Alexandria Journal of Accounting Research

Author Index

A

Abbass, Dalia Adeا The Effect of Comprehensive Income Volatility on Default Risk and Liquidity Risk in Egyptian Insurance Companies [Volume 4, Issue 3, 2020, Pages 1-33]
Abd elaal, Mahmoud Moussa The Relationship between Managerial Ability, Managerial Overconfidence and Going-Concern Opinion-The Mediating of Financial Distress “Evidence from Listed Egyptian Industrial Firms” [Volume 5, Issue 2, 2021, Pages 208-270]
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 elall, Mahmoud Mosa The Effect of Fair Value Disclosure in Audit Report as a key Audit Matters on Auditors’ Skeptical professional Judgments and Actions “Experimental Study” [Volume 4, Issue 2, 2020, Pages 487-562]
Abdelazim, Samir Ibrahim Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Abd Elbaky, Hussin sayed hassan An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
Abd Elbaky, Hussin sayed hassan Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 5, Issue 3, 2021, Pages 227-278]
Abd Elbaky, Hussin sayed hassan Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 6, Issue 3, 2022, Pages 227-278]
Abd elfattah, Heba Basher Eltokhy Analyzing the Relationship between Board of Directors Characteristics and Disclosure about Cybersecurity Risks and its Impact on Stock Prices: An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 1-62]
ABd EL Hakim Melegy, Magdy Melegy Measuring the Impact of Managerial Ability on the Quality of Financial Reporting and the Stock Price Crash Risk- An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 3, Issue 3, 2019, Pages 296-383]
Abd El Halim, Ahmed Hamed Mahmoud Measuring the Impact of Applying Joint Audit on Company Value: Practical Evidence from the Egyptian Business Environment [Volume 3, Issue 2, 2019, Pages 107-251]
Abd Elhamid, Eslam Mohamed Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Abd El Hamid El Shekh, Sherif MOhamed A proposed framework for developing the system of responsibility accounting system to evaluate the performance of administrative leaders in government units in the application On Saudi Arabia [Volume 3, Issue 3, 2019, Pages 384-471]
Abd El Karim, Sofyan Azer The Effect of Using Information Technology on Internal Audit Efficiency in Iraqi Governmental Units- an Experimental Study [Volume 6, Issue 3, 2022, Pages 407-449]
Abd El Karim, Sofyan Azer The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study [Volume 7, Issue 1, 2023, Pages 1-44]
Abd el lateef, Nasser Nour Eldeen The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Abd el lateef, Nasser Nour Eldeen Elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment - an exploratory study [Volume 7, Issue 1, 2023, Pages 343-383]
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]
Abdel Megeid, Nevine Sobhy Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
Abd El Motelb, Shimaa Abou El Maaty Benefiting from international accounting education standards In achieving the quality of educational life in faculties of commerce in Egypt [Volume 6, Issue 3, 2022, Pages 383-406]
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]
Abd El Raheem, Asmaa Ibrahim 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 [Volume 4, Issue 1, 2020, Pages 247-290]
Abdelrahem, Reda Mahmoud Mohamed The impact of the changes in the form and content of the auditor's report in accordance with IAS (570) for 2015 regarding Going Concern on investment and credit granting decisions: Experimental study. [Volume 4, Issue 2, 2020, Pages 1-94]
Abd ElRahim, Asmaa Ibrahim Study the interactive effect between managerial entrenchment and board independence on firm value Empirical study in firms listed at Egyptian Stock Exchange [Volume 3, Issue 3, 2019, Pages 315-375]
Abd ElRahim, Mohamed yonis The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
Abd ElRahim, Mohamed yonis The Impact of Companies' Orientation towards Integrated Reports on the Market Value of Shares (with Application on Companies Listed in the Egyptian Sustainability Index) [Volume 7, Issue 2, 2023, Pages 333-360]
Abd El Rahman, Amr Nageb Abd el hamid The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
Abd El razek, Marwa Mohamed Study the impact of sustainability reports on the financial performance of companies - an applied study on real estate companies listed in the Egyptian social responsibility index S / P / EGX-ESC [Volume 3, Issue 2, 2019, Pages 74-105]
