The study's objective is to verify the effects of strategic review on the financial performance and risk management of banks in PortSudan City- Sudan. The descriptive analytical approach was used to accomplish the study's goals. By designing and distributing 180 questionnaires, of which 170 were collected. They were analyzed using path analysis using the partial squares technique. The main results indicated a positive effect of a strategic review on the financial performance of Sudanese banks. It also showed the positive effects of a strategic review on the risk management of Sudanese banks. The value of these results is that improved financial performance will make financial reports more reliable and trustworthy; therefore, it may attract more funds from the public. Investors and other stakeholders are interested in the bank's financial position and expected future operating results. They will use this information to prepare risk reports or make important business decisions. Therefore, if external decision-makers provide a reliable positive return, improving risk management will also contribute positively to shareholder value.

The study explored the influence of the main dimensions of accounting information (AI) relevance and reliability on supply chain performance (supply chain exchange information, supply chain collaboration, supply chain integration) at Noon e-commerce companies in Saudi Arabia. The researcher followed the descriptive analytical approach to describe the study variables based on previous studies and explore the study gap. The study adopted a questionnaire, of which 170 were collected. The data was analyzed using partial least squares (PLS) through structural equation modeling (SEM). The results indicated a positive effect of the relevance and reliability of AI on the dimensions of SC performance (SC exchange information, SC collaboration, SC integration), there is a positive effect of the reliability of AI on the dimensions of supply chain performance (SC exchange information, SC integration) and a negative effect of the reliability of AI on the SC collaboration parties. These results clarified the value and benefit of accounting information in improving supply chain performance.