University (UNS) Surakarta, Indonesia using Talcott Persons' theory of structural functionalism.

Primary data in exploratory research and action research obtained from the Quality Assurance Team at the university level under the Educational Quality Assurance and Development Institute (LPPMP), the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data validation using source triangulation, namely information obtained through different sources, and method triangulation through different methods. Data obtained from library studies, observations, Focus Group Discussions (FGD), documentation and interviews with staff, library leaders, lecturers from departments that have and will carry out international accreditation and UNS students and analyzed interactive analysis models, namely data reduction, data presentation and concluding.

The research results show that the UNS Library quality assurance system facilitates higher education organizations, such as bachelor's, master's and doctoral departments at UNS; search and presentation of international accreditation data. Supporting factors include the availability of digital library systems, online catalogs (UNSLA), e-journal and e-book databases, library websites and library data links for accreditation; facilities and infrastructure consist of indoor-outdoor study rooms; library social media; Self Access Terminal room; facilities for international students; involvement of librarians in international internships/conferences, librarians who have had competency tests and certification; librarians pursuing doctoral degree and support for student interns in system development. Inhibiting factors include the unavailability of programmers and dependence on UNS Information and Communication of Technology Unit. The benefits of the department quality assurance system include accelerating and improving the organization's quality and presentation of international accreditation data for departments at UNS.

This type of qualitative research with an exploratory approach takes library study data, observations and in-depth interviews with library staff and quality assurance of departments. The informants were selected using purposive sampling, which was adjusted to the needs and interests of the research. It also uses the action research method, a collaboration between the quality assurance unit, librarians and academics. Action research is a form of collective self-reflection that involves a series of daily activities, which include the processes of research, diagnosis, planning, implementation, monitoring and establishing the necessary relationships between evaluation and self-development. The research object is something that will be subject to conclusions resulting from something that will be discussed in the research. The object of this research is the quality assurance of the UNS Library. Primary data was obtained from the Quality Assurance Team at the university level under the LPPMP, the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data will be collected using observation, in-depth interviews, Focus Group Discussion (FGD) and documentation. To ensure the validity of the data, source triangulation is used, namely, information obtained through different sources, as well as method triangulation through different methods, for example, interviews with observation or FGD. Data analysis using an interactive analysis model, namely data reduction, data presentation and concluding. This research was conducted at the UNS Library, with the research object being all departments at Sebelas Maret University, which have and will undergo international accreditation.

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

The purpose of this study is to assess the incorporation of fiber reinforced polymer (FRP) bars in concrete as a reinforcement enhances the corrosion resistance in a concrete structure. However, FRP bars are not practically used due to a lack of standard codes. Various codes, including ACI-440-17 and CSA S806-12, have been established to provide guidelines for the incorporation of FRP bars in concrete as reinforcement. The application of these codes may result in over-reinforcement. Therefore, this research presents the use of a machine learning approach to predict the accurate flexural strength of the FRP beams with the use of 408 experimental results.

In this research, the input parameters are the width of the beam, effective depth of the beam, concrete compressive strength, FRP bar elastic modulus and FRP bar tensile strength. Three machine learning algorithms, namely, gene expression programming, multi-expression programming and artificial neural networks, are developed. The accuracy of the developed models was judged by R², root means squared and mean absolute error. Finally, the study conducts prismatic analysis by considering different parameters. including depth and percentage of bottom reinforcement.

The artificial neural networks model result is the most accurate prediction (99%), with the lowest root mean squared error (2.66) and lowest mean absolute error (1.38). In addition, the result of SHapley Additive exPlanation analysis depicts that the effective depth and percentage of bottom reinforcement are the most influential parameters of FRP bars reinforced concrete beam. Therefore, the findings recommend that special attention should be given to the effective depth and percentage of bottom reinforcement.

Previous studies revealed that the flexural strength of concrete beams reinforced with FRP bars is significantly influenced by factors such as beam width, effective depth, concrete compressive strength, FRP bars’ elastic modulus and FRP bar tensile strength. Therefore, a substantial database comprising 408 experimental results considered for these parameters was compiled, and a simple and reliable model was proposed. The model developed in this research was compared with traditional codes, and it can be noted that the model developed in this study is much more accurate than the traditional codes.

This study aims to review the status quo, current state of research, research hot themes and research gaps in sustainable facilities management (SFM) in the built environment (BE) through an extant literature review.

