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This study aims to investigate factors affecting students’ satisfaction with online learning during the COVID-19 pandemic.

This study uses quantitative data. A survey of 280 respondents, representing undergraduate students in business schools in Cairo, Egypt is conducted. The survey includes both public and private universities. The participants are questioned about their opinions and attitudes toward satisfaction with online learning amidst the COVID-19 pandemic.

The findings of this study reveal that Egyptian university students prefer to use synchronous teaching methods using different platforms. Attending virtual sessions and real-time conference call classes are the most preferred mode of delivery as perceived by the respondents. Also, the results of this study found that the internet, platform, class time, loss of interest, motivation and self-motivation and use of online exams as an assessment can be considered as the factors that significantly affect students’ satisfaction with online learning in Egypt.

To the best of the knowledge, this study is among the first group of studies in Muslim emerging countries that explore the factors affecting students’ satisfaction with online learning during the COVID-19 pandemic.

This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.

A questionnaire was collected and designed regarding the factors affecting the quality of audit evidence during the COVID-19 pandemic using a five-point Likert scale, and detailed descriptive statistics and regression analyses were conducted.

The study finds that there is no significant association between social distancing (SD), changing in the economic environment (CEE), time constraint (TC) and stress on audit personnel (SAP) as repercussions of the COVID-19 pandemic with the quality of audit evidence (QAE). The disruption in operational results (DOR), changes in the internal control (CIC) and the stress on client personnel (SCP) significantly affect the quality of audit evidence. Moreover, there is a significant difference between Big and non-Big Four audit firms in terms of changes in economic conditions, internal controls, disruption of operational results and time-constraint variables. The latter has significantly affected the audit evidence quality for both academics and professionals.

Due to the implementation of SD and work-from-home policies, audit firms are highly recommended to invest more in digital programs and to be more adaptable to work-from-home, which policy and enhances the effectiveness and flexibility of communication between auditors and their clients.

This paper is one of the foremost papers that provides empirical evidence for the antecedents or variables that may affect audit quality evidence due to the COVID-19 pandemic.

This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.

The data was obtained through 152 survey questionnaires from a total of 43 privately owned and six state-owned commercial banks in Bangladesh. The analysis was conducted using structural equation modeling.

The findings demonstrate that the independence of internal auditors and the quality of IA substantially impact enhancing the efficiency of IA. On the other hand, the competence of internal auditors and management support in IA functions do not significantly impact the effectiveness of IA.

The study’s findings may have significant policy implications for the government, regulators, internal auditors, management committees and other stakeholders in establishing programmes to enhance the efficacy of IA as a component of banking audit management reforms.

This study makes three distinct contributions to the existing literature. Firstly, previous literature focused on the determinants affecting the external audit efficiency of the public companies and banking sectors in Bangladesh (Hasan, 2018; M. M. U. Reza, 2021). In this study, the author enhances the research by presenting empirical findings on the IA effectiveness of banks. Secondly, the author expands the research by incorporating both private and state-owned commercial banks as samples. Thirdly, the study is unique given that it investigates the effectiveness of IA in response to the recent financial scandals in the banking industry of Bangladesh (The Daily Star, 2023).

The purpose of this research is to study the effect of high temperature on concrete columns which are considered the most important part of the concrete structure. Glass fibres were used to study the effect of heat on them as well as on the properties of reinforcing steel and concrete.

High tensile stress may develop at the tension zone of the column section when the column is exposed to an axial compressive load with a relatively high eccentricity. Since fibre bars have a higher tensile strength than steel bars, they can be used in the tension zone of hybrid reinforced concrete columns to resist tensile stress, while steel bars can be used in the compression zone to resist compressive stress. However, as documented in prior research studies and advised by standards and codes, the mechanical qualities of concrete, steel and fibre bars are considerably damaged when hybrid columns are exposed to high temperatures.

When the fire temperature rises, the ultimate load value of the reinforced concrete column decreases. Also, steel bar reinforcing is more efficient than glass fibre bars in resisting high temperatures. The rate decrease in the strength of reinforced concrete columns to applied load on it decreases with the rise of the temperature to which the specimen was exposed during the burning period.

The experimental and numerical work includes a study of the effect of a fire furnace on the behaviour of hybrid R.C. columns. Three types of reinforcement were used steel bars only, G.F.R.P bars only and hybrid (steel and G.F.R.P) bars. These columns specimens were cast and divided into three groups according to the details of reinforcement, the effect of fire temperature and according to the eccentricity ratio. Two types of hybrid are used in this work. Fourteen R.C. columns were casted and divided into, 4 specimens not burn and 10 specimens burn at temperatures 300, 500 and 700.