The purpose of this study is to verify the impact of international financial reporting standards (IFRS) adoption on the quality of accounting performance and efficiency of investment decisions in the Saudi business environment as an emerging economy. In this study, content analysis approach is adopted for examining the annual reports of Saudi companies listed in Saudi stock exchange market during two periods: the pre-adoption of IFRS period during the year of 2016 and the post-adoption of IFRS period during the period 2017-2018. The study uses accounting information, accounting conservatism, earning management as alternative variables of accounting performance quality. In addition to accounting profit quality, liquidity and cost of capital are also used as alternative variables for the efficiency of investment decisions. The study finds that there was a positive impact of IFRS adoption on the quality of accounting performance, since it was positively related to both the qualitative characteristics of information and accounting conservatism, while it was negatively related to earning management. IFRS also improves the efficiency of investment decisions, as it was positively related to both profit quality and liquidity while it was negatively related to cost of capital.

The Internet of Things (IoT) is an innovative technology that has the potential to help public hospitals better meet the demands of hospitalization. However, only a small portion of the research looked at patients' behavioural intentions (BI) to utilise IoT healthcare devices (IoTHD). This study intends to investigate the variables that influence the BI's use of IoTHD. The research suggests that the BI may be explained by factors of UTATU. The patients of public hospitals make up the population. A questionnaire was used to obtain the data using convenience sampling. Participants in this research totalled 161. Smart Partial Least Square results demonstrated that social influence (SI) has an impact on performance expectancy (PE). Technological complexity (TC) and playfulness (PP) had an impact on effort expectancy (EE). Additionally, the BI to adopt IoTHD was impacted by PE, EE, perceived security (PS), and perceived privacy (PV). The impact of PE and EE on BI to use IoTHD was not moderated by the facilitating conditions (FC). In order to improve patients' perceptions of IoTHD usage in public health organisations, simple process and more positive word of mouth is required.

Can artificial intelligence networks promote extremism awareness through social intelligence and emotional intelligence? This research contributes to this question in the context of Saudi Arabia. This study defines a model of a cooperative process through an artificial intelligence network, based on knowledge exchange, to generate a high level of extremism awareness and social intelligence. Four main variables were adopted, developed, defined, and measured: artificial intelligence networks, social intelligence, emotional intelligence, and extremism awareness. We fixed attributes for contextualized interactions through a network platform, between professionals and non-professionals, against extremism. The application of artificial intelligence in such platforms lets members share reliable information to combat extremism more effectively. The findings demonstrate that network centrality, network scale, relationship strengths, relationship stability, and reciprocity developed through artificial intelligence networks stimulate extremism awareness by developing social awareness. Emotional intelligence also seems to be important. It moderates the link between platform users and extremism awareness. It facilitates situational and contextual awareness to define appropriate behavior.

The primary goal of this research is to examine the influence of the Internet of Things on Pharmaceutical Inventory Management in Jordan. The employees of the pharmaceutical companies in Jordan represent the population of the study. Accordingly, the study instrument was distributed to an appropriate sample of 620 employees of pharmaceutical companies in Jordan; the questionnaires used in the analysis were 432. Structural equation modeling (SEM) was used to test the study hypotheses. The study results indicated that all dimensions of the Internet of Things had an influence on inventory management. The greatest influence was for cloud computing. Based to the study findings, pharmaceutical companies in Jordan should provide high-quality Internet coverage in their offices and stores, as well as to invest in Internet of things technologies that allow the company to remotely monitor and control the physical components of the stores, attract employees with knowledge of modern Internet technologies, and provide the necessary training and development for their employees.

