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This study aims to examine the link between voluntary disclosure and audit quality in public shareholding companies (PSCs) on the Amman Stock Exchange (ASE). It also examines the effects of voluntary disclosure of financial analysis results and ratios, future information, and social responsibility on auditing quality through three sub-questions. The results indicate that there is a statistically significant effect of voluntary disclosure on audit quality in PSC in ASE. On the other hand, there is no statistically significant effect of voluntary disclosure of financial analysis results and ratios on audit quality. Conversely, the study reveals a statistically significant effect of voluntary disclosure of future information and social responsibility on audit quality. These results have important implications for enhancing transparency and accountability in PSC in the ASE. This study also contributes to clarifying the relationship between voluntary disclosure and audit quality, providing valuable insights for both companies and regulatory bodies.

This research takes an analytical look at the functioning of media regulatory (HAAC) and self-regulatory (OTM) bodies in Togo. It also aims to identify the challenges to be taken up by these bodies to ensure a media landscape that functions according to the principles of democracy and respect for individual and collective rights. Based on a documentary approach and individual semi-directive interviews with media stakeholders, it emerges that Togo's regulatory and self-regulatory bodies have a legal and legislative framework sufficiently adapted to their mission and are equipped with bodies that are supposed to ensure their optimal functioning in their missions. However, sometimes they maintain conflictual relationships marked by distrust with the regulated entities. Moreover, they have within the media a mixed image, which they have to improve, and financial, technical, human and material challenges to meet in order to play their role fully and effectively.

This study evaluated and compared the physical and chemical properties of three commercially available green tea brands in Libya: Ahmad Tea, Al-Jawhara Tea, and Al-Sahm Tea. Samples were randomly collected from retail stores in Wanazrik Al-Shati, Libya. Analytical methods included determination of moisture content, total solids percentage, tea leaf weight, foreign matter proportion, and potassium concentration (measured via wet digestion and flame photometry using a Corning 400 instrument). Significant variations were observed. Al-Sahm Tea exhibited the lowest moisture content (2.415%) and highest total solids (97.585%). Al-Jawhara Tea showed the lowest foreign matter (15.938%) and lowest potassium (12,180.00 mg/L). Ahmad Tea contained the highest foreign matter (21.728%) and highest potassium (23,008.46 mg/L), potentially due to jasmine leaf additives. These findings highlight quality disparities in locally available green teas, suggesting Al-Sahm Tea excels in moisture control, while Al-Jawhara offers superior purity. Results provide critical data for consumers and food quality regulatory bodies.

La ruée vers les alternatives à la sanction pénale, telles sont les sanctions administratives, a élucidé l'importance des instances de régulation dans la concrétisation de la politique de dépénalisation de la vie des affaires. Certes, l'esprit de régulation paraît d'origine spécifique au domaine de compétence de l'acteur de régulation, mais dans une approche générale, on se trouve dans un processus identique tel déployé à l'occasion de l'intervention répressive. La politique de prévention ou la politique de sanction trouvent leurs origines en droit pénal, bien que la dépénalisation ait relayé les mêmes principes, mais avec des aménagements dans un souci d'adaptation avec les enjeux du secteur des affaires.

The UK regulatory bodies mandated two years cooling off period before the former audit team members can hold a managerial position within the client firm. The pertinent literature indicates mixed results around the implications of the companies' employment of their ex- auditors or what is called Auditor to Client Revolving Door practise (ACRD) on the audit quality. The aim of this paper is to examine the effect of ACRD hires on the audit quality for UK FTSE100 companies for the period from 2008 to 2018. Using the Kothari et al. (2005) model to calculate the absolute value of abnormal accruals, the paper finds that companies with ACRD hires demonstrates lower levels of the absolute accruals compared to other companies with no ACRD hires. This indicates the positive, rather than negative, effect of ACRD employment on the audit quality. Further insights on the corporate hierarchal positions of the ACRD hires reveals that the affiliated non-executive directors that are members in the audit committees significantly reduce the levels of the absolute accruals, highlighting their oversight and governance role. The paper also finds the inescapable of the cooling-off period in enhancing the audit quality for the companies with affiliated compared to those with non-affiliated hires.

Like other democratic countries, Nigeria has adopted deregulation and regulation of media broadcast among other paradigms to enable freedom of expression and a conducive media environment in its territory. Its efforts towards deregulation and regulation have been seen in its adoption of Decree No. 38 of 1992 (which led to the liberalization of the Nigerian audio-visual sector) and the creation of the Nigerian Broadcasting Commission which today is charged with the responsibility of licensing radio and TV stations, regulating contents and generally setting standards for best media practices in the Nigerian audio-visual industry. The efforts mentioned above have led to the emergence of a plurality of audio-visual players in the country as well as a degree of freedom of expression and vibrancy among private media houses. All these developments have immensely contributed to democratization in the country. In spite of these positive developments, Nigeria's broadcast media regulatory machinery has not always functioned in a credible and vibrant way. Freedom of broadcast and private entrepreneurship in audio visual are enabled only to an extent. Also, content regulation is strongly determined by the political affiliation of media houses while media regulatory bodies (the same as government owned broadcast stations) are not really independent - they are strongly controlled by government. As such, they tend to favor government in the approaches to regulating broadcast in the country.