Abstract: This research aims to explore the impact of audit committee characteristics on agency costs and financial performance in firms listed on the Saudi Stock Exchange with the exception of financial and insurance companies (which have different practices). To achieve this aim, two models are constructed. These models are examined by a multiple regression via generalized least squares (GLS). The research finds that audit committee characteristics were shown to have no effect on agency costs, with the exception of audit committee independence, which had an impact on agency costs. Moreover, it reveals that there is a positive and significant relationship between the presence of a financial expert in the audit committee and independence of audit committee with financial performance, while other characteristics were shown to different results (however, insignificant). The study recommends that companies and legislators should have paid attention to and strengthen the role of the financial expert in audit committee and its independence.

The research examines the impact of other services provided by the external auditor on the degree of his independence and impartiality in Sudan. The research problem is that the external auditor may provide clients with services other than audit services, for example, tax consultations, administrative consultations, and the preparation and disclosure of financial statements, and in turn he may receive fees in exchange for providing these services that he performed. So this research try to investigate the effects of providing these services on the independence and neutrality of the external auditor. To achieve these goals, and given the war conditions in Sudan, the researchers prepared a questionnaire addressed to external auditors in the safe states in Sudan, which are the states of eastern and northern Sudan in the year 2024. The number of sample to which the questionnaire was distributed and received was (47 individuals), and the sample was selected randomly. In order to achieve the goals of the study, the researchers, in accordance with the nature of the study variables, relied on the descriptive, inductive approach in the theoretical aspects, by referring to published sources of books and scientific research published in Arabic and English related to the subject of the study, and on the descriptive, analytical and applied approach in the practical aspect. A questionnaire form was distributed to collect the necessary data for the subject of study, then transcribed and analyzed it using statistical software (SPSS), and using appropriate statistical tests with the aim of arriving at valuable connotations and indicators that support the subject of the study. The research reached a number of research findings the most important of which are that, the auditor filling out and preparing the tax return on behalf of his client to whom he provides the audit services negatively affects the auditor's impartiality and independence. Providing the auditor with management consulting services in addition to audit services will bring him closer to the decision-making position and thus increase his personal relationship with senior management, which negatively affects his independence and impartiality. The auditor's participation in the preparation of financial statements for the same audit client negatively affects his independence and impartiality, and may also lead to a conflict of interest when performing the audit function for this client.

The present study aimed to measure the impact of the reliability of accounting information systems on the quality of internal auditing activities in Jordanian universities, and to measure the impact of the moderating role of the internal auditor's competence. The study population included Jordanian universities, numbering (28) universities, employing (118) internal auditors. The comprehensive survey method was used, and the study relied on the questionnaire to collect data, and (100) questionnaires were retrieved, i.e. (84.7%) of the number of questionnaires distributed electronically. The results showed a positive and statistically significant impact of the reliability of accounting systems in its dimensions (system security, integrity of inputs, storage and processing, and system readiness) on the quality of internal auditing work, and found an impact of the moderating role represented by the competence of the internal auditor in the previous relationship. The study recommended the need to provide continuous training and qualification workshops for the internal audit team at the university to develop their capabilities and improve their skills at the individual and collective levels. And work to increase investment in preventive control measures to improve the security system within the university to protect material and moral assets and train employees to activate and adhere to these measures, which in turn reflects on the reliability of accounting systems and the quality of internal audit activity work.

The study aims to explore how cloud artificial intelligence (AI) technologies can impact the quality of audit evidence in Saudi Arabian. A survey was conducted on nine joint stock companies listed in the Saudi Arabian Stock Exchange (Tadawul), focusing on those in the telecommunication services and software services sectors with strong infrastructure in cloud AI. Results revealed a lack of alignment between auditing standards and AI technologies, hindering the improvement of audit evidence quality. However, there was a significant correlation between the proposed use of cloud AI technologies and enhancing audit evidence quality. To address this, the study recommends the adoption of cloud AI techniques such as visual recognition, text analysis, and natural language processing in auditing practices. It also suggests the development of standards compatible with cloud AI and fostering collaboration between professional bodies to ensure better audit evidence quality.

