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This study aims to examine the influence of internal and external factors on the credit risk (represented by nonperforming financing [NPF]) of Indonesian Sharīʿah rural banks (SRBs) – a type of Islamic bank that provides Islamic financial services especially to small and medium businesses in Indonesia. Internal variables comprise capital adequacy ratio (CAR), financing to deposit ratio (FDR), return on assets (ROA), operating expense ratio (OER), financing to value (FTV) and profit and loss sharing (PLS) financing ratio. External variables comprise inflation, economic growth and interest rate.

The study uses the annual reports of SRBs in Indonesia as secondary data for the years 2010–2019. Auto regressive distributed lag (ARDL) is used as the analysis method to examine the short-run and long-run relationships between the variables.

The findings indicate that four variables experienced a lag in the short run, namely, NPF, inflation, CAR and PLS, with different results recorded for each of the variables. Furthermore, the long-run results show that CAR and ROA influence the NPF of SRBs positively, whereas inflation and PLS have a negative influence on NPF. The rest of the variables – notably economic growth, interest rate, FDR, FTV and OER – do not have an influence on NPF in SRBs.

The level of NPF in SRBs exceeds the provision of the Central Bank of Indonesia. The findings are expected to have implications for SRBs and the regulator to consider and to manage the factors related to NPF properly due to the important role of SRBs in small and medium businesses’ development.

This study measures the determinants of NPF using internal and external variables, including the addition of a dummy variable, notably FTV. This study also uses ARDL to analyze the financial policies involving data at the present time and lagged time.

The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.

The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.

The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.

The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.

The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.

The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.

This study aims to assess the knowledge of Amhara Sayint district community in Northeastern Ethiopia towards the health impacts of climate change.

A community-based cross-sectional study was conducted from 20 July to 5 September 2022, involving 605 randomly selected households in Amhara Sayint district, Northeastern Ethiopia. Data were collected through face-to-face interviews using a pilot-tested and content-validated questionnaire administered via Kobo Collect survey tool. The data were then exported to STATA for management and analysis. A proportional odds approach of ordinal logistic regression model was fitted with a 95% confidence level to identify factors associated with the community’s knowledge towards the health impacts of climate change.

Of the total respondents, 3.47% (95% confidence interval [CI]: 2.1, 5.3) and 42.98% (95% CI: 38.9, 47) had inadequate and medium levels of knowledge towards the health impacts of climate change, respectively. Proportional odds model analysis result indicated that gender (female) (adjusted odds ratio [AOR] = 1.49; 95% CI: 1.053, 2.13), wealth status (poorest) (AOR = 1.97; 95% CI: 1.01, 3.83), educational status (unable to read and write) (AOR = 4.13; 95% CI: 1.25, 13.68) and participation status in environmental protection activities (not) (AOR = 1.78; 95% CI: 1.17, 2.71) were factors that significantly associated with inadequate and medium levels of knowledge towards the health impacts of climate change.

The result of this research is not supported by qualitative methods.

Residents of the study area know the climate is changing; however, they lack adequate knowledge towards the health impacts of climate change.

Significant number of people have inadequate level of knowledge about health impacts of climate change so relevant health education is needed.

This research is original in its focus on assessing public knowledge about the health impacts of climate change in the Amhara Sayint district, northeastern Ethiopia, a perspective often overlooked in existing studies. Its findings are crucial for guiding future research and developing targeted public health strategies and educational initiatives.

Purpose – The aim of this study is to analyze the effects of macro- and micro-economic variables on the ratio of troubled financing (Non-Performing Financing, NPF).

Design/Methodology/Approach – The method used in this research is the data panel fixed effect with 13 banks and 4 periods of data report (semi-annual report 2014–2015).

Findings – The regression result achieved that variable inflation significantly influences the ratio of NPF. Variable Gross Domestic Product and assets total significantly influence the ratio of NPF too. While the SBI sharia’s variable and Financing to Deposit Ratio did not significantly affect NPF in Syariah’s Unit of Aceh Bank Pembangunan Daerah (BPD) in Indonesia.

