Author Index

A

  • Abd El Aal, Azza Ahmed The Role of Green National Accounting in Supporting CP Technology in Business Organizations "Analytical Study" [Volume 1, Issue 1, 2017, Pages 449-487]
  • Abd El Mawla, Naser Khalefa Development of Activity Costing System Using Cause and Impact Method: A Case Study of a Saudi Industrial Company [Volume 1, Issue 2, 2017, Pages 315-345]
  • Abd El Naser, Eid Mahmoud Abo Zed The effect of companies meeting the requirements of listing in the Egyptian index ESG's responsibility on the value and performance of the company . [Volume 1, Issue 1, 2017, Pages 626-694]
  • Abdel Qader, Dalia El Sayed Abdel Halim The effect of the degree of disclosure of other information accompanying the financial statements on the quality of financial reports. An applied study on companies listed on the stock exchange [Volume 1, Issue 1, 2017, Pages 474-532]
  • Abdel Qader, Dalia El Sayed Abdel Halim A comparative analytical study between the revised International Auditing Standard ISA 720 for the year 2015, and its current Egyptian counterpart No. 720 [Volume 1, Issue 1, 2017, Pages 268-317]
  • Abdo, Souad Zaghloul A suggested framework for external professional emphasis on integrated business reports [Volume 1, Issue 1, 2017, Pages 533-563]
  • Abdo, Souad Zaghloul The effect of the external auditor's emphasis on integrated business reports on the investment decision [Volume 1, Issue 1, 2017, Pages 318-360]
  • Abo EL Elaa, Mohamed Abd El Aziz Mohamed A proposed quantitative approach to rationalize internal audit outsourcing decision with consideration the agency’s risks - A case study of the Agricultural Credit and Development Bank. [Volume 1, Issue 1, 2017, Pages 475-549]
  • Ahmed, Ahmed Abd El Meged The negative effects of money laundering operations and internal control mechanisms to reduce them in the Egyptian banking system [Volume 1, Issue 1, 2017, Pages 280-306]
  • Ahmed, Ahmed Hassan Is Egyptian Corporate Financial Reporting Becoming More Conservative? [Volume 1, Issue 1, 2017, Pages 666-702]
  • Ahmed, Hersh An attempt to assess the reality of the audit profession in Algeria in light of the case study of audit offices in the Wilaya of M'Sila, with the possibility of benefiting from the Egyptian experience [Volume 1, Issue 1, 2017, Pages 334-377]
  • Al-Abasiri, Basma Hassan Mohamed Critical study compared to the International Auditing Standard No. 700 modified and its Egyptian counterpart [Volume 1, Issue 1, 2017, Pages 590-633]
  • Ali, Mohamed Ahmed Ahmed The relationship between the operational characteristics of companies and the quality of external audit - an applied study on family and non-family companies listed in the stock exchange [Volume 1, Issue 1, 2017, Pages 378-474]
  • Ali, Noha Mohamed Zaki An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board [Volume 1, Issue 1, 2017, Pages 137-191]
  • Ali, Noha Muhammad Zaki Muhammad Study and test the relationship between the quality of the external audit and that the financial statements of companies listed on the Egyptian Stock Exchange are free of fraud [Volume 1, Issue 1, 2017, Pages 225-267]
  • Al-Mhattawi, Ahmed Naim Bayoumi Development of a model for measuring and assessing social responsibility of banks for sustainable development - a field study on the International Commercial Bank (CIB) [Volume 1, Issue 1, 2017, Pages 336-388]
  • Awad, Mona Mohamed Mahmoud Accounting activities on a time basis as a resource planning tool for container handling terminals "Case Study" [Volume 1, Issue 1, 2017, Pages 173-224]

B

  • Bahy, Nawal The role of audit in rationalizing spending in government units in Algeria as an entry point for financial corruption [Volume 1, Issue 1, 2017, Pages 170-196]
  • Baroma, Bassam Samir The Impact of Corporate Social Responsibility on Firm Value and Financial Performance: An Empirical Study on Companies Listed in Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 113-139]
  • Belkasem, Saudi The role of accounting and auditing in the fight against corruption and money laundering The role of ethics and behavior of the accounting and auditing profession in reducing the phenomenon of financial and administrative corruption [Volume 1, Issue 1, 2017, Pages 634-660]