Enhancing the relationship between academia and professional accounting bodies is critical for developing professional accountants and making them ready for real-world challenges. Not only that, it will also reflect positively on the advancement of the accounting profession. This study explores the interrelationship and the extent of collaboration between accounting education and the professional accounting body in the Kingdom of Saudi Arabia, particularly focusing on the Southern region of the kingdom and aiming to provide recommendations that will contribute to the development of the accounting profession. To achieve this objective, a quantitative design was employed, using a questionnaire and covering accounting academics. The data analysis was performed using the Statistical Package for the Social Sciences (SPSS). The findings indicated that of all participants believe in the importance of collaboration between academic institutions and the professional accounting body in Saudi. In addition, the findings reveal that almost of the participants believe there is a significant gap between academic curricula and the needs of professional practice. This gap is attributed to factors such as outdated accounting curricula, limited integration of practical skills, and insufficient collaboration with the Saudi Organization for Chartered and Professional Accountants (SOCPA). The study recommends enhancing academic curricula, increasing practical training opportunities, and fostering collaboration between universities and SOCPA to better align academic programs with professional requirements.

This study examines how corporate governance mechanisms—namely board size and board independence—affect Environmental, Social, and Governance (ESG) performance among non-financial firms in Gulf Cooperation Council (GCC) countries. Using 824 observations from 2010 to 2023, spanning periods pre, during, and post the COVID-19 pandemic, this study utilizes panel data methods to analyze trends in ESG outcomes. The findings suggest that larger companies with greater board independence tend to have stronger ESG performance, whereas board size and return on assets (ROA) generally do not exhibit statistically meaningful effects. These findings emphasize the importance of independent oversight and firm scale in driving sustainability practices, notably in the context of worldwide crises exemplified by the COVID-19 outbreak. This study provides valuable empirical insights into ESG practices for investors, corporate leaders, and policymakers in emerging markets. It emphasizes the role of governance structures in promoting ESG performance, which is important for stakeholder trust and sustainable development. By offering empirical insights during a critical transition period, this research enhances academic understanding and provides actionable recommendations for fostering ESG integration in the GCC region.

This study examines the combined influence of board characteristics and internal auditor dispositional optimism on the quality of internal audit in Saudi joint-stock companies. Grounded in agency theory, behavioral theory, and human capital theory, the research investigates how structural governance elements, such as board independence, size, CEO duality, and risk committee presence among others, interact with psychological traits of internal auditors to affect audit outcomes. Data were collected through interviews with  57 internal auditors from 19 Saudi listed  firms and analyzed using the MICMAC method. The findings identify auditors dispositional optimism as a new determinant of internal audit quality. Other traditional variables such as board independence, auditors professional experience, and risk committee presence as key drivers of audit quality. Notably, the gender of auditor had no potential impact on internal audit quality. The study highlights the importance of integrating behavioral and structural factors in understanding internal audit effectiveness and offers insights relevant to governance reforms in emerging markets.

This study proposes a data envelopment analysis (DEA) model to evaluate the efficiency of small and medium-sized companies (SMEs) in equity crowdfunding platforms. Three input and output variables were used to measure the efficiency of the sample companies. The results of the DEA method highlighted the companies that achieved full efficiency, representing the limits of efficiency in the BCC model with the Variable Returns to Scale (VRS) theory, which demonstrates the companies' ability to utilize resources efficiently. The model also identified companies that did not achieve efficiency and were located outside the efficiency limits, indicating that these companies have issues in utilizing their resources. It is recommended that small and medium-sized enterprises on equity crowdfunding platforms adopt the Data Envelopment Analysis method periodically for efficiency measurement and future resource utilization planning.

The study aimed to identify the impact of the cognitive role of universities on the success of freelancing in private sector companies in the Palestinian southern governorates. The researchers used the descriptive analytical approach to achieve the study objectives. Also, they used the questionnaire as a study tool. The population of the study represented all freelancer workers in the private sector companies in the southern governorates. The total sample was (189) employees, selected by simple random sampling method. The number of returned questionnaires was (162) and (150) questionnaires were valid for statistical analysis. The study reached several results, including: the existence of a medium and statistically significant relationship between the cognitive role of universities in its three dimensions represented in (university professor, student and extracurricular activities, courses) and the success of the freelancer workers in private sector companies in the southern governorates. Also, it showed that the level of the reality of the success of freelancing in private sector companies in the southern governorates has a relative weight of (64.7%). The study recommended the necessity of universities updating their curriculum, addressing the topics of freelancing, the necessity of freelancers to learn English language skills, customer communication skills, and marketing skills for their services. Also, it recommended the necessity of higher education institutions and ministries paying attention to spreading the culture of freelancing among people in the Gaza Strip.

