The Impact of Audit Firm's Size and Rotation on Accounting and Real Earning Management Practices
An Empirical Study on Egyptian Listed Companies
Mohamed Ibrahim MOhamed
Rashed
Accounting Department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2020
ara
The research aimed to study and test whether there was a Significant Variances between the companies in the level of earrings management (EM) practice, whether accounting (Em) or real (Em), depending variances of the level of External auditing quality Measures, where the researcher focused on both the audit firm's size, and the turnover of the auditor. Based on a sample of companies listed on the Egyptian Stock Exchange over the period from 2013 in 2018, there is an empirical evidence about significant variances between the companies in level of accounting (Em) through accruals according to Auditor's size. The Miller ratio was used as an indicator of accounting (Em) for each individual company, while the total number of clients of each auditor was relied upon as a proxy of auditor's size. However, the researcher did not find any significant variances between the companies in the level of real (Em) due to the auditor's size. On the other hand, there was no significant difference in the level of both accounting (Em) and real (Em), for companies that changed the external auditor between the previous period and subsequent period of the hiring a new auditor.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
1
66
https://aljalexu.journals.ekb.eg/article_78610_eb699625ad8859d4d5f0bd239f61f16d.pdf
dx.doi.org/10.21608/aljalexu.2020.78610
Measuring the level of companies commitment to the mandatory rotation of the auditor - an applied study on the companies listed on the Egyptian Stock Exchange
yaser zakrya
El shafeey
Accounting Department
Faculty of Commerce
Kafr el Shekh University
Kafr el shekh
Egypt
author
text
article
2020
ara
The research aimed to measure the level of compliance of Egyptian listed companies in the Stock Exchange to apply the Mandatory Audit Firm (Auditor) Rotation rule, and identifying the factors affecting it. An applied study was conducted on a sample of (88) listed companies in the Stock Exchange during the period from 2007 to 2019.
The research found several results, the most important of which is that most of the Egyptian listed companies in the stock exchange (75%) do not abide the applicationof the Mandatory Audit Firm (Auditor) Rotation Rule, and that the characteristics of the audit firm (including the required mandatory rotation level and the size of the audit firm) are the ones affecting the companies' compliance to apply the mandatory rotation rule, and that the company's characteristics (Thetype of ownership, the industrial sector to which the company belongs) and the type of audit (individual and joint) have no impact on the level of corporate compliance to the mandatory rotation rule. The research also found that there were deficiencies in the decisions of the Egyptian Fi-nancial Regulatory Authority (FRA), in addition to the weak regu-latory role of the FRA over the listed companies.
The research recommended that companies should be required to apply the mandatory rotation rule, and that the regulatory role of the board (Stock Exchange Disclosure Management) be activated on listed companies to ensure that they comply with their decisions and the governance rules of the mandatory audit firm rotation.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
67
162
https://aljalexu.journals.ekb.eg/article_78611_0d2a3ee7d57d4ff15167914f8e3057f9.pdf
dx.doi.org/10.21608/aljalexu.2020.78611
The impact of management's disclosure of the internal control structure and the auditor's assertion on it on the investment decision of the shares of companies listed on the Egyptian Stock Exchange- Experimental study
Sanaa Mohamed Rezk
Ramely
Accounting Department
Faculty of Commerce
Damnhour University
Damnhour
Egypt
author
text
article
2020
ara
The research aimed to study and test the impact of internal control disclosure and professional assurance on that disclosure on the investment decision in shares listed on the Egyptian Stock Exchange. The research also examined the impact of some demographic characteristics (investor qualification and experience level) and the type of auditor's conclusion on the previous two relationships. To achieve the research objective, an experimental study was conducted on a sample of stock investors and financial analysts in brokerage firms.
The study concluded that there is a significant effect of the disclosure of the management assessment of the internal control structure on the stock investment decision. Moreover, findings reveal that there is a significant impact of the professional assurance report on the management assessment of the internal control structure on the stock investment decision. The type of auditor's conclusion influences the relationship between professional assurance on the internal control report and investment decision.
