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This study aims to investigate the effects of audit committees on the real earnings management (REM) in Islamic banks.

The sample data used in the study were retrieved manually from annual reports of 57 fully operational Islamic banks across 16 countries between 2012 and 2023.

The results indicate that the size of Audit Committee (AC), the presence of independent directors on the AC and AC diligence exert a significant and negative influence on REM in Islamic banks. In contrast, the proportion of directors with PhD and female directors in AC positively influences REM. However, the presence of foreign directors in AC does not impact REM in Islamic banks.

The study used six AC characteristics as part of the corporate governance mechanism to investigate their impact on REM in Islamic banks from 2012–2023.

The study contributes to the scanty literature showing how AC attributes influence REM in Islamic banks.

The stormwater industry grapples with numerous environmental challenges resulting from producing and using storm materials. Green building materials (GBMs) offer a more ecologically friendly alternative to conventional construction materials. However, establishing criteria for selecting GBMs and assessing their sustainability has proven to be a complex endeavor. Therefore, this paper aims to assess the suitability of GBMs in stormwater management projects.

This study investigates and identifies the green storm drainage materials criteria based on previous literature and an extensive survey involving 140 stakeholders from the Egyptian industry, including facilities managers, asset managers, engineers and policymakers. A comprehensive model employing partial least squares structural equation modeling and artificial neural network is developed to assess the suitability of GBMs in stormwater management projects.

The study’s findings emphasize the pivotal role of social factors in the practical implementation of green material selection criteria. Understanding the intricate interplay among economic, environmental and social dimensions becomes crucial as stakeholders in the stormwater industry navigate the transition toward sustainable storm materials.

This research highlights the importance of integrating social factors into decision-making, contributing to more holistic and effective strategies for sustainable stormwater management. The study’s originality lies in its innovative approach to assessing the suitability of GBMs in stormwater management projects and its novel insights into the complex dynamics of sustainable materials selection, addressing a significant research gap in the field.