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The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

The process of knowledge creation is recognized as an essential process for organizational learning and innovation. Creating knowledge to solve the problems and complexities of today's world is like opening a black box. Hence, the higher education system and universities are exploring ways to overcome the complexities and cope with global changes. In this regard, interdisciplinary collaborations and activities are crucial in creating knowledge and innovation to counter these changes. This study aimed to know the experiences of Shiraz university interdisciplinary researchers in the field of humanities and also design and explain the conceptual model of knowledge creation in interdisciplinary research teams in the field of humanities.

In this qualitative research, grounded theory was implemented based on Strauss and Corbin's systematic approach. The sampling method was purposeful, and the participants included sixteen faculty members of shiraz university who had at least one experience of performing an interdisciplinary activity in one of the humanities fields. The first participant was selected as a pilot, and the rest were selected by snowball sampling. Semi-structured interviews were also used to collect data and continued until theoretical saturation was attained. After collecting the available information and interviewing the people, the data were organized and analyzed in three stages, open coding, axial coding, and selective coding, using the proposed framework of Strauss and Corbin. Finally, the researcher reached a final and meaningful categorization.

In this research, the results were presented as a paradigm model of knowledge creation in the interdisciplinary research teams in the field of humanities. The paradigm model of the study consists of causal factors (internal and external factors), main categories (specialized competencies, scientific discourse, understanding of knowledge domains), strategies (structuring and synchronizing), context (individual and organizational), interfering factors (leadership, industry, and society), and consequences (individual and group achievement).

The present study aimed to explore the experiences of researchers in the interdisciplinary humanities research teams on knowledge creation in qualitative research. The study used Strauss and Corbin's systematic approach to recognize the causal factors of knowledge creation and the contexts. Discovering the main category of knowledge creation in interdisciplinary research teams, the authors analyze the strategies and consequences of knowledge creation.