E

  • El Abasery, Basma Hassan Mohamed The relationship between the quality of auditing and financial reports: An applied study on companies registered in the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 439-473]
  • El Abdy, Mohamed Abd El Rahman Proposed Accounting Approach for Integration between Flexible Accounting System and Six Sigma System for Improving Performance in the Drinking Water Sector-Exploratory study [Volume 1, Issue 1, 2017, Pages 247-293]
  • El Gazar, Ahmed Hamdy Abd El Maksod The Effect of Professional Accountant’s Different Levels of Assurance on Investors’ Degree of Confidence and Reliability of Sustainability Indicators - Experimental Study [Volume 1, Issue 1, 2017, Pages 223-279]
  • El Ghalab, Fateh Proposed Framework for Accounting Report on Sustainability of Economic Institutions [Volume 1, Issue 1, 2017, Pages 220-258]
  • El Graf, Yaser Ahmed The Impact of The Disclosure of Sustainable Development Activities on the Quality of Financial Reports in Saudi Banks Theoretical and Field Study. [Volume 1, Issue 1, 2017, Pages 152-219]
  • El Kholy, Ahmed Fawzy The role of VAT declarations in tax accounting under Law 67 of 2016 [Volume 1, Issue 1, 2017, Pages 127-169]
  • El Latif, Doaa Hafez Emam The Impact of the Quality of the Audit Process on the Cost of Financing by Borrowing - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 69-126]
  • El Malky, Ahmed Masfoh Corporate Social Responsibility in Saudi Banks [Volume 1, Issue 1, 2017, Pages 613-665]
  • El Nafea, Fahd Ben Soliman Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • El saed, Kasemy An attempt to assess the reality of the audit profession in Algeria in light of the case study of audit offices in the Wilaya of M'Sila, with the possibility of benefiting from the Egyptian experience [Volume 1, Issue 1, 2017, Pages 334-377]
  • El sakhawy, Ahmed Ayman Ahmed Mohamed Evolution of the concept of CSR Review of the literature [Volume 1, Issue 1, 2017, Pages 192-222]
  • El-Sayed, Mahmoud Mohamed The relationship between the financial stability of companies and the quality of the audit measured by the integrity of the auditor’s judgment regarding continuity An applied study on companies listed on the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 117-173]
  • El Shoyman, Nezar Ben Saleh Development of Activity Costing System Using Cause and Impact Method: A Case Study of a Saudi Industrial Company [Volume 1, Issue 2, 2017, Pages 315-345]
  • El Simsar, Ali Hassan Ali Ibrahim The effect of Mandatory Disclosure of Engagement Partner Name in the auditor report On Investment decision. An Experimental Study . [Volume 1, Issue 1, 2017, Pages 489-539]
  • El Swafery, Fathi Rizk Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]

F

  • Fahmy, Abeer Mohamed Ryad The development of management accounting methods in Egypt in light of the contemporary economic changes in order to support sustainable development [Volume 1, Issue 1, 2017, Pages 197-246]
  • Farhat, Medht Mohamed Ali Proposed Accounting Approach for Integration between Flexible Accounting System and Six Sigma System for Improving Performance in the Drinking Water Sector-Exploratory study [Volume 1, Issue 1, 2017, Pages 247-293]

G

  • Ghareb, Mohamed Ali Abd El Aziz Proposed Accounting Approach for Integration between Flexible Accounting System and Six Sigma System for Improving Performance in the Drinking Water Sector-Exploratory study [Volume 1, Issue 1, 2017, Pages 247-293]

H

  • Habash, Moriea Saad Corporate Social Responsibility in Saudi Banks [Volume 1, Issue 1, 2017, Pages 613-665]
  • Hassan, Mohamed Aser Ahmed Proprietary costs, Disclosure, Industry concentration. [Volume 1, Issue 1, 2017, Pages 117-157]
  • Hassan, Nasr Taha Determinants of Financial Disclosure in Social Media and its Impact on Trading Volume and Corporate Value: An Empirical Study on Firms Listed in the Saudi Securities Market [Volume 1, Issue 1, 2017, Pages 100-150]
  • Hegazy, Wagdi H. Accounting Software that meets The Determinants of Selecting Appropriate User’s Satisfaction: Empirical Evidence from Lebanon [Volume 1, Issue 2, 2017, Pages 70-112]
  • Helmy, Hakima The role of audit in rationalizing spending in government units in Algeria as an entry point for financial corruption [Volume 1, Issue 1, 2017, Pages 170-196]
  • Helmy, liala The role of audit in rationalizing spending in government units in Algeria as an entry point for financial corruption [Volume 1, Issue 1, 2017, Pages 170-196]
  • Hoger, Hassan El Sayed Hassan El Sayed Assess the effectiveness of government-based IT services [Volume 1, Issue 1, 2017, Pages 96-136]

