This study sought to determine how CAATS, corporate governance (CG), and EIAF positively and directly influence the quality of financial reports (QFR). In addition to identifying the moderating effect of EIAF on the links between CAATS, CG and QFR in Saudi commercial banks. To this end, data was collected from 293 participants, including administrative managers, board members, internal auditors, certified public accountants, and staff members from the audit and internal audit departments as well as the accounting departments. Using structural equation modelling (SEM) via SmartPls, data was analyzed. The study showed that QFR is positively and significantly affected by CAATS, CG, and EIAF. Moreover, EIAF does not moderate the effect of CAATS and CG on QFR. Hence, this study enriches accounting literature and has implications for both practitioners and policymakers.

The purpose of the study is to determine how supply chain flexibility (SCF), supply chain governance (SCG), and green supply chain practices (GSCPs) affect supply chain performance (SCP). In addition to exploring whether TQM moderates the effect of SCF, SCG, GSCPs on SCP of Saudi medium-sized industrial firms. To this end, data was gathered from 312 employees in Saudi medium-sized industrial firms and analyzed using structural equation modeling (SEM) via Smart PLS 4 software. The study revealed that GSCPs and SCG have a positive, significant and direct effect on SCP, in addition to that SCF and TQM do not have a direct positive effect on SCP. The study also found that TQM modifies the relationship between GSCPs, SCF, SCG and SCP.

The study aimed to know the positive impact of TQM, EO, and OI on OP, in addition to the indirect impact of TQM, EO, and OI on OP when using CA as an intermediary variable. The study sample consisted of all (307) employees in senior and middle departments working in total quality. Random sampling was the sampling technique strategy used in this study. For the measurements in this investigation, a closed questionnaire from previous research was used. The primary data analysis technique in this study was to evaluate the measurement model and structural model using SmartPLS (4.01). The discriminant and convergent validity of the measurement model was assessed. The results of the study show that in addition to having a direct and positive effect on OP, TQM, EO and OI also have an indirect and positive effect on OP when CA is used as a mediating variable. According to the study, OI, TQM, and EO should receive equal attention from major local industrial enterprises operating in the Kingdom of Saudi Arabia. As one of the most important management strategies for advancing management thought, large local Saudi industrial companies should also implement and ensure the success of a management program. Comprehensive quality and pioneering orientation. These strategies have been proven to be successful in helping organizations solve problems related to productivity or service quality.