Furthermore, the results of the additional analysis confirmed the importance of auditor qualification and experience. Specifically, they showed a significant impact of auditor qualification and experience on the relationship between professional assurance on internal control disclosure and stock investment decision. Finally, the results of the sensitivity analysis were consistent with the results of the basic analysis when changing the sample type, while the results were not consistent when changing the dependent variable measurement method.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
163
246
https://aljalexu.journals.ekb.eg/article_78613_b91ffe8e8a63788a5cc522b19efd63a0.pdf
dx.doi.org/10.21608/aljalexu.2020.78613
The Impact of Administrative Ownership and Excessive Administrative Confidence of the Executive Director on the Level of Cash Retention in Egyptian Joint Stock Companies - A Test Study on Companies Listed on the Egyptian Stock Exchange
Asmaa Ibrahim
Abd El Raheem
Accounting Department
Higher Technological Institute
El Asher Mn Ramdan
Cairo
Egypt
author
text
article
2020
ara
This study aimed to test the impact of managerial ownership and CEO over confidence on the level of cash holding. The study investigates hypothesis on a sample of 80 Egyptian companies listed on Stock Exchange in the period (2013-2018). Using regression analysis, the paper offers empirical evidence that CEO over confidence has negative relation with the level of cash holding in Egyptian companies. This result means that increase (decrease) overconfidence, companies retain less (larger (cash. The results also indicate that there is positive relationship with the level of cash holding
This result means that increase (decrease) managerial ownership, companies retain more(less) cash.This result consistent with the hypotheses of no conflict of interest between management and shareholders through the retention of cash or investment in projects with positive net present value, leading to a high level of cash holding. The results also showed a negative relationship between the CEO overconfidence of the Executive Director and a positive relationship between the managerial ownership if they were tested together on the level of cash holding.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
247
290
https://aljalexu.journals.ekb.eg/article_78625_505db1f5abf779212abb77a1d3616885.pdf
dx.doi.org/10.21608/aljalexu.2020.78625
Proposed Model to Measure Satisfaction User of Financial Statements for SMEs (A Testy Study)
mohi sami Mohamed Mohamed
El Shabasy
Accounting Department
Faculty of Commerce and Business Administration
Helwan University
Cairo
Egypt
author
text
article
2020
ara
The purpose of The Research: Is to setting a proposed model to measure the satisfaction of users of financial statements of SMEs Based on the Kano model that is used in the field of improvement of customer satisfaction, but the researcher applied this idea to the financial statements from the perspective that they are the outputs of the accounting system or product provided by the accounting cycle, and that users of financial statements are customers to whom these products are provided "financial statements".
Design/methodology/approach & Findings: The research is based on the deductive and inductive method, and conducting a testy study on a sample of 130 items. According to the Kano model by providing a set of requirements and needs of users in the financial statements and determine the degree of satisfaction with these requirements if they are available and the degree of dissatisfaction in the absence of them. SEMs for the sample under study amounted to 64%, while the average ratio of the degree of satisfaction of financial statements for small and medium enterprises users of the sample under study amounted to 57%, the researcher presented a model for predicting the degree of satisfaction that can be used to predict the degree of satisfaction of users of financial statements.
Originality/Value: to providing a new scientific addition in the field of accounting to link a quality model that was prepared specifically to measure customer satisfaction of accounting customers (users of financial statements) about the accounting product (financial statements).