Research Limitations/Implications – This study uses panel data which are a combination of time series data and cross-section.

Practical Implications – The policymakers can design a macro-policy carefully and better fiscal policies.

Originality/Value – This research was conducted on the Syariah’s Unit of BPD in Indonesia during the period 2014–2015 and it has not been done before.

The rise of the coronavirus disease 2019 (COVID-19) pandemic has enabled researchers and industry professionals to reinvent their strategies for basic economic understanding. Two years after the outbreak of the pandemic, businesses are now trying to adapt to the impact it has brought, hoping to receive support as it did in the past. However, before this feat can be accomplished, it is imperative to understand the recovery hurdles created by the pandemic. This research aims to fill the literature gaps by examining the challenges during recovery within the creative small and medium-sized enterprise (SME) industry, as there are few relevant studies that focus on this field.

Through a methodical bibliometric literature review and network analysis, the paper intends to critically explore relevant recovery challenges within the field while providing answers to the appropriate research questions. A total of 43 articles were selected for an in-depth review. Using the analysis from the selected articles as a guide, a framework was developed to address the recovery challenges alongside the recommended propositions.

The findings from this paper suggest that a lack of synergy among four major categories (governmental, supply chain, organizational and stakeholders) contributes to recovery challenges within the field of research.

The review also offers clarification in understanding the current and upcoming trends within the creative industry, SMEs and COVID-19. This paper can thus help researchers, industry practitioners and managers discover and analyze the recovery challenges brought about by the COVID-19 pandemic.

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.

The objective of this study is to present a theoretical framework, which helps ascertain the meanings of the Sharīʿah audit quality and identify the factors that affect it.

The current literature of conventional and Islamic finance on audit quality is critically reviewed to propose the theoretical framework for the quality of Sharīʿah audit.

The paper suggests that for a better Sharīʿah compliance at Islamic banking institutions (IBIs), the role of audit practitioners is very much indispensable. The competency of the practitioner is one of the important factors that affect the quality of the Sharīʿah audit. Assessment and identification of Sharīʿah risk in different financial arrangements, contracts and transactions require a unique competency on the part of the auditor, that is, gripping Sharīʿah law besides traditional assurance skills and techniques.

The Sharīʿah compliance is one of the primary objectives of IBIs, which works at the conceptual level, product development and implementation level, various business models and governance level. Sharīʿah audit function, internal or external, is an important component of Sharīʿah governance framework and provides an independent assessment of IBIs’ compliance with the Sharīʿah rules and principles and helps in managing the Sharīʿah non-compliance risk and ensuring sound internal Sharīʿah control system.

The paper proposes a theoretical framework for defining the Sharīʿah audit quality and determining the factors that are significant in affecting the Sharīʿah audit quality in the IBIs of Pakistan.

This study aims to explore the relationship between global unity and cultural diversity in an interconnected world, examining how globalization influences cultural exchange while preserving identities. Using hybrid thematic content analysis (HTCA), it reveals how cross-cultural collaboration can be fostered amid global challenges like climate change, health crises and technology. The research offers insights into integrating global efforts with local cultural nuances to create sustainable solutions. By bridging qualitative and quantitative approaches, it provides new perspectives on harmonizing global interconnectedness with cultural preservation in governance, technological innovation, diplomacy and education.

This research applied content analysis, thematic analysis and HTCA to examine global unity and cultural diversity. Content analysis highlighted key themes in international frameworks, whereas thematic analysis delved into elements promoting cultural preservation and adaptation. HTCA synthesized these insights, combining content-focused themes with broader cultural, economic and policy perspectives. Data sources included academic literature, international policy documents and case studies from UNESCO and regional cultural policies.

