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Purpose: The purpose of this research is to investigate the impact of fair value accounting on audit quality practices. Design/Methodology/Approach: The paper's finding is based on an empirical study through a questionnaire created from the literature and distributed among 209 external auditors and 76 financial statements preparers of the publicly traded companies listed in the Egyptian Stock Exchanges. The questionnaire's reliability was tested using Cronbach's alpha coefficients. Findings: The results show that there is a significant positive impact of fair value measurements complexity on audit quality practices.

This research aims to investigate the relationship between the internal corporate governance mechanisms (proxied by; audit committees and the board of directors) and key audit matters (KAMs). The research design is a quantitative approach. The analysis relies on secondary data through a sample of 79 non-financial Egyptian-listed firms from 2018 to 2023. The researcher employs logistics analysis. The results show that there is a positive and significant impact of both audit committees and the board of directors on KAMs.

This research aims to investigate the relationship between key audit matters (KAMs) and audit cost (proxied by; audit report lag (ARL)). The research design is a quantitative approach. The analysis relies on secondary data through a sample of 79 non-financial Egyptian-listed firms from 2018 to 2023. The researcher employs logistics regression analyses. The results show that there is a positive and significant relationship between KAMs and ARL.

Gouty arthritis is a prevalent inflammatory illness. Gout attacks begin when there is an imbalance in the body’s uric acid metabolism, which leads to urate buildup and the development of the ailment. A family of conserved, short non-coding RNAs known as microRNAs (miRNAs) can regulate post-transcriptional protein synthesis by attaching to the 3′ untranslated region (UTR) of messenger RNA (mRNA). An increasing amount of research is pointing to miRNAs as potential players in several inflammatory diseases, including gouty arthritis. miRNAs may influence the progression of the disease by regulating immune function and inflammatory responses. This review mainly focused on miRNAs and how they contribute to gouty arthritis. It also looked at how miRNAs could be used as diagnostic, prognostic, and potential therapeutic targets.

BackgroundWe recently adapted a guideline for Community-Acquired Pneumonia (CAP) in children to the Egyptian health system. Adaptation of evidence-based clinical practice guidelines to the local healthcare context is a valid alternative to de novo development that can upgrade their application without enforcing a major burden on resources. The objective of this manuscript is to elucidate diagnosis, treatment, and prevention of CAP as well as methods used for the adaptation process to produce the 1st National Guideline for Community-Acquired Pneumonia in children in Egypt using Adapted ADAPTE method. The full process was described extensively with all three phases of set up, adaptation, and finalization. An adaptation group and an external review including clinical content experts and methodologists conducted the process.ResultsThe authors adapted 10 principal categories of recommendations from three source Clinical Practice Guidelines. Recommendations incorporate; common clinical manifestations, indications for hospitalization and intensive care unit admission, indications for laboratory investigations and radiology in diagnosis, choice of empiric antibiotic therapy in the outpatient and hospitalized children with non-complicated CAP and the duration of therapy, the role of influenza antiviral therapy, follow-up anticipated response to therapy, management of non-responding pneumonia, criteria of safe discharge, and prevention of CAP. Many tools were gathered and established to improve implement ability containing two clinical algorithms for management of non-complicated CAP and for non-responding pneumonia in children, pathway for assessment of severity of CAP in primary care facilities, medication tables, simplified Arabic patient information, PowerPoint slide presentation lecture for management of CAP, and online resources.ConclusionThe final clinical guideline supports pediatricians and related healthcare workers with evidence-based applicable guidance for managing community-acquired pneumonia in Egypt. This work demonstrated the efficiency of Adapted ADAPTE and highlighted the importance of a cooperative clinical and methodological professional group for adaptation of national guidelines.