To map and analyze knowledge paths in the context of SFM research, a sequential explanatory mixed-method review involving bibliometric and content analysis was used to help identify current research trends, research hot themes and knowledge gaps. The Scopus search engine was used to find 169 relevant articles. For a better understanding of the literature accumulated, a bibliometric analysis was carried out by using VOSviewer to reveal current research themes, the status quo and current state of research as well as research gaps.

Through the literature review and content analysis, the current research themes on SFM revealed from the study include green building technologies, assessment methods of SFM, smart buildings and building information modeling. The research hot themes in SFM include smart buildings and green building technologies, green buildings (GB), architectural and building designs in the university sector, assessment methods in buildings and decision-making and the adoption of asset and facility management in the university sector. Indoor air pollution, intelligent buildings, climate change, maintenance, environmental management, facilities, historic preservation, environmental performance, energy management, etc. are the research gaps identified from the study, and these serve as potential areas for future research studies under SFM. It was recognized that facilities managers are increasingly involved with sustainability policies within their organizations and are developing sustainability agendas to keep up with the changing nature of the facilities management (FM) profession.

The findings of this study hold relevance to the FM practice, as the integration of SFM by facilities managers can lead to waste reduction, decreased operating expenses and reduced energy consumption. In addition, occupants of sustainable buildings experience improved conditions that contribute to better health and productivity, thus boosting their overall well-being. Consistent with the themes of smart buildings and green technologies, revealed to be the hot themes in the SFM research scope, properties with sustainable features can command higher rental rates and property values, appealing to a broader range of stakeholders. SFM practices in universities can aid in saving money from reduced facility operational costs and improve the image of institutions while creating better indoor environments for students and staff. The analyses of countries involved in research can open doors for the establishment of research groups and the development of collaboration between universities in different countries researching similar topics of interest.

The geographical scope of this study is not limited and, therefore, encourages broad applicability of the findings to the global sustainable BE.

Industrialized construction has brought about expectations of improved productivity in the construction industry. However, the lack of a commonly accepted definition has created confusion regarding the types of development covered by the industrialized construction umbrella. These inconsistent definitions convoluted the discussion on this phenomenon. This study aims to clarify the definition of industrialized construction through a systematic literature review.

This systematic literature review was conducted according to PRISMA principles. Records were gathered from Scopus and Web of Science. Following the scientometric analysis, content analysis was conducted according to the template analysis approach.

The analysis of 121 articles revealed four main themes related to industrialized construction: 1) the construction concept, 2) construction methodologies, 3) systematization, rationalization and automatization and 4) societal and industrial change processes. Definitions of industrialized construction can be analyzed with seven clusters: 1) prefabrication, 2) standardization, 3) sector, 4) integration, 5) manufacturing practices, 6) technological investment and 7) none. Based on the content analysis, the proposed definition is: industrialized construction is the adoption of practices that minimize project-specific work in construction from the start of the design to the end of the building’s life cycle.

This study proposes a definition for industrialized construction following content analysis of broadly sampled literature. The proposed definition can provide a basis on which developments in the construction industry can be reflected.

The purpose of the study is to examine the electricity generation potential of different renewable energy sources in Morocco, as well as to propose a novel decision support model to prioritize renewable energy alternatives. The aim is to provide recommendations that support Morocco’s energy transition strategy and assist policymakers in devising future sustainable energy policies.

The paper integrates the analytic hierarchy process with expert feedback to prioritize five renewable energy alternatives – solar photovoltaics (PV), concentrated solar panels (CSP), wind, hydro and biomass – specific to the Moroccan context. The model uses 14 sub-criteria clustered into four main categories: economic, technological, socio-political and environmental. The criteria were weighted based on inputs from local energy sector experts to capture the distinct priorities and contextual specificities of Morocco’s renewable energy landscape.

The study’s findings emphasize the dominance of economic criteria among Moroccan experts. Solar PV emerged as the most suitable option due to its cost-effectiveness and alignment with Morocco’s policies to support solar energy, followed by hydropower and wind. CSP and biomass ranked lowest due to high costs and limited viability.

This study highlighted the need for quality data to support informed decision-making, as well as for a centralized database to facilitate access to consistent information on renewable energy projects.

It is recommended that policymakers prioritize mature and cost-effective technologies by establishing supportive regulatory frameworks and expanding investments in hybrid renewable energy infrastructures.

In addition to introducing the Analytic Hierarchy Process model for the first time within the Moroccan context, to the best of the authors’ knowledge, this research draws recommendations to assist Moroccan policymakers in devising future sustainable policies for the energy sector.