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This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

The alternative medical practices of both Ottoman and Andalusian heritages could be shown through bloodletting and cupping therapies that have been utilized in various ancient civilizations. The current study endeavors to explore the historical implementation of bloodletting as a sustainable medical heritage by Muslim physicians in the Andalusian and Ottoman empires as a part of their surgical heritage that is documented in their manuscripts and miniatures.

The primary research materials utilized in this case study are the copy of the manuscript Al-Tasrif li-man ‘Ajiza ‘an al-Taʾlif in Berlin library and the copy of the manuscript Cerrahiye-I Ilhaniye of the National Library in Paris. The study applies an analytical comparative approach to examine the practice of bloodletting by two Muslim physicians as a part of reviving heritage usage.

The present study investigates the heritage in both periods throughout implementation of cupping therapy by Al-Zahrawi and Sabuncuoglu, while also examining the resemblances and divergences in the techniques of bloodletting as a heritage medical treatment employed by these Muslim physicians and still used in Muslim culture and could be used in medical tourism purposes.

The current study aims to investigate the understanding and implementation of heritage bloodletting and cupping therapy as a sustainable tool in surgical purposes, through an exploration of treatment methods detailed in both manuscripts. Additionally, it examines the contributions made by the two surgeons toward the development of new cups and the refinement of processes involved in bloodletting and cupping therapy. Furthermore, the study highlights the locations where cupping can be performed and differentiates between dry and wet cupping techniques, as depicted in the painted instruments documented in both manuscripts.

In today’s world, empowering individuals, promoting social cohesion and advancing economic development all hinge on access to high-quality education, prioritizing diversity, inclusion and equality. Rethinking current educational strategies using cyber-physical learning assets is necessary to accommodate the learning inclusivity and equity and escalating demands of a globalized world. There is a pressing demand for evidence to support the efficacy of collaborative learning in transforming curriculum and fostering learner inclusion. However, it is recognized as a pedagogical technique within the quality education domain. This study aims to address this knowledge gap by investigating how hybridized cybergogy paradigms facilitate collaborative learning, focusing on diversity, equity and inclusion, to improve educational quality in higher education.

This study used a qualitative approach with an exploratory design guided by an interpretive philosophical perspective. The data was gathered from 60 prospective teachers from the public sector university of Sindh, Pakistan. Semi-structured interviews were conducted with participants. They were then analyzed using theme analysis to understand their views on the potential of hybridized cybergogy paradigms for collaborative learning to improve the quality of education provided at institutions.

The study results confirm that learners benefit from increased access to learning resources, improved critical thinking and problem-solving skills and a more diverse and inclusive classroom working together in a collaborative hybridized cybergogy setting. By fostering SDG 4 (Quality Education) and the 21st-century skills necessary for global marketplace engagement and competing in progressive environments, this creative method equips learners with the capabilities to face modern global challenges.

The study offers valuable practical suggestions to stakeholders in higher education, including faculty, policymakers and teacher education programs, for integrating hybridized cybergogy and collaborative learning to align curricula with sustainable development goals. Additionally, it bridges a significant gap in the existing literature, which will aid future researchers interested in exploring this area.

This study stands out as it explores an underexamined area while providing novel educational insights.

Despite the enormous benefits, smart homes (SHs) are still not widely adopted by residents in China. Furthermore, research on the intention to use SHs has overlooked the role of family factors. Thus, this study aims to propose a new research model to examine the impact of family factors on the usage intention (UI) of SHs.

This study collected 265 valid data from potential users of SHs in China using a convenience sampling method. The PLS-SEM method was applied to test the research model and related hypotheses.

The empirical results confirm the mediating role of optimism (OP) in perceived family support (PFS)/perceived family trust (PFT) and attitude (AT). Unsurprisingly, the results validated the relationship between perceived usefulness (PU), attitude (AT) and UI of SHs through TAM theory. Besides, this study also identified the moderating effect of perceived risk (PR) between AT and UI.

To improve SH adoption, practitioners should focus on family factors and utilize family influence to promote the spread of smart home reputation. Besides, SH practitioners should enhance user trust and reduce perceived risks through technological upgrades and security measures.

Based on the Social Impact Theory and Technology Acceptance Model (TAM), this study is an empirical attempt to explore the impact of family factors on the intention to use SHs, expanding the research on smart home adoption.

In recent decades, managerial desire to use internal audit services to promote well-controlled organizational processes has significantly increased in the public sector. Yet, there is rare information on how internal audits may effectively be implemented in the public sector. The present research aims to design a comprehensive internal audit effectiveness model for the public sector.

This research is an applied mixed-methods (qualitative–quantitative) and descriptive survey study. The research population in both qualitative and quantitative sections included all internal and external audit managers and staff of Iraqi public organizations. The study sample of the qualitative section included 28 audit managers and staff selected using purposive sampling, and the study sample of the quantitative section included 399 individuals selected using convenience sampling. The data collection instruments in the qualitative and quantitative sections included semi-structured interviews and questionnaires, respectively. Data analysis was carried out using thematic analysis in Atlas.ti software in the qualitative section. Quantitative analysis and model validation were also performed using path analysis and structural equation modeling in Smart-PLS software in the quantitative section.

The results of the qualitative section led to the identification of 38 effectiveness factors among seven main categories, which were finally presented in the form of a comprehensive model. The main categories included the communication between internal and external auditors, granting independence and authority to internal auditors, providing specialized human resources, providing technological resources, developing management support, strengthening organizational culture and developing audit plans. In the qualitative section, the model was validated and confirmed. Quantitative results further showed that the compilation of audit plans and the development of management support were the most important factors.

The present study contributes to the literature by providing a comprehensive framework on internal audit with an emphasis on resource-based theory and reducing the research gap in the field of agents influencing internal audit efficacy in the public sector of developing countries. Further, the study provides insights into an under-studied developing country, Iraq.