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The purpose of this study was to examine the relationships among collective teacher efficacy (CTE), organizational citizenship behavior (OCB), and student achievement in Turkey.

Multilevel analysis was conducted to investigate how school-level variables, including collective teacher efficacy, organizational citizenship behavior, and school socioeconomic status, affect student achievement. Data were collected from 674 teachers and 7,173 students embedded in 57 schools.

Results showed significant variation in mean student achievement between schools, with approximately 20% of the variance in mean achievement occurring between-schools. After controlling for school Socioeconomic status (SES), CTE and OCB significantly predicted school mean achievement scores and explained approximately 45% of the between-schools variance in achievement.

The results of the study verified that CTE and OCB are important school-level variables that contribute to the achievement of students. It reemphasizes the significance of these constructs in creating the conditions to foster student achievement even in low-SES schools.

This was the first attempt to examine the relationships between CTE, OCB and student achievement in Turkey. The findings of this study may contribute to the international knowledge base by investigating the relationship between CTE, OCB, and student achievement in a collectivist cultural context.

The purpose of this paper is to investigate the compliance of Saudi shareholding companies with the requirements of corporate governance issued by the Board of Capital Market Authority in the Kingdom and their impact on earnings management.

A questionnaire was used to collect data about the compliance of the Saudi shareholding companies with corporate governance requirements and discretionary accruals (DAs) were calculated from the financial statements of these companies using the modified Jones model, then multiple regression was used to test the relationship between the variables.

The results of the study revealed that there was no statistically significant linear dependence of the mean of DAs on corporate governance. Additionally, no statistically significant effect for internal audit, audit committee and board of directors on earnings management was detected. However, the results revealed that there was a slight negative effect for internal audit scope of work and independence and audit committee independence on DAs.

This research paper is applied on Saudi Arabia, a Middle East country with specific characteristics, that is, a specific context, and, therefore, the results must be interpreted within this context

Regulators of Saudi corporations may need to reassess the effectiveness of corporate governance requirements issued by the Capital Market Authority and the actual implementation of these requirements. Researchers also may need further investigation of this phenomenon within its context.

The results of the study are very important to the Saudi society because they put a big question mark on the relevance of corporate governance of the Saudi shareholding companies

The paper provides new evidence about the effect of corporate governance mechanisms on earnings management in a Middle East environment, which may suggest that there is a need to expand this study using other methodologies to delve into the depths and understand this phenomenon within its context.