Abdel razik, Asmaa Mohamed Ibrahim A Comparative Study of Earnings Management Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 237-283]
Abdel razik, Asmaa Mohamed Ibrahim A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 195-235]
Abd El Razik, Sahar Mostafa Mohamed Developing Accounting and Auditing Science Curricula in Egyptian Universities in Light of the Fourth Industrial Revolution IR4 Propsed Model [Volume 6, Issue 3, 2022, Pages 253-306]
Abd El Razik, Sahar Mostafa Mohamed Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]
Abd El Salam, Mohamed Study the impact of sustainability reports on the financial performance of companies - an applied study on real estate companies listed in the Egyptian social responsibility index S / P / EGX-ESC [Volume 3, Issue 2, 2019, Pages 74-105]
Abd El tawab, Mohamed Ezzat The Effect of Digital Transformation Towards the Application of Blockchain Technology in Business Entities to Improve the Accounting Information Quality and Enhances the Corporate Governance Effectiveness [Volume 4, Issue 3, 2020, Pages 1-53]
Abdelwahed, Ghada Mohamed Mokhtar Gaber Earnings Management Constraints in The UK and The US: The Moderating Role of CEO Compensation in Low vs. High Cash Holding Firms [Volume 8, Issue 1, 2024, Pages 29-77]
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]
Abdollah, Reem Ahmed Ibrahim The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Abdollah, Yaser Mohamed Ahmed Corporate Social Responsibility Disclosure and Firm Value: Evidence from Firms listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 261-337]
Abdou, Abeer Thabet Ahmed The impact of applying blockchain technology on improving operational efficiency and avoiding fraud in Egyptian insurance companies (Field study) [Volume 7, Issue 2, 2023, Pages 283-327]
Abdou, Ahmed Abdollah Khalel The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
Abdou, Eman Mohamed Elsaied salama The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
Abdou, Eman Mohamed Elsaied salama The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
Abdou elfar, mohamed Ibrahim The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
Abdullah, Amr Salah The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
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]
Abo El ella, Mohamed Abdel Aziz Mohamed The impact of audit quality on the Relationship between internal control weakness and Stock Price Crash Risk an Applied Study on the Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-72]
Abo El Nadar, Ayman Abo El Nadar Mohamed "Implications of Technological Developments in the Field of Blockchains on the Audit Activities and Profession with an Exploratory Study in the Egyptian Environment" [Volume 4, Issue 3, 2020, Pages 1-91]
Abo Gabal, Nagwa Mahmoud Ahmed Analyzing the Relationship between the Level of Accounting Conservatism in Financial Reporting and the Auditor Litigation Risk Theoretical and Field Study in the Egyptian Business Environment [Volume 2, Issue 1, 2018, Pages 57-127]
Abou Elela, Osama Magdy Foad The Effect of Accounting Conservatism on Share Repurchases: an Applied Study on Firms Listed on the Egyptian Stock Exchange. [Volume 4, Issue 3, 2020, Pages 1-46]
Abou Elela, Osama Magdy Foad The Effect of Firms’ Operating Characteristics on the Relationship between Financial Statements Comparability and Audit Effort: Evidence from Listed Firms on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 229-301]
Abou Elela, Osama Magdy Foad Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
Abou Elela, Osama Magdy Foad The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
Abou Elela, Osama Magdy Foad Mohamed Auditor Experience and its Registration with the Financial Regulatory Authority as Determinants of the Relationship between Brainstorming practices and his Efficiency in Detecting Fraud in Financial Statements: An Experimental Study [Volume 5, Issue 3, 2021, Pages 301-373]
Abou Elresh, Said Khaled Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
Abou Khashba, Abd ElAl Beb Hashem The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Abou nel, Samira Abas Mohamed A Proposed Framework for the Integration between Material Flow Cost Accounting (MFCA) and the Target Costing Method (TC) to Reduce costs and Support the Competitive Advantage of Business Enterprises- a Field Study [Volume 7, Issue 1, 2023, Pages 353-430]