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
291
344
https://aljalexu.journals.ekb.eg/article_78632_a4e8f4e711e86aba924d133cd226e979.pdf
dx.doi.org/10.21608/aljalexu.2020.78632
Classification Shifting of Income Statement Items on the accounting profits Quality with An Empirical Study on Egyptian Corporation
Abd El Hamid El Esawy
Mahmoud
Accounting and Auditing Department
Higher Institute of Management and Information Technology
Kafr El-Sheikh
Egypt
author
text
article
2020
ara
This research aims to examine the effect of the company's management practicing earning management methods through intentional misclassify of revenue and expense items in the income statement(classification shifting) on the operating income Quality by applying to a sample of corporation companies registered on the Egyptian Stock Exchange during the period from 2012 to 2018, and to achieve study goal, The researcher depend on two models, one of which links the intentional misclassifying of expenses items in the income statement and its implication on the operating income quality. The researcher adopted the proposed model in a study (McVay, 2006), which is one of the most common models in accounting literature in the field of intentional misclassifying of expenses items in the income statement, and it is considered the first study that presented an applied evidence to reclassifying the of expenses items in the income statement in the context of American companies, and the second model link between the intentional misclassifying of revenue items in the income statement and its implications on the operational income quality, and the researcher adopted the proposed model in a study (Malikov, et al., 2018).
The importance of the study is that it provides an imperial evidence from the Egyptian business environment, as the researcher relied on companies operating in the real estate sector, for sample of (19) companies, for the period from 2012 to 2018 (133 observations), and the researcher concluded that there is evidence from the field of the environment Egyptian business on these companies' practices of earning management by managing the items of operating expenses and including them in non-operating expenses as well as managing the presentation of non-operating revenue items and their inclusion in operating revenues with the aim of inflating operating income, which adversely affected
the quality of operating income. The researcher believes that this study is one of the first studies at the level of the Arab world - within the limits of the researcher's knowledge - that dealt with the relationship between intentional misclassifying of income statement items and operating income quality.
The results of this study have implications for the professional bodies responsible for setting accounting standards as well as supervisory and oversight bodies for Egyptian companies, whereby artificially inflating operational income affects investment decisions and thus resource allocation decisions.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
345
417
https://aljalexu.journals.ekb.eg/article_78639_6a28df55034b6260feaea878249fd609.pdf
dx.doi.org/10.21608/aljalexu.2020.78639
The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study
Mohamed Salah
Mobarak
Accounting Department
Egypt
author
text
article
2020
ara
The main objective of this interdisciplinary research is to examine the effect of Management Information Systems (MIS) on financial corporate corruption by providing theoretical evidence on how these systems improve corporate governance and internal audit quality and thus reducing financial corporate corruption. the researcher concludes that financial information generated by management information systems and presented to business management satisfies the necessity for reliable, unbiased, clear, and easily understandable information, thereby enabling business management to formulate its decisions in a timely and efficient manner.
Thus, an accounting information system as a subsystem of MIS can contribute to timely decision-making, corporate management, strategies for constant cost reduction and savings, effective communication, and cash and working capital management. Therefore, companies that have established good corporate governance practices can enhance their corporate value on a long term basis and thus be more competitive in helping to raise social wealth and reduce financial corporate corruption.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
1
21
https://aljalexu.journals.ekb.eg/article_78640_353e999c32749c2c3cc2284df1b68566.pdf
dx.doi.org/10.21608/aljalexu.2020.78640
The effect of the pattern of ownership structure and the characteristics of the Board of Directors on the quality of the external audit - an applied study on companies listed on the Saudi Stock Exchange
Mwtwally El Sayed Metwally
Aita
Accounting Department
Al-Jazeera Higher Institute for Computer
And management information systems
College of Business Administration - Shaqra University, Saudi Arabia
author
text
article
2020
ara