This study examines the effects of sports sponsorship on consumer behavior within Saudi Arabia’s football scene, focusing on Al Hilal FC and Tania sponsorship agreement. Utilizing a cross-sectional design with 190 participants collected via convenience sampling and social media, the data were analyzed using partial least squares structural equation modeling. Findings indicate that team identification and performance significantly enhance sponsorship awareness, which positively influences brand attitudes and purchase intentions. This research provides new insights to sports sponsorship literature by exploring its effectiveness in an unexplored context. The findings offer practical implications for brands, suggesting deeper integration with team narratives and leveraging the collectivist culture of Saudi Arabian fans to build emotional connections. By fostering meaningful engagements and supporting initiatives that resonate with the fan base’s values, brands can maximize the impact of their sponsorships.

While recently, academic and practitioner interest has turned to organizational resilience in SMEs, empirical research examining factors influencing resilience for SMEs remains sparse. This empirical research examines the role of organizational factors, including adaptive organizational culture, strategic HRM practices, and management control systems, as well as the individual factor of employee resilience in enhancing organizational resilience, among Saudi SMEs in a post-coronavirus context.Data was collected through as survey questionnaire from 330 SMEs operating in several industrial and service sectors, and PLS-SME was applied to analyze data. The results reveal the positive influence of adaptive organizational culture and strategic HRM practices on resilience at the employee and organizational level for SMEs in Saudi Arabia. Moreover, employee resilience positively correlates with organizational resilience and is a significant or partial mediator of the association linking organizational factors to organizational resilience. Management control systems also moderate employee / organizational resilience links. The results offer senior and middle management in the Saudi SME an understanding of the importance of strategic HRM and adaptive organizational culture for enhancing resilience for employees and organizations and also point to the significance of management control systems for a strong link between employee-level and organization-level resilience.

This study examines the relationship between organizational silence (OS) and organizational citizenship behavior (OCB) among female administrative employees at King Abdulaziz University, focusing on the impact of OS on five dimensions of OCB: altruism, courtesy, sportsmanship, conscientiousness, and civic virtue. Using a quantitative cross-sectional design with a sample of 176 employees, data were collected via a structured questionnaire adapted from validated scales. Correlation and regression analyses revealed significant negative relationships between OS and each OCB dimension, with OS also showing a strong predictive effect on the total OCB score. These findings highlight the detrimental role of OS in reducing employees’ engagement in discretionary behaviors critical to organizational success. The study underscores the need for policies that promote open communication, trust, and inclusivity to mitigate the effects of OS and foster a collaborative and proactive work environment.

With the growing digitalization of the global economy, the survival of high street businesses (HSBs) largely depends on their ability to creatively and innovatively adopt e-commerce solutions. This study explores the impacts of creativity and innovation on the e-commerce activities of HSBs. Through a systematic literature review and thematic analysis, the study examines potential barriers to e-commerce adoption in these businesses. Conversely, the study focuses on strategies to enhance creativity and the successful adoption of e-commerce in high street businesses. The findings highlight the significance of creativity and innovation in fostering e-commerce acceptance among HSB entrepreneurs, emphasizing the potential for improved business positioning. The study offers practical implications for HSB entrepreneurs, stressing the increasing need to embrace innovative practices for business sustainability. Additionally, it provides insights for policymakers on how to develop supportive frameworks to promote innovation in SMEs. By underscoring the role of innovation and creativity in SME operations, the study offers new directions for future research and policy development in advancing entrepreneurship in the high-street sector.

Purpose: The aim of this study is to explore key causes of marketing strategic drift and empirically testing the effects of these causes on marketing strategic drift. Methodology: A quantitative research design was used to achieve the purpose of this study through collecting data from a sample consisting of marketing managers in service enterprises. The key causes of marketing strategic drift were identified based on a direct review of the literature. Findings: Four key causes of marketing strategic drift were induced from the literature; customer, cognition, innovation, and change orientation. Testing the effects of these four independent variables using structural equation modeling by SmartPLS software pointed out that these variables have significant and negative effects on marketing strategic drift. Value: Service enterprises can avoid marketing strategic drift through finding solutions for customer, cognition, innovation, and change-driven causes of marketing strategic drift, i.e. becoming customer, cognition, innovation, and change-oriented enterprises.