I

  • Ibrahim, Alaa El Deen Tawfik The Relationship between Competitive Environment Characteristics, the Accounting Conservatism and the Firm Market Value An Empirical Study of the Saudi Business Environment [Volume 1, Issue 2, 2017, Pages 181-236]
  • Ibrahim, Marwa Rabee The future of narrative disclosure from the perspective of strategic management accounting with a prospective study. [Volume 1, Issue 1, 2017, Pages 259-333]
  • Ibrahim, Mohamed Zidan The impact of ownership structure on the level of disclosure of social responsibility in the light of the Egyptian index of corporate responsibility applied to Egyptian companies [Volume 1, Issue 1, 2017, Pages 550-625]
  • Ibrahim, Sherif Aly Khamis The Effect of Financial Structure and Audit Quality on Operating Cash Flow (OCF) Management Behavior and Its Effect on OCF Predictive Ability: Evidence from Egypt [Volume 1, Issue 1, 2017, Pages 703-747]
  • Ibrahim, Shrif Ai Khames The impact of the quality and inputs of the external audit on the extent to which companies listed on the Egyptian Stock Exchange comply with the Egyptian Accounting Standard No. 24 on Income Taxes [Volume 1, Issue 2, 2017, Pages 1-76]
  • Ismail, Mawaheb Abdel-Aziz Real Earnings Management versus Accrual-based and Its Effect on Firm Performance: Evidence from Egypt [Volume 1, Issue 2, 2017, Pages 1-38]
  • Issa, Samir Kamel Mohamed The effect of the level of auditor's practice of professional uncertainty on the soundness of his judgment on the material misrepresentations in the financial statements: an empirical study [Volume 1, Issue 1, 2017, Pages 294-384]

K

  • Kamel, Amani Hussein Knowledge, Skills and Pedagogy Components for Accounting Education Development in Egypt ( A Survey Research) [Volume 1, Issue 1, 2017, Pages 695-723]
  • Kasab, Yaser ELSayed Expectations gap in internal audit - a comparative study between the government and the private sector in the Saudi environment [Volume 1, Issue 2, 2017, Pages 395-467]
  • Khalel, Mohamed Reda Abd El Fatah Proposed framework for measurement and disclosure of the alternative performance measure prepared In accordance with non-GAAP accounting principles [Volume 1, Issue 1, 2017, Pages 1-38]
  • Khames Mohamed, Mohamed Mostafa Gomaa Impact of Activities Based Costing Systems which Supported by Enterprise Resource Planning Systems on the Firm Performance - Case Study [Volume 1, Issue 2, 2017, Pages 468-561]