The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furthermore, the effect of cloud accounting adoption on the organization's performance as measured by the balanced scorecard was evaluated. The data collection strategy employed an online survey of owners and managers using snowball methodology, in which the survey was automatically introduced to the respondents most likely to find relevant. The data was validated prior to SEM analysis. Seven of eight hypotheses were accepted, including the two hypotheses about the impact of the digital vision on cloud accounting adoption and the hypothesis about the impact of cloud accounting adoption on balanced scorecard-measures organizational performance. Despite the importance of the statistically significant factors in the study model, the digital vision was the most affected by the organizational readiness factor. The findings contribute to the TOE model by challenging the previous literature and assumption of digital vision as a proxy of intention among TOE factors. Future studies should use the TOE framework more caution if the intention is assumed to be a mediating variable.

The financial size of the firm can be defined based on sales, working capital (WC), and total assets of the business organization. Two terms i.e. liquidity and solvency are to be used to measure the paying ability of the business. The liquidity is a short-term approach while solvency is the long-term approach of redemption of long-term debts (LTDs). The study investigates the relationship between size determinants and solvency of the Indian pharmaceutical business organization as few studies available that explain the relationship between the size of the firm and solvency in the pharmaceutical industry. The study considers the data of the selected pharmaceutical companies in India for the period 2013-2018. Two approaches are to be used to analyze the solvency i.e. solvency against ownership and solvency against the total assets (TA). Ratio analysis is the basis of the study and Spearman’s rank correlation is calculated to get the relative relationship between size and solvency of the Indian pharmaceutical companies. The result of the relative study shows the positive and moderate correlation between the size determinants and solvency of the Indian pharmaceutical companies.

The aim of the present research was to identify the influence of Artificial Intelligence and Big data on loan decisions in Saudi Arabian banks. The study used a sample of thirteen banks located in Saudi Arabia for data analysis. The data was gathered using some questionnaires distributed to bank staff. The results indicate a significant connection among loan decisions and AI and Big data. Moreover, it was found that there was a statistically positive and significant relationship between the artificial intelligence and the quality of loan decision-making. There was also a positive association between experience, educational qualification and using big data and AI. In conclusion, the results show that AI and Big data could enhance innovation which could be applied in the banks of Saudi Arabia for loan decisions assessment.

The purpose of this study is to investigate the reality of strategic auditing in Algerian Water Enterprise of El-Taref. The study is theoretically developed based on three main dimensions, namely; diagnoses, focused analysis, and recommendations. The sample of this study consists of 47 employees in the Algerian Water Enterprise El-Taref. The results of the Factor Analysis, Mean and Coefficient covariance showed that there is an average level of the strategic auditing dimensions. The results of this study are important for policy makers at the country and the company levels in terms of the strategic auditing issues.

The aim of this study is to examine the relationships of audit committee size, audit committee meetings and audit quality with corporate performance among the energy industry in Saudi Arabia using 54 firm-year observations for the period ranging from 2005 to 2018. The Pooled Ordinary-Least Square OLS regression’ results indicate that audit committee size was positively associated with corporate performance in the both return on assets (ROA) and return on equities (ROE) models. As for the audit committee meetings, there is a negative relationship with the ROE model, while this relationship has not been reported by the ROA model. In terms of audit quality, there is a positive association reported in both ROA and ROE models. The results documented by this study are important for decision makers at the company and the market levels.

The working capital of the business organization is the excess of current assets over current liabilities. The working capital (WC) governs sales of the business organization directly while sales define the profits. Working capital activates the fixed resources and utilizes the factors of production and it is a bases for the production of goods and services. Working capital is the factor that plays a vital role in the enhancement of sales turnover and profits, ultimately. The present study considers and covers the financial data of selected Indian pharmaceutical companies for the period 2013-2018 for the study of the impact of profitability of the working capital on sales and profits. Ratio analysis is the base of the study while some statistical techniques are to be used to get the mutual relationship, trend, and co-movement of the WC and sales, earnings before interest, depreciation, and tax (EBIDT), profit before tax (PBT), and profit after tax (PAT) of the selected Indian pharmaceutical companies. The combined inferences of the absolute and relational study explain that the WC governs the profit positively but not proportionately. There is a need to control the indirect expenses or non-manufacturing expenses of the business to enhance the profitability corresponding to WC movement.