This study explores the relationship between knowledge management practices (KMP) and service innovation within the banking sector of Sudan.  Rooted in the Knowledge-Based View (KBV) framework, this study examines how knowledge acquisition, sharing, application, and storage contribute to both incremental and radical service innovation. KMP are widely acknowledged as key factors influencing organizational performance, productivity, and competitive edge. To assess their influence on service innovation, including both radical and incremental types, a survey was utilized to gather data from the target population. Exploratory factor analysis (EFA) was utilized to examine the underlying structure of the data, followed by multiple regression analysis conducted using the Statistical Package for the Social Sciences (SPSS) to test the proposed hypotheses. The findings revealed a positive yet statistically insignificant relationship between knowledge acquisition and both radical and incremental innovation. Conversely, a significant and positive association was observed between knowledge sharing and both types of service innovation. Likewise, knowledge storage showed a positive association with both radical and incremental innovation. To conclude, the findings demonstrate a partial correlation between KMP and service innovation.

This study explores the effectiveness of participative pricing strategies by examining the interplay between psychological triggers, ethical dilemmas, and tourist engagement in sustainable tourism. Drawing on the Theory of Planned Behaviour and Self-Determination Theory, the research investigates their role in shaping psychological triggers that influence tourist motivation and engagement. Ethical dilemmas are also examined as a moderating factor in the relationship between psychological triggers and motivation. The study employs a quantitative, cross-sectional survey with stratified sampling and SEM analysis to examine psychological triggers, ethical dilemmas, and tourist engagement in participative pricing, advancing insights into sustainable tourism behaviour in India. In a survey of 449 Indian tourists using a structured questionnaire, the findings suggest that psychological ownership fosters psychological triggers, reinforcing tourist motivation towards sustainable engagement. Altruism and novelty-seeking significantly enhance psychological triggers, highlighting their importance in shaping responsible tourism choices. However, emotional gratification does not significantly impact psychological triggers, suggesting that sustainability-driven decisions are more value-oriented than hedonic. Ethical dilemmas play a crucial role in influencing tourist motivation, emphasizing the need for transparency and fairness in participative pricing models. This study enriches theory by linking psychological and ethical factors to participatory pricing in sustainable tourism and guides managers to enhance visitor engagement through ethical pricing, intrinsic motivation, and transparent communication strategies. This study contributes to sustainable tourism literature by examining the psychological and ethical aspects of participative pricing, paving the way for more consumer-centric and ethical tourism models.

Drawing on theoretical frameworks such as entrepreneurial orientation (EO), social learning theory (SLT), role modelling, and family embeddedness.  Based on the developed framework, this research examines the parental role modelling and family embeddedness in shaping their offspring's decision to open a new venture. Logistic regression (Logit) was employed to evaluate the study hypothesis, utilising data collected from a sample of 638 individual adults from in the Kingdom of Saudi Arabia (KSA). The findings, which were obtained by STATA 19 software, provide evidence that having self-employed parents serves as an important role model, confirming the influence of parental role modelling as an important predictor of entrepreneurship.

Big data analytics (BDA) have long been used to harness the benefits of the ever-growing volumes of data generated in today's markets. While BDA is usually utilized to inform business decisions and strategies, efforts to incorporate big data analytics into more innovative business functions are rarely explored. This paper investigates the factors that influence the integration of Big Data Analytics tools into the New product development process by surveying 146 product development specialists working in Saudi-based businesses. Our data were analyzed using a Backward Stepwise logistic regression. Our model explained about 28% of the variance in deploying BDA in new product development projects. The model's positive predictive value was 83.7%, and its negative predictive value was 60%, indicating high accuracy in predicting deployment and non-deployment outcomes. Our findings revealed compatibility and top management support as the most significant factors influencing the integration of BDA into product development in Saudi businesses. This study contributes to the body of literature by using a holistic approach to examine the integration of IT solutions into specific business functions. It also guides managers aiming to incorporate Big Data Analytics into their New Product Development projects.

E-learning programs in all fields have become necessary, especially after the Covid-19 pandemic, so the use of free e-learning systems has spread and been widely used in many governmental and private institutions, and their provision and management has become an urgent contemporary issue. This paper has selected the top 10 free e-learning programs, and the full code for each program was downloaded and then the code was analyzed using Project Code Metrics, a professional software tool for analyzing and measuring the time, cost, complexity and quality of different parts of the selected programs through source code analysis. After downloading and analyzing 10 programs, the results were analyzed and matched with Lehman's eight laws.