Abou Zied, Eid Mahmoud Measuring indicators of financial and operational performance evaluation in light of the application of international financial reporting standards: Evidence from the Saudi business environment [Volume 4, Issue 3, 2020, Pages 1-38]
Abou Zied, Eid Mahmoud The Impact of the Mandatory Transition to IFRS on Auditor Report Lag – Applied Study to Companies Registered in the Saudi Stock Exchange [Volume 5, Issue 1, 2021, Pages 47-105]
Abozeid, Hady Omar Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
Afifi, Karim Tarek Hamed An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Afifi, Karim Tarek Hamed An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
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 Elsayed The role of professional skills in solidifying the rules of ethics for the profession An applied study on accountants in the government sector in the State of Kuwait [Volume 4, Issue 2, 2020, Pages 79-86]
Ahmed, Ahmed Hassan Is Egyptian Corporate Financial Reporting Becoming More Conservative? [Volume 1, Issue 1, 2017, Pages 666-702]
Ahmed, Ahmed Said Abd elazim The Impact of the Characteristics of the Board of Directors on the volatility of Stock Returns and Its Reflection on The Going Concern of Companies in The Light of the Russian-Ukrainian Crisis: An Applied Study [Volume 7, Issue 1, 2023, Pages 517-601]
Ahmed, Bahaa Monzer The Impact of reliance on information technology in supporting the use of the specification-based cost entry in the rationalization of costs at Iraqi public universities [Volume 7, Issue 1, 2023, Pages 123-154]
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]
Ahmed, Hyam Fekry Ahmed Analysis of cost behavior in periods of stability and crises: Is there an impact of managerial overconfidence? (an empirical analytical approach on Egyptian companies) [Volume 4, Issue 2, 2020, Pages 278-360]
Ahmed, Khaled Mohamed Osman Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]
Ahmed, Khaled Mohamed Osman A Suggested Model for Assessing the Impact of Financial Performance Efficiency Indicators on Improving the Economic Value Added of Gulf Banks (a Comparative Applied Study) [Volume 4, Issue 3, 2020, Pages 1-37]
Ahmed, Mohamed Saad The Relationship between Readability of Financial Reports and Audit Fees: Evidence from non-financial Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 302-367]
Aita, Mwtwally El Sayed Metwally 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 [Volume 4, Issue 1, 2020, Pages 1-54]
Akel, younes hassan The implications of economic digitization on the international tax framework. Challenges and proposals for development [Volume 4, Issue 3, 2020, Pages 1-57]
Akway, Isaac Deng The Role of Audit Quality in Reducing Agency Costs and Cost of Equity Capital -An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 3, Issue 2, 2019, Pages 51-96]
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]
Al- Aqiliy, Laila Mahrous A Proposed Framework for Big Data Analytics in External Auditing and Its Impact on Audit Quality with A Field Study in Egypt [Volume 4, Issue 3, 2020, Pages 1-60]
Alhussain, Rehan Fahad Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
Ali, Abd Elwahab Nasr The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
Ali, Abd Elwahab Nasr The Study and the Test of the Relationship Between the Degree of Actual of Compliance Companies Listed on the Egyptian Stock Exchange with the Requirements of the Quality of the Internal Audit Function and the Market Value of Property Rights [Volume 5, Issue 2, 2021, Pages 1-49]
Ali, Abd Elwahab Nasr The Impact of the Level of Capital Adequacy and Related Risk Management Disclosure on The Value of Commercial Bank- An Empirical Study on Egyptian Listed Commercial Banks [Volume 5, Issue 2, 2021, Pages 50-108]
Ali, Abd Elwahab Nasr Study and Test the Relationship between the Level of Audit Firms' Activation of Human Capital Practices and the Quality of Financial Reports for Audit Clients in the Business and Professional Practice Environments in Egypt [Volume 5, Issue 2, 2021, Pages 109-170]
Ali, Abd Elwahab Nasr Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
Ali, Abd Elwahab Nasr The value relevance of research and development expenditures information:Empricial evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 5, Issue 2, 2021, Pages 1-35]
Ali, Abd Elwahab Nasr The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms [Volume 5, Issue 2, 2021, Pages 60-121]