Purpose: The aim of this study is to analyze the effect of the relationship between the ownership structure pattern and the characteristics of the board of directors on the audit quality, by applying it to non-financial joint stock companies in Saudi Stock Exchange. Design &Methodology: The study uses the content analysis to examine the annual reports of a sample of (106) registered companies in Saudi Stock Exchange between the year (2014 - 2018), with a total of (530 (observations, to make a model for measuring the impact of the ownership structure pattern and the characteristics of the board of directors on the audit quality. Findings: With respect to the ownership structure pattern, the results of thestudy indicate that there is a significant correlation between the institutional ownership and audit quality and there is a negative relationship between family ownership and audit quality. Whereas there is no relationship between each of themajor shareholder’s ownership,administrative ownership,dispersion ownership and the audit quality. With regard to the characteristics of the board of directors, the study has shown that there is no effect for both the size of the board of directors, and the independence of the Board of directors on audit quality. Moreover, the duality of the executive officer duties and the audit quality have positive effect. According to these findings, it is necessary to take into consideration the activating of the supervisory role of Saudi capital market authority to verify that the companies are committed to disclosing ownership structure information, which leads to the improvement of disclosure quality and the reduction of information asymmetry. It is also necessary to verify the commitmentofcompaniestothe governance mechanisms and the characteristics ofthe board of directors, as this has a positive impact on the audit quality. Originality/Value: This study contributes to accounting literature by analyzing the expected effect of ownership structure and the characteristics of the Board of directors on audit quality in an integrated way. As well as measuring the effect of this relation to the level of business in Saudi business environment.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
1
54
https://aljalexu.journals.ekb.eg/article_78641_988b9372ddba68ecee532fcb2847ab38.pdf
dx.doi.org/10.21608/aljalexu.2020.78641
The effect of transactions with related parties on the relationship between accounting information and stock prices - an applied study on companies listed on the Egyptian Stock Exchange
Ibrahim Ahmed Ibrahim
Sharf
Accounting Department
Faculty of Commerce
Damnhour University
Damnhour
Egypt
author
text
article
2020
ara
The primary objective of this research is to investigate The Impact of Related party transactions (RPT) on the relation between Accounting information and stock prices. to achieve the aim of the research an empirical study was conducted on a sample of firms listed in the Egyptian stock exchange between 2013 and 2016. the empirical study shows that an insignificant effect of the Related party transactions on the relation between Accounting information and stock prices.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
55
102
https://aljalexu.journals.ekb.eg/article_78680_b378388448f76ce9449748e8b59822b6.pdf
dx.doi.org/10.21608/aljalexu.2020.78680
Quality of information systems and optional disclosure of financial and non-financial information -An applied study on the industrial companies active in the Egyptian Stock Exchange during the period 2008-2018
Aser Hassan Yousef
Ez El Deen
Information Systems Department
College of Management and Technology
Arab Academy for Science, Technology and Maritime Transport
Alexandria
Egypt
author
text
article
2020
ara
The objective of this research is to examine the impact of the quality of information systems in improving the level of voluntary disclosure in the financial reports of the active industrial firms listed on the Egyptian Stock Exchange; through answering the main question of the research, "What is the effect of the quality of information systems in improving the level of voluntary disclosure in the financial reports of industrial firms active and listed on the Egyptian Stock Exchange during 2008 to 2018?"
The importance of the research is dealing with the issue of the quality of information systems as an important tool of producing either compulsory or voluntarily information in the industry sector as one of the most important sector in the Egyptian economy. The research has followed the descriptive analytical approach and the inductive approach to analyze the relationship between the quality of information systems as an independent variable (accuracy, speed, relevance and integrity) and the level of voluntary disclosure as a dependent variable, In addition, using the firm assets size measured by the natural logarithms as a control variable. The study sample consists of 22 active industrial companies registered in the Egyptian Stock Exchange. The primary data had been collected by two questionnaires; first, to measure the quality factors and the second to measure the level of voluntarily disclosure including the 69 voluntarily disclosure items, 440 questionnaires had been distributed with a response rate of 82%.
The study used statistical methods to verify the validity and reliability of the questionnaires by using Alfa Cronbach, and Pearson correlation coefficient. The research hypotheses were tested using a simple and multiple logistic regression models.