M

  • Mahmoud, Abd El Hamed El Esawy The Impact of Internal Audit Quality on Audit Delay (Audit Report Lag):With Practical Study on The Egyptian Auditing Professional Environment [Volume 1, Issue 2, 2017, Pages 237-314]
  • Mahmoud, Amr ElSayed Zaki The impact of foreign exchange rates liberalization on the evaluation role of accounting information with application in Egypt [Volume 1, Issue 2, 2017, Pages 77-145]
  • Mahmoud, Sahar Abd El Samee The effect of integration between balanced performance measurement and strategic map on long term financial performance: an empirical study in the Egyptian environment [Volume 1, Issue 1, 2017, Pages 488-544]
  • Mahmoud Mohamed, Ahmed Essam The Effect Of Mandatory IFRS Adopting on Reducing Accrual – Based Earnings Management – Study on Listed Firms in Egyptian Stock Market [Volume 1, Issue 1, 2017, Pages 281-335]
  • Matr, Mohamed Advancement of education accounting university to achieve the conditions set forth in the International Accounting Education Standards Comparative with Universities Competencies Tests to achieve sustainable development [Volume 1, Issue 1, 2017, Pages 406-448]
  • Melegy, Magdy Melegy Abd El Hakim Determinants of Financial Disclosure in Social Media and its Impact on Trading Volume and Corporate Value: An Empirical Study on Firms Listed in the Saudi Securities Market [Volume 1, Issue 1, 2017, Pages 100-150]
  • Mimon, Taher Proposed Framework for Accounting Report on Sustainability of Economic Institutions [Volume 1, Issue 1, 2017, Pages 220-258]
  • Mohamed, Mohamed El Faiomy The responsibility of the accountant and the auditor to detect and reduce financial and administrative corruption [Volume 1, Issue 1, 2017, Pages 385-405]
  • Mostafa, Ebtsam Mahmoud Fahmy Evaluate the feasibility of using business performance measures to measure the operating performance of non-profit units [Volume 1, Issue 1, 2017, Pages 39-95]
  • Mubarak, Siham Abdel-Monji The effect of accounting disclosure on hedging as a risk management activity The exchange rate on the value of the company is an applied study on Non-financial companies listed on the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 361-423]
  • Mukhtar, Sherihan Mohamed A comparative analytical study of the International Financial Reporting Standard No. (9) and the orientations of the Central Bank of Egypt. [Volume 1, Issue 1, 2017, Pages 540-589]

N

  • Nasr, Amr El Sayed Ahmed Gad El Mawla Towards a suggested framework for the role of the auditor in the professional emphasis on corporate disclosure of sustainability [Volume 1, Issue 1, 2017, Pages 1-70]
  • Nasr Ali, Abd Elwahab The relationship between financial default and the presence of fraud in the financial statements - an applied study on companies listed on the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 1-48]
  • Nour, Abd El Naser Advancement of education accounting university to achieve the conditions set forth in the International Accounting Education Standards Comparative with Universities Competencies Tests to achieve sustainable development [Volume 1, Issue 1, 2017, Pages 406-448]

R

  • Ragab, Nashwa Shaker Ali The Value-Relevance of Capitalized Intangible Assets by Companies Listed on the Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 146-180]
  • Ramadan, Maha Financial Reporting Quality 1 as a determinant of the Relationship between Financial Constraints and Investment Efficiency An Applied Study on Non financial Firms Listed in the Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 39-69]

S

  • Salama, Mohamed Samy The role of international financial reporting standards in attracting foreign direct investment and its impact on economic development in Egypt [Volume 1, Issue 1, 2017, Pages 71-116]
  • Sara, Hadadi The role of accounting and auditing in the fight against corruption and money laundering The role of ethics and behavior of the accounting and auditing profession in reducing the phenomenon of financial and administrative corruption [Volume 1, Issue 1, 2017, Pages 634-660]
  • Shehata, Shahata Elsayed The Appropriateness of Two Square and Five Cheating Models in Determining the Possibility of Fraud in the Misleading Financial Statements -An applied study on companies listed in the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 49-99]
  • Soliman, Karema Hassan Mohamed Mohamed Activate the role of using Extensible Business Reporting Language XBRL In the preparation of sustainability reports [Volume 1, Issue 1, 2017, Pages 445-612]

T

  • Talkhan, El sayeda mokhtar Abd Ghany The effect of some of the company's operational characteristics on the appropriateness of the measured accounting information in accordance with the International Financial Reporting Standards for the purposes of measuring the company's value: an applied study on companies listed on the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 389-438]
  • Talkhan, El Sayeda Mukhtar Abdel-Ghani The effect of the size of the accounting and auditing facility on the relationship between the accounting information generated in accordance with International Financial Reporting Standards and the value of the company An applied study on companies listed on the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 424-488]

Z

  • Zakzouk, Samar Abdo Ahmed Study the factors affecting the implementation of a cost-based system of activity [Volume 1, Issue 1, 2017, Pages 534-568]
  • Ziton, Mohamed Khames Khatab The effect of the level of auditor's practice of professional uncertainty on the soundness of his judgment on the material misrepresentations in the financial statements: an empirical study [Volume 1, Issue 1, 2017, Pages 294-384]