This study aims to investigate the influence of blockchain and artificial intelligence on the audit quality of firms from Turkey. Primary data from 300 respondents are collected through random sampling to attain the study's objectives. PLS-SEM is used to investigate the relationship between exogenous and endogenous variables. Our findings show that blockchain technologies and artificial intelligence (AI) utilization in their financial system positively impact audit quality by assisting in the audit process and the detection of fraud, which also improves financial reporting. Blockchain and Artificial Intelligence in the financial system create confidence for investors, stakeholders, and legislators. Moreover, this study advocated significant implications for investors, government, firms, and policymakers. Investors can make investment decisions based on the accuracy of the financial accounts; the government and policymakers can improve the governance mechanism by using the study's findings.

AI Publications is an open access peer review international journal to publish the article in the field of Agriculture, Horticulture, Food science, Rural Development, Environment and Health Research, Chemistry, Mathematics,Physics.

The purpose of this research is to determine how independent auditors affect the integrity of financial accounting data at commercial banks in northern Iraq. A total of 342 employees from commercial banks in Northern Iraq were surveyed using a quantitative research technique. The research uses structural equation modelling (SEM) to examine the hypothesis that the independence of external auditors improves the integrity of financial accounting information. The study’s findings indicate that financial accounting information quality in commercial banks in Northern Iraq is significantly affected by the independence of external auditors. This suggests that giving external auditors more leeway to do their jobs could boost the quality of financial accounting information at these institutions. Policymakers, auditors, and managers at commercial banks in northern Iraq can learn a lot from these results. In sum, this research adds to the existing body of work on the independence of external auditors and the accuracy of financial accounting information, with a focus on commercial banks in Northern Iraq. This research shows that increasing the independence and autonomy of external auditors in commercial banks could have positive effects on the quality of financial accounting information.

The current study aims to analyze the role of credit risk management in performance of commercial banks in Erbil. There is a high danger of insolvency and financial troubles for banks because of this method of loan origination. As shown by high levels of nonperforming loans, the KRG banking system's Commercial Bank Supervision Report found that most banks failed due to poor credit risk management. Due to the high level of non-performing loans, the profitability of the bank was damaged. The study developed five research hypotheses to measure the role of credit risk management in performance of commercial banks in Erbil. It was decided to use a quantitative approach to investigate the effect credit risk management has on the financial performance of commercial banks. 88 people from the Credit Risk Management departments of several commercial banks around the nation were selected as a convenience sample. These respondents included senior, intermediate, and practical level personnel. The study found that commercial banks with lower levels of nonperforming loans and capital adequacy ratios had higher returns on assets, indicating more effective methods of credit risk management. Total loans divided by the loan loss reserve ratio is the amount set aside for losses. The quality of a loan portfolio degrades as the ratio rises. The study recommended to improve credit risk identification, measurement, monitoring and controlling at selected commercial banks in Erbil.

This research seeks to analyze the Effect of ESG Performance on Profitability of Non-Financial Firms: Empirical Insights from the UK, Index during the period from 2012 to 2021. This research constitutes a confirmatory study employing a quantitative methodology. The study draws upon secondary data sourced from the Refinitiv website, encompassing a comprehensive sample of 215 companies that were active and registered during the analyzed timeframe. The focus was on non-financial enterprises, ensuring complete data coverage of relevant variables. To analyze the relationships, a panel data regression approach was adopted, employing the GMM model as the chosen estimation technique. In our analysis, ESG combined score (ESG_CS) emerged as a positive driver of profitability (ROA), while Social (SOC) and Environmental (ENV) factors exhibited negative influences. Governance (GOV) had an insignificant relationship with ROA, aligning with stakeholder theory. In the case of Return on Equity ('ROE'), our findings revealed that environmental and social factors (ENV and SOC) exerted detrimental effects. This succinct summary highlights the complex dynamics shaping financial performance in our analysis.

The exponential rise in globalization has transformed many sectors including internal auditing. Today’s businesses are relied on quality and standard internal reporting in order to attract both local and foreign investors. Thus, it is vital for internal auditors to implement international financial reporting standards. The purpose of this study is to explore the role of internal audit in attracting investors. To analyze this issue, the study developed a model with four constructs; internal auditor experience, standard or qualitative internal auditing reports, organizational productivity and attracting investors. Data were collected from internal auditors working in different sectors (both public and private) and analyzed using SPSS. Correlations between variables are evaluated based on descriptive statistics, Structure Equation Modelling (SEM), reliability, validity and regression analysis. The study’s findings have shown that experienced internal auditors designed qualitative and standard internal auditing reports which attract both foreign and local investors compare to inexperienced internal auditors.