The study found that, there is a variation in the level of voluntary disclosure in the sample of the study, where the results showed that 9.1% of the voluntarily disclosure items are disclosed by all the selected firms. While 40.9% of the items were disclosed by only three firms, meanwhile 51% of the items are disclosed with different proportions. The statistical analysis showed a highly agreement between the firms on the necessity of the existence of the four quality characteristics. Also there is a significant impact of the quality of information systems on the voluntarily disclosure, also, there was no significant effect for small-sized firms at the level of voluntary disclosure of financial and non-financial information, and large firms had more impact at the level of voluntarily disclosure.
The study recommended using the logistic regression model in explaining the relationship between information systems quality and disclosure, the importance of issuing a standard guide for industrial companies to develop information systems, procedures, new technology taking into consideration the information revolution era and the new trends in this scope.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
103
156
https://aljalexu.journals.ekb.eg/article_78932_7c34a5ed79758ec0df01566c792957b6.pdf
dx.doi.org/10.21608/aljalexu.2020.78932
The relationship between the characteristics of the board of directors and the level of operating segments disclosure: The moderating effect of sector concentration- An empirical study on listed corporations in the Egyptian stock exchange
Mohamed Mahmoud
El Hoshy
Accounting and Auditing Department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2020
ara
The research aims to test the relationship between the characteristics of the board of directors and the level of operating segments disclosure. It also aims to test the effect of the degree of concentration of the sector to which the company belongs on the previous relationship, using a sample of non-financial companies listed on the Egyptian stock exchange for a period of three years, 2016-2018.
The results of the study showed a decrease the level of segment disclosure in Egyptian companies in general. The results of the study also showed a significant positive relationship between the level of operating segments disclosure and each of the independence of the board of directors, and the presence of foreign members in the board of directors. While the results showed an insignificant effect for the degree of sector concentration to which the company belongs on the relationship between any of the characteristics of the board of directors and the level of operating segments disclosure.
The results of the additional analysis showed a significant positive relationship between the effectiveness of the board of directors as measured by the aggregated measure of the board's characteristics and the level of operating segments disclosure. The results showed that there was an insignificant impact for the degree of sector concentration to which the company belongs on the relationship between the aggregated measure of the characteristics of the board of directors and the level of operating segments disclosure. On the other hand, the results of the additional analysis indicated that there was an insignificant relationship between the independence of the board of directors and the level of operating segments disclosure. The results showed that the negative impact of the independence of the board of directors on the level of operating segments disclosure is greater in the case of high degree of sector concentration to which the company belongs.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
157
226
https://aljalexu.journals.ekb.eg/article_78948_8e140f43f6cfbfe1ba0d58ac3248bb4b.pdf
dx.doi.org/10.21608/aljalexu.2020.78948
The relationship between disclosure of corporate social responsibility and firm performance under the moderating effect of the company life cycle: An empirical study on listed companies in the Egyptian stock exchange
El sayed Mahmoud
El Henawy
Accounting and Auditing Department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2020
ara
This research aims at examining the relationship between the level of disclosure of social responsibility and financial performance of the company. The study also aimed at testing the impact of the company life cycle stages on the previous relationship, using a sample of non-financial companies listed on the Egyptian stock exchange for the period of four years, 2015-2018. Using multiple regression analysis, the results showed a positive and significant impact of the level of disclosure of social responsibility on both the rate of return on assets and the rate of return on equity as measures of financial performance of the company.
With respect to the moderating impact of the company's life cycle on the relationship between the level of disclosure of social responsibility and the rate of return on assets as a measure of financial performance of the company, the results indicated a significant positive relationship between maturity stage and the level of disclosure of social responsibility.
