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Business Process Model and Notation (BPMN) is a generic language that is often extended by researchers, either for dealing with processes of specific domains or for improving the language itself. The purpose of this paper is to present a literature review that aims to determine the current state of the art of BPMN extensions and identify the gaps that should be filled in this research area.

For a comprehensive and effective analysis, a systematic literature review was conducted. After the collection and filtering of papers, 52 extensions were retained to be thoroughly examined and compared according to a set of criteria including objective, targeted domain, conformity to the extension mechanism, demonstration, implementation, etc.

The representation of the results in the form of tables and graphs allowed the authors to deduce several positive points on the extensions as their demonstration through concrete examples. On the other hand, the authors have observed several shortcomings and suggested recommendations for addressing them.

To the best of the authors’ knowledge, the literature review is the only one that evaluates and compares all BPMN extensions over the last four years, based on several criteria covering different aspects. Furthermore, the authors were able to verify the conformity of extensions as they were published after the introduction of the BPMN extension mechanism by the Object Management Group.

This paper aims to provide a methodological road for the next generation of e‐learning environments.

This paper considers a survey of recent publications (1995‐2002), which aim to provide practical and theoretical indications and advice, which are coupled with practical experimentations.

The paper provides road‐mapping elements, indicating the impact on services and systems to be expected by this design approach.

The survey is based on a selection of sources and it is not exhaustive. The methodology experiments that are used for argumentation are based on the authors’ platform.

The paper presents a useful source of knowledge for researchers and advanced students.

This paper identifies a road for advanced e‐learning systems, and can help researchers and those in industry who desire to introduce and understand the design methodological context of advanced e‐learning systems.

Although a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive. As little is known about the effect of auditor type on audit quality in less strictly legal environments, this study aims to investigate the impact of auditor type on audit quality in the Egyptian market.

Data of Egyptian-listed companies during the period 2011–2018 are used. To examine the impact of auditor type on audit quality, ordinary least square regression and robust standard errors clustered at year and industry level are used. This study uses discretionary accruals as a proxy for audit quality. Several additional analyzes are conducted to assess the robustness of the main results, including alternative measures of audit quality and auditor type.

The results show that audit firms tend to provide higher audit quality when they are affiliated with a foreign audit firm. However, Big 4 auditors do not provide higher audit quality compare to their counterparts. Additionally, the governmental agency, accountability state authority, that monopolize audit function in state-owned companies do not appear to be associated with higher audit quality. Finally, local audit firms have a negative association with audit quality. This may be their strategy to secure future clients that seek low-quality audits.

This study suggests that affiliation with foreign audit firms will help the Egyptian firms to develop their abilities by using advanced technology and techniques and transfer rare expertize to the Egyptian auditors. This study also shows that the strategy adopted by many Egyptian audit firms to affiliate with foreign auditors reflects the desire of these firms to be included in one tier alongside Big 4 audit firms to increase their market share under a claim of providing a higher audit quality.

This study adds to the rare but growing body of literature by investigating how auditor type affects audit quality in the context of less strictly legal environments. The results are important, as investors, standards-setters and regulators have growing concerns over audit quality since the Enron scandal. The findings suggest that audit quality depends on auditor type. These findings have important implications for investors, standards-setters and auditors interested in auditor oversight, audit quality and auditor choice.