Ali, Abd Elwahab Nasr Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
Ali, Abd Elwahab Nasr The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Ali, Aida Mohamed Mostafa The Relationship between the Comparability of Financial Statements and Audit Fees: The Modified Role of the Auditor’s and his Client’s Characteristics: Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 405-462]
Ali, Aida Mohamed Mostafa The Relationship between the Perceived Audit Quality and and Readability of the Auditor's Report on the Annual Financial Statement Audit :Evidence from non- Financial Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 365-416]
Ali, Aida Mohamed Mostafa The Impact of the Audit Client's adoption of Blockchain Technology on the Audit Report Lag on the Audit of the Full Annual Financial Statements: An Experimental Study [Volume 7, Issue 1, 2023, Pages 423-483]
Ali, Arafat Hamdy Abdel Naim Ali The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
Ali, Elsayed Gamal Mohamed Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
Ali, Elsayed Gmal Mohamed Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
Ali, Gihan Mohamed The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
Ali, Hanaa Mohamed Ali The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
Ali, Mahmoud Ahmed Ahmed The effect of perceived review quality on stock prices as an indicator of the company's value - An applied study on companies listed on the Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-59]
Ali, Mahmoud Ahmed Ahmed Audit Firm Size and its Registration with the Financial Regulatory Authority as Determinants of the Relationship Between the Alternatives of Outsourcing the Internal Audit Function and CPA Decision to Rely on It: An Experimental Study [Volume 5, Issue 1, 2021, Pages 165-222]
Ali, Mahmoud Ahmed Ahmed The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
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, Monzer Mohammed The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
Ali, Neven Salah Ali Determinants of Readability of the Annual Financial Report and its Impact on Agency Costs: An Applied Study on Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 1, 2021, Pages 949-1017]
Ali, Neven Salah Ali The impact of Managerial Ability and the Attributes of the Auditor and his firm on the Relationship between Audit Effort and the Accuracy of his going concern opinion: An applied study in companies listed on the Egyptian stock Exchange. [Volume 5, Issue 3, 2021, Pages 549-611]
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 Mohamed Zaki Mohamed The effect of the auditor’s degree of industrial specialization and the length of his relationship with his client on the quality of his professional judgment regarding continuity - An applied study on companies listed on the Egyptian Stock Exchange [Volume 4, Issue 2, 2020, Pages 361-447]
Ali, noha Mohamed Zaky Mohamed The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]
Ali, noha Mohamed Zaky Mohamed Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
Ali, noha Mohamed Zaky Mohamed The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
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]
Ali, Saleh Ali Saleh The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
Ali, Saleh Ali Saleh The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
Ali, saleh Aly Saleh Studying and Testing the Relationship Between Operational Characteristics of the Companies and Level of Forward-Looking Information Disclosure in Non-Financial Companies Listed on Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 73-128]
Ali Mohamed, Ahmed Abo Zed The Impact of Audit Committee Characteristics on the Quality of Online Disclosure - An Empirical Study on a Sample of Companies Listed in the Egyptian Stock Exchange [Volume 3, Issue 2, 2019, Pages 185-230]
Ali Shehata, Mohamed Mosa The Role of applying The Insurance Contracts Standard (IFRS 17) in Activating The Relationship Between Solvency II and Investments Profitability of Egyptian Insurance Companies [Volume 3, Issue 3, 2019, Pages 34-119]
Almarji, Mohammad Talaq Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
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]
Alomiri, Mohammed Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector [Volume 3, Issue 1, 2019, Pages 1-46]
