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This study aims to investigate the impact of client size, client risk, client profitability, client complexity, audit reporting lag, client loss, audit firm size, and industry type on determining external auditor fees pre- and during the COVID-19 pandemic on the non-financial companies (53 industrial companies and 41 service companies) listed at the Amman Stock Exchange (ASE) for the period of 2017–2021. The initial number of observations started with 470 observations. The results of the regression analysis for the pooled sample revealed a significant positive impact for the factors of client size, client complexity, and audit firm size on external audit fees. The same results were found for the other two sub-samples. However, client loss and industry type indicated a significant negative impact on external audit fees, except for the pre-COVID-19 pandemic period for the loss and the COVID-19 pandemic period for the audit firm size. Moreover, client risk, audit report lag, and client profitability have an insignificant impact on external audit fees for all three samples. Furthermore, the study recommends the following: Allocate adequate resources for auditing and consider the influence of company size on audit fees, adjust audit budgets based on profitability and the potential complexity of financial statements, and analyze and communicate the level of complexity to auditors, especially for companies operating in multiple industries or with intricate structures.

The purpose of this paper was to assess whether there were differences in body image, physical activity and lifestyle attitudes between single and married Saudi women using gymnasia.

In June 2011, 80 women attending three different gymnasia in Hail, Kingdom of Saudi Arabia were recruited for this study. Anthropometric measurements of weight and height were performed. Socio‐demographic characteristics – activity history; obesity‐related knowledge; and behavior data – were obtained by self‐administered questionnaire.

The prevalence of overweight and obesity in the study group was 22.5 percent and 70 percent, respectively. Estimated weight loss over the last six months was similar for both groups. All subjects recognized the “thin”, “normal weight” and “fat” silhouettes. The majority of the single (76 percent) and married women (90 percent) subjects identified their own body shape as being overweight, but chose the “normal weight” figures as the shape they wanted to be. Reported weekly physical activity levels were low and similar between groups. No significant differences (P>0.05) were found in body image concerns or lifestyle between the two groups.

This paper reveals that the main motive for most of the subjects to use gymnasia was to reduce their weight and improve body image because they were either overweight or obese. There is an urgent need to spread awareness about obesity in Saudi Arabia. More educational programs about healthy weight should be implemented.

The aim of this small‐scale focus group study is to explore the impact the Human Papilloma Virus (HPV) vaccine has on attitudes towards HPV, cervical cancer and sexual risk taking amongst university students in the UK.

Participants were recruited through advertisements placed on notice boards throughout the campus of the University of Leeds. The study sampled purposively to obtain two groups of ten men and two groups of ten women. A total of 34 people attended the sessions. The missing participants gave no reason for the absence. Those who agreed to take part were aged 19‐24 and were from a range of academic courses. Ethical approval was sought and approved by the Medical School Ethics Committee at the University of Leeds.

Participants saw HPV as being distinct from genital warts. This led to a duality in their view of the vaccine, which they saw as a cancer vaccine for schoolgirls and as an STI vaccine in relation to people of their own age, and thus believed it would cause sexual complacency among young adults. There was a fear that the HPV vaccine would reinforce gender bias, reinforcing the idea that females are responsible for sexual health. They maintained that mass media campaigns were more effective than sex education for improving sexual health knowledge and practices.

With the exception of chlamydia screening, this age group tends to be ignored in sexual health promotion campaigns. This small‐scale study provides insights that can inform larger studies and help tailor future health education campaigns on HPV for this audience.