Ensuring the security and privacy of e-healthcare systems is now crucial due to the increasing occurrence of various cyberattacks in vulnerable environments, including Distributed Denial of Service (DDoS). Blockchain technology and ensemble models offer one of the most promising solutions to ensure data privacy and integrity within secure e-healthcare system. In this paper, blockchain and ensemble models' capabilities are employed to develop a secure e-healthcare system. The DDoS attack detection mechanism utilizes ensemble model training and smart contracts to significantly enhance attacks detection efficiency and accuracy. We assess the approach's performance by evaluating two ensemble models, Random Forest (RF) and Extreme Gradient Boosting (XGBoost) focusing on DDoS attacks detection using the recent dataset CICIoMT2024. The combination of blockchain and ensemble models result in accurate detection of DDoS attacks exceeding 90%. This improvement signifies an unprecedented innovation in ensemble models in blockchain-enabled e-healthcare systems. Moreover, in terms of prediction time, the DT model excels with the fastest prediction time.

This study introduces a novel two-phase approach to tackle the Dynamic Ambu-lance Routing Problem (DARP), a significant issue in emergency services where numerous injured individuals across various areas require immediate medical care. The challenge is intensified by the limited number of ambulances and the fluctuating nature of demand for services. To address this, we propose a hybrid method that combines K-Means++ clustering with a Time-Variant Multi-Objective SPEA2 algorithm. This model classifies patients into two categories: Hard Emergency Injury (HEI) and Soft Emergency Injury (SEI), taking into account the emergence of new demands during ambulance operations.The pro-posed framework frames DARP as a multi-objective optimization issue, focusing on minimizing overall travel distance and patient ride time. In the initial phase, K-Means++ clustering organizes injury locations into spatially coherent groups, enhancing fleet management efficiency. The second phase applies a Time-Variant Multi-Objective SPEA2 algorithm to optimize ambulance routes within these clusters. We evaluate the performance of our approach against leading methods such as NSGA-II, NSGA-III, and traditional SPEA2, using key metrics for Pareto front assessment, including Hypervolume, Spacing, and the R2 Indicator. The findings indicate that our approach effectively balances multiple objectives and significantly enhances ambulance response efficiency.Our proposed K-Means++-TVSPEA2 algorithm demonstrates superior performance in ambulance routing optimization, achieving an average traveled distance reduction of 49.3% compared to K-Means-SA-TS, 8.6% compared to PA-PSO, and 12.2% compared to GA. Additionally, it improves ride time by 9.1% over K-Means-SA-TS and 12.7% over PA-PSO. These results highlight the efficiency of our approach in optimizing emergency response routing.

This study aims to measure the main macroeconomic variables that affect the Gross Domestic Product (GDP) in the Kingdom of Saudi Arabia, as well as the relationship between them in the long term. The descriptive analytical approach was used to analyze the data through the Autoregressive Distributed Lag (ARDL) approach for the period (1980-2021). The results of this study showed that all the variables in the GDP are significant, meaning that they have an impact on the dependent variable in the long run, except for the inflation, which showed that it had no significant effect on the Saudi GDP. The study also found that there is a positive relationship between the GDP and government spending, gross capital formation, labor force and exports, so increasing these variables by one-unit lead to an increase in the long-run GDP by 1.538, 3.389, 0.041, 0.855 unit, respectively. On the other hand, this study showed that the relationship between the GDP and imports is negative, meaning that an increase in the imports by one-unit leads to a decrease in long-run GDP by 3.063 units. As a result, the study recommended reducing dependence on oil, as it is the main supporter of many macroeconomic variables, through diversifying sources of economic income.

This study aimed to examine the impact of investment environment factors on foreign direct investment (FDI) in Jordan during the period 2000-2023. Specifically, it investigated the effects of economic growth, inflation rate, political stability, and workers' remittances on FDI using the descriptive and analytical approach based on the Autoregressive Distributed Lag (ARDL) model. The study found a statistically significant positive impact of both economic growth and workers' remittances on FDI in Jordan. Conversely, it identified a statistically significant negative impact of inflation and political stability on FDI. Based on these findings, the study recommends the formulation of strategies to attract more foreign investments, which, in turn, contribute to increasing GDP by expanding development and capital projects that create job opportunities for Jordanians. Additionally, the study emphasizes the importance of improving Jordan’s infrastructure, as it serves as a fundamental pillar for attracting both foreign and domestic investments.

