Purpose: This study aims to determine the effect of time budget pressure and auditor’s competency on audit quality. Research Methodology: The sample used in this study were auditors who work at the Public Accounting Firm in Bandung, Indonesia, and 48 auditors were asked to be respondents. The primary data was obtained by distributing questionnaires. This study uses a non-probability sampling method with a purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit quality. Limitations: The limitation of this study is the variables studied consisted of only 2 (two) variables, namely time budget pressure and auditor competence. The questionnaire is distributed only to auditors who work at the Public Accounting Firm in Bandung, Indonesia. Contribution: Author, Auditor, Public Accounting Firm in Bandung City

Purpose: The purpose of this study was to see how supply chain management practices affected humanitarian relief organizations in the Gedeo zone. Research methodology: The study used a mixed research approach, with respondents selected using a stratified proportionate technique from each organization's employees to disseminate a questionnaire and semi-structured interviews done using a purposeful sampling technique. Correlation and regression, as well as thematic analysis, were used in the analysis. Results: The finding of the study reveals that supplier integration, information sharing, postponement, and outsourcing affect humanitarian relief organizations’ performance positively in a statistically significant way. Limitations: The main limitation is that the study focused only on humanitarian relief organizations operating in the Gedeo zone. Contribution: Ethiopia experienced natural and human-made disasters such as (El Niño, flood, famine, war, communal conflict, etc) for decades. To reduce the threat of this, the Study suggests that supply chain management practice is a serious concern for many relief humanitarian organizations operating in the Gedeo zone.

Purpose: This study investigates the nexus between flexible working arrangements (FWA) and the productivity of the selected workplaces across the 6 geo-political zones in Nigeria. Research methodology: The descriptive survey design was used, with a population of 600 businesses in chosen states throughout Nigeria's six geopolitical zones. Using the statistical procedure developed by Krejcie and Morgan (1970), a sample size of 234 was found. Data was acquired from primary sources, and descriptive (mean) and inferential statistics were used to analyze the data with a 5% level of significance. Results: Flexible work arrangements had a positive statistical effect on workplace productivity (R2 = 0.882359, F = 1545.089, p-value = 0.05). Limitations: One state does not efficiently represent the geopolitical zones. Contribution: FWA can influence the development of business policies and strategies as revealed in the study. As such, businesses must adapt and invest in strategies that support and facilitate FWA such as information and technology systems, as they have become crucial to both staff and workplace viability.

Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021. The search criteria resulted in a total of 59 valid articles, after which we performed a quantitative bibliometric analysis using VOSviewer software. Results: Publications on this Directive 2014/95/EU has increased from 2015 to 2021. Findings show that most articles resorted to quantitative and qualitative methodologies, emphasizing content analysis, combined with other research methods. The frameworks based on stakeholders and institutional theories are very popular in the field. Research is focused on (1) Directive 2014/95/EU regulation, implementation, compliance, and investigation, (2) determinants and impacts of NFR, (3) NFR level/evolution and (4) reasons and skills for NFR. Papers published on EU non-financial information are very heterogeneous and lack consensus as to its impact on NFR. Limitations: This study only included the WoS database as a source of data collection, and it would be valuable in future studies to add other quality databases. Contribution: This research contributes to illuminating institutional pressures implication for NFR development. Therefore, this analysis is essential for institutions operating in accounting information standardization, as well as for information preparers given the necessity to acquire skills to ensure this new challenge related to the reporting of corporate social responsibility.

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance. Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively. Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance. Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable. Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance. Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.