This paper investigates the impact of internal auditors’ characteristics on fraud detection in Saudi Arabian banks. In addition, the accounting information systems (AIS) role as a moderator in the link between fraud detection and internal auditor characteristics is investigated. The research employs a quantitative approach using an online questionnaire sent to a sample of internal auditors across several banks in Saudi Arabia. A total of 156 questionnaires was valid for analysis. The data were analyzed using partial least squares (PLS) analysis. According to the findings, IT skills and competence have a direct impact on fraud detection, while AIS moderates these connections significantly. Moreover, while objectivity has no direct influence on fraud detection, the interaction impact of having AIS as a moderator is considerable in terms of fraud detection. Our results provide new empirical evidence about the importance of the role of auditors’ characteristics together with using AIS to be secure from fraud and make good decisions in any given situation. However, this study provides strong evidence on the relationships between competence, objectivity, IT skills, and AIS, and fraud detection in the context of Saudi Arabian banks.

The study aimed to find out the extent to which Islamic banks in Kuwait revealed the dimensions of sustainable development: (economic, social, environmental, and technological) in their financial reports and the disclosure of the impact of banks' disclosure of the dimensions of sustainable development on the financial performance of Islamic banks from the point of view of their employees. To achieve the objectives of the study, the extrapolation and proactive approach and the analytical descriptive approach were used. A (30) paragraph survey tool (questionnaire) was designed and randomly distributed to a sample of (153) financial and administrative managers, financial report preparers, and accountants. Its reliability and reliability were confirmed, and the statistical package spss program was used for statistical analysis. The study found many results, the most prominent of which are: The degree to which Kuwaiti Islamic banks disclose the dimensions of sustainable development in their financial reports is high in the economic and social dimensions, medium in the environmental dimension, and low in the technological dimension. It also shows that there is a statistically significant impact on the financial performance of Kuwaiti Islamic banks in their financial reports. The study also recommended that Kuwaiti Islamic banks should adopt accounting standards that require banks to disclose sustainable development dimensions through their financial reports or separate balance sheet reports and that they should rely on more extensive indicators that link sustainable development dimensions to future financial performance.

The aim of current study is to identify the implementation Obstacles of value addition approach in Sudanese banks listed in Khartoum Stock Exchange, and to reveal the statistically significant differences in the respondent's opinions due to the variables of experience years, and job position. To achieve this, a positivist methodology approach has been applied. Based on the chosen methodological approach, themes were employed to formulate the research. A questionnaire used as a tool for the study in collecting data, and distributed to a random sample of (176) individuals of internal auditors, members of the audit committees of Sudanese banks listed on the Khartoum Stock Exchange, external auditors, and employees of General Department of Banking Supervision at Sudan Central Bank. The results show a number of Obstacles facing the implementation value addition approach in these banks. These most significant Obstacles are the existence of a conflict between the internal audit departments and the risk departments in terms of responsibilities and powers, the absence of a role for internal audit in activating governance mechanisms, and the absence of laws and legislation regulating the work of internal audit with external control authorities. Finally, the study calls for raising coordination between internal audit departments and risk departments, and raising the awareness towards of the board's directors of the importance of applying modern internal audit activities that add value.

This study aimed to try to identify the impact of the determinants of purchasing behavior (psychological determinants, social determinants, economic determinants), on the behavior of the Saudi consumer during the COVID-19 pandemic; And to identify the determinants of purchasing behavior that most affect consumer behavior during the pandemic, and the research data was collected from a primary source through a questionnaire that was distributed to the final consumer, where he participated in answering the questionnaire (432). Statistical package (SPSS) to process the collected data. The results showed a positive effect: psychological, social, and economic determinants of the purchasing behavior of the Saudi consumer during the Corona covid-19 pandemic, and the results of the study showed that psychological determinants are the most influential determinants of the purchasing behavior of the consumer during the pandemic, and the results also revealed that there are no statistical differences On the determinants of consumer purchasing behavior during the covid-19 pandemic according to: gender, age, educational level, or monthly income, while the results showed statistical differences about the determinants of consumer purchasing behavior according to marital status.

The aim of the research is to examine the relationship between some macroeconomic variables and the rate of remittances to Sudan from Sudanese immigrants (2000 - 2019). Suppose there is a positive relationship with statistical significance between the exchange rate, inflation, population size and savings as independent variables, and the rate of remittances to Sudan from Sudanese immigrants as a dependent variable during the period (2000 - 2019). The descriptive approach, the statistical approach, and the standard approach were used. He reached several results, the most important of which are: There is a positive relationship with a statistical significance of (0.93) linking the exchange rate, inflation, population size and savings as independent variables, and the rate of remittances to Sudan from Sudanese immigrants as a dependent variable during the period (2000 - 2019). He recommended the necessity of paying attention to the value of the national currency and the importance of tackling the problem of inflation, increasing the saving rate and rationalizing consumer spending.