This study aimed to analyze and estimate the impact of trade openness on economic growth in the light of Saudi Arabia's Vision 2030 during the period (1988-2022), as trade openness is one of the means that contribute to driving and strengthening the activity and economic growth through the ability to compete and diversify in the trade of goods and services. This study focused on Saudi Arabia, considered an essential country in the region due to its expansion into different economic sectors and its substantial oil reserves, which help attract capital in all its forms. The study also highlights the Kingdom of Saudi Arabia's Vision 2030's influential role in activating trade openness policies on economic growth. It applied the autoregressive distributed lag period (ARDL) method and concluded that there is a long-term cointegration relationship between the study's variables. The results show a positive impact of Vision 2030 on Saudi economic growth; in addition to that, improving governance indicators play an essential role in Saudi economic growth.

This study reinvestigates the relationship between government expenditure and economic growth using several types of Wagner’s Law. Using Saudi Arabian data covering the period between 1971 and 2019, the authors estimate the study models using the new augmented NARDL method, which, in turn, is based on Sam, McNown, and Goh’s (2019) augmented ARDL. The estimation shows that Goffman’s (1968), Peacock-Wiseman’s (1961), Gupta’s (1967), and Murthy’s (1993) models succeed in proving the relationship between economic growth and government expenditures in Saudi Arabia. The Peacock-Wiseman (1961), Murthy (1993), and Gupta (1967) models reflect symmetric relationships in the long term, whereas the Goffman model indicates an asymmetric relationship. Based on these findings, the authors recommend that Saudi Arabia rationalize its current government expenditure and focus on developmental expenditure to optimize economic growth and personal income. Funding Statement: This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sector. Ethical Compliance: This article does not contain any studies with human participants or animals performed by any of the authors.

This study offers a comprehensive analysis of Saudi Arabia's globalization experience using the KOF Globalization Index and its dimensions. The KOF Globalization Index is an index developed by the KOF Swiss Economic Institute at the University of Zurich. The acronym "KOF" stands for "Konjunkturforschungsstelle Swiss Economic Institute" in German, which translates to the "Swiss Economic Institute for Business Cycle Research" in English. This study examines economic, political, social, and cultural aspects, analyzing the country's rankings, shifts in global positioning, and intricate correlations and causal relationships. Correlation analysis reveals strong interconnections among these dimensions, with some exceeding 90%. Granger causality tests unveil temporal relationships among the various parameters of globalization. The findings highlight Saudi Arabia's evolving engagement with the globalized world and provide valuable insights into its dynamics. Based on these results, recommendations are made to inform policy decisions and strategic planning for Saudi Arabia's continued integration into the global economy and society.

While extensive research has explored green practices and firm performance across various disciplines, the causal relationship within this linkage remains insufficiently explored, particularly when moderating roles of governance and culture are considered. This study addresses this essential gap by examining the causal impacts of carbon emissions (CE) on financial performance (FP) using global tourism data from 2004 to 2022. Employing an original empirical approach using OLS and GLM regressions, the findings reveal that an increase in CE leads to a decrease in FP. This is across developing and developed nations, with this effect being more pronounced in the latter. Moreover, the relationship is found to be moderated by governance and cultural factors. The robustness of the results is confirmed through alternative regression models and the control of firm and country-level characteristics. Ultimately, the study suggests that reducing CE with an eye toward FP enhancement should inform the tourism firms’ managerial, directorial, and regulatory bodies, advocating for implementing governance codes and guidelines to improve green practices.

This study aims to investigate the impact of electric power consumption, trade openness, urbanization, and income per capita on environmental degradation. The paper focuses on the Indian economy and employs “Autoregressive Distributed Lagged Modeling Approach (ARDL)” and utilizes data from 1991 to 2023. Findings confirm the EKC hypothesis between income and CO2 for the Indian economy where CO2 initially rise with the increase income level, but eventually higher economic growth enhanced environmental outcomes. Similarly, our results show that urbanization has improved the environment while higher electric power consumption has degraded the environment. However, evaluations on the impact of trade openness show that it has an insignificant impact on the environment. The results have implications India that could be utilized for effective policy making by the government authorities of India to address environmental challenges.