With respect to the growth and deterioration stages, the results indicate that there is insignificant impact on the relationship between the level of disclosure of social responsibility and the rate of return on assets. Finally, With respect to the moderating impact of the company's life cycle on the relationship between the level of disclosure of social responsibility and the rate of return on equity as a measure of financial performance of the company, the results showed that there is insignificant relationship between the three stages of the company's life cycle and the level of disclosure of social responsibility.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
227
290
https://aljalexu.journals.ekb.eg/article_78949_a953fa6a35f66aaf89cdff19eaff3154.pdf
dx.doi.org/10.21608/aljalexu.2020.78949
Effect of Audit Quality on Earnings Quality Given Firm`s Operational Characteristics: An Empirical Study on Companies Listed on the Egyptian Stock Exchange
Mawaheb Abdel-Aziz
Ismail
Accounting Department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2020
ara
This study examined the interrelation between audit quality and earnings quality given different operational characteristics. I investigate the impact of certain audit quality proxies on earnings quality indicators for a sample of 74 listed Egyptian firms during the period from 2011-2016. Research hypotheses are premised on the widely held belief that auditing quality is a value driver for financial reporting quality, and thus, predict a positive significant association between audit quality proxies and earnings quality indicators.
Two measures were selected to assess audit quality; audit firm size and market-to-book ratio MTB. For earnings quality, three accounting-based measures were selected; persistence, predictability, and smoothness. The research predicts a positive significant association between audit quality indicators and earnings quality proxies.
The results reveal that audit firm size is positively and significantly associated with earnings persistence. This is not true for predictability and smoothness. Moreover, evidence does not lend credence to the hypothesis predicting a positive association between MTB and earnings quality proxies. Sensitivity and additional analyses, further, support results of fundamental analysis.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
1
44
https://aljalexu.journals.ekb.eg/article_79027_6b1f7718596eb93efbfab3e11d899f26.pdf
dx.doi.org/10.21608/aljalexu.2020.79027
The Impact of Applying the Standards of Financial Reports on the Predictive Ability of Loans Losses Provisions For the Purpose of Improving Quality of Financial Reports and Financial Performance
Hanan
Moniem
مدرس المحاسبة
المعهد العالى للدراسات النوعیة- الجیزة
author
text
article
2020
ara
In fact, the delayed recognition of debts losses has come up with a series of financial crises that have occurred to several companies, being accompanied with financial collapses in multiple states. In 2008, the world has witnessed a global financial crisis that has affected economics of most of the world states. This has occurred because of delay in recognition of the debt losses, and which has necessitated and enforced the authorities in charge of setting standards to issue several accounting standardizations. The Basel Committee on Banking Supervision has also issued Basel 3 to reduce the negative effects of any financial crisis, which focuses mainly on increasing the reserve ratio to meet loan losses. The International Accounting Standards Board (IASB) has issued a financial instruments standard, namely, the International Financial Reporting Standard 9 (IFRS9), according to which, a model for recognizing debt losses has been presented to measure the expected loss, and obligates banks to recognize loan loss provisions, which has an impact on the quality of accounting information. As before the issuance of the standard, the provisions' account has been based on historical data in a way that helps corporates and bank officials to manage profits by increasing the percentage of the provisions, and thus reducing or increasing profits. By the application of the standard, it has been found that it affects the predictive ability of loan loss provisions (LLP), which leads to an accounting shift in the recognition and measurement of credit losses, and thus influence the predictive power of loan loss provisions. The financial statements are considered as a main tool to meet the needs of stakeholders of accounting information and those who rely on this information in making decisions that achieve their interests. For information to be useful, it should satisfy the qualitative characteristics, which are applied to the loan loss provisions model. The significance of this research is reflected in the importance of identifying the effect of applying the International Financial Reporting Standards and the National Accounting Principles on the model of loan losses provisions, identifying as well, the impact of this model on the quality of financial reports, limiting profit management and assisting the management in recognizing the amount of expected loss, and thus, determining provisions facing this loss in order to avoid that has occurred in the past in some states, as the proportion of provisions for credit losses has increased, and thus profits are reduced.
Alexandria Journal of Accounting Research
Alexandria University, Faculty of Commerce, Accounting & Auditing Department
2682-3144
4
v.
1
no.
2020
1
61
https://aljalexu.journals.ekb.eg/article_82062_b7a79be5a545c575c37b5cf16806e22a.pdf
dx.doi.org/10.21608/aljalexu.2020.82062