The findings reveal that while globalization drives global unity, cultural diversity remains crucial for preserving individual identities. Key themes include multiculturalism, cultural exchange, hybridization and resistance to homogenization. While globalization can erode local traditions, it also fosters cultural enrichment, seen in fusion cuisine, multilingualism and ethical fashion. The research identifies strategies for balancing global unity and cultural diversity, such as hybrid approaches to environmental sustainability, integrating cultural insights into global health and inclusive technological innovations like AI and virtual reality. It also highlights the role of institutions like UNESCO in promoting cultural diplomacy and the challenges in balancing global governance with cultural diversity.

This research is limited by its reliance on secondary data from policy documents and literature, without primary data from affected communities or policymakers. Future studies could incorporate interviews and surveys to gain first-hand perspectives. In addition, the geographic focus on documented globalization effects limits broader applicability; more inclusive case studies across diverse cultural contexts are recommended.

The study offers actionable insights for policymakers, educators and cultural leaders to promote inclusive cultural exchange and hybridization strategies. It emphasizes balancing globalization benefits with cultural heritage protection. Practical applications in education, health and technology should consider cultural differences for more inclusive and effective solutions, such as integrating global citizenship and cultural sensitivity in educational policies.

The study emphasizes how intercultural understanding and collaboration can enhance social cohesion in multicultural societies. It advocates for celebrating diversity, fostering cultural dialogue and promoting inclusive global policies to build peace and address global issues while maintaining diverse identities.

This study’s originality lies in its methodological triangulation, using HTCA as a novel approach to unify content and thematic insights. By integrating content analysis, thematic analysis and HTCA, this research offers a unique multidimensional analysis of global unity and cultural diversity, revealing how these aspects can coexist within globalization.

The purpose of this study was to examine how well a strength-based program grounded in positive psychology principles can advance the practical critical thinking skills of those pursuing the teacher training course.

This study used a single-group pre-test post-test design with 35 teacher-trainees from the Bachelor of Education course. The two-and-a-half-week strength-based program used the values in action survey to identify strengths. Pre- and post-test scores, measured with the Cornell Critical Thinking Test – Level Z, underwent Statistical Package for Social Sciences analysis including paired samples t-test for subcomponent and overall composite analysis.

Analysis of the pre- and post-test scores demonstrated a statistical significance in the critical thinking scores obtained by the teacher-trainees. Post-test scores were consistently significant. Out of the elements of critical thinking, induction, meaning, observation and credibility were more prominent. Deduction and assumption identification were also having a significant effect.

Most critical thinking programs focus on evaluating specific teaching methods for improving critical thinking skills. In education, positive psychology studies often center on students’ well-being, attention spans and academic success, aligning with wellness programs. Despite the importance of strengths in positive psychology, there is a lack of research on using a strength-based approach to boost critical thinking skills. This study aims to enhance teacher-trainees’ critical thinking by leveraging their individual strengths, moving away from traditional instructional strategies.

Companies are increasingly implementing business process management systems (BPMSs) to support their processes. However, there is a gap in the literature regarding whether users also use BPMSs to manage the knowledge needed for processes to be completed. This study aims to analyze the factors that cause users to use BPMSs to manage the knowledge required in business processes.

The paper proposes an original model that integrates two successful information system models applied to BPMSs and knowledge management systems. To test the hypotheses derived from this new model, data were collected from 242 mature BPMS users from 12 Spanish and Latin American companies. Structural equation modeling with AMOS was used to examine the model.

Users’ perceived usefulness of a BPMS when using it for knowledge management (KM) is the only factor influencing them to use it for KM.

This study has practical implications for managers wishing to successfully implement a BPMS to support processes and for employees to use the knowledge embedded in the tool. The latter will only happen if users perceive the tool’s usefulness for KM.

To the best of the authors’ knowledge, this model is the first empirically validated model to successfully analyze BPMS users’ tendency to use BPMSs as a tool to support necessary KM in processes.