Alrashedy, Tarek The Effect of Comprehensive Income Volatility on Default Risk and Liquidity Risk in Egyptian Insurance Companies [Volume 4, Issue 3, 2020, Pages 1-33]
Alroqy, Faisal Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector [Volume 3, Issue 1, 2019, Pages 1-46]
Alroqy, Faisal The Factors Influencing Cost and Management Accounting Practices in Manufacturing in Saudi Stock Exchange. [Volume 4, Issue 3, 2020, Pages 1-49]
Al Sharawi, Hussam Hassan Mahmoud Earnings Versus Cash Flows in Predicting Future Cash Flows: Evidence From Egypt and KSA [Volume 5, Issue 1, 2021, Pages 714-743]
Alsultan, Abdulaziz Sulaiman Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
Alsultan, Abdulaziz Sulaiman Using Managerial Ownership in Explaining the Relationship between Board Characteristics and Real Earnings Management: Evidence from Saudi Arabia [Volume 7, Issue 2, 2023, Pages 61-102]
Amer, Marwan The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
Amin, Essam Hamdy Study and Examination the Relation between External Audit Quality and Financial Restatement in the Non-Financial EGX-Listed Companies [Volume 5, Issue 1, 2021, Pages 1568-1612]
Amin, Essam Hamdy The Effect of Perceived Audit Quality on The Relation between IFRS Adoption and Cost of Equity: An Evidence From Companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 265-312]
Amin, Essam Hamdy The Effect of Auditor Dependence on Hybrid Models From Artificial Intelligence Tools on Enhancing Auditor Going Concern Opinion Quality: An Applied Study on a Sample of Egyptian Stock Listed Companies [Volume 7, Issue 1, 2023, Pages 601-659]
Amin, Rehab Adel Salah El din Analytical Study the Role of Fintech for Banking Services and the Relationship to Financial Inclusion in Light of the Banking Law 2020 [Volume 5, Issue 2, 2021, Pages 175-212]
Amin, Rehab Adel Salah El din Sticky Cost: a reference study in the accounting literature in the Egyptian environment from (1994 to 2021) [Volume 6, Issue 3, 2022, Pages 49-126]
Arfa, Nasr Taha Hassan The Impact of Disclosure of Capital Adequacy and Financial Risks on the Liquidity Creation in the Light of Governance and Income Diversity: An Empirical Study on Saudi Banks [Volume 6, Issue 1, 2022, Pages 111-154]
Assaf, Sawsan Fawzy The Role of Enterprise Resource planning (ERP) Systems in Supporting the Sustainable Competitive Advantage of Supply Chain: An Exploratory Study [Volume 5, Issue 1, 2021, Pages 1047-1105]
Assaf, Sawsan Fawzy Mohamed Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
Ateya, Metwally Elsayed Metwally The Impact of Dividend Policy and Capital Structure on the Market Value of Banks Listed on Saudi Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-71]
Attallah, Michael Medhat The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
Attia, Metwali El sayed Metwali Measuring the Impact of Earnings Management and Operating Cash Flows on Stock Returns - An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 4, Issue 2, 2020, Pages 381-436]
Attia, Sara Hamdy Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
Attia, Sara Hamdy The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 291-334]
Attia, Sara Hamdy The effect of Financing Structure on Corporate Tax Avoidance Behavior Practices From an Accounting Perspective: A Comparative Applied Study between large-sized companies and medium and small-sized companies Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 369-422]
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]
Ayob, Shahenda Ashraf Ibrahim The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]
Azam, Mohsen Ebied Abd El Ghafar The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]

B

Badawy, Hebatallah Abd El Salam Audit Committee Effectiveness and Corporate Sustainable Growth: The Case of Egypt [Volume 4, Issue 2, 2020, Pages 537-578]
Badawy, Hebatallah Abd El Salam The Impact of Assurance Quality and Level on Cybersecurity Risk Management Program on Non-Professional Egyptian Investors’ Decisions: An Experimental Study [Volume 5, Issue 3, 2021, Pages 1-56]
Badawy, Hebatallah Abd El Salam The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Badawy, Mohamed Monir Mahmoud A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
Badr, Essam Ali Farag The Impact of the Application of Blockchain Technology in Business Establishments on the Asymmetry of Accounting Information A Field Guide from the Saudi Environment [Volume 7, Issue 1, 2023, Pages 37-94]
Badwy, Heba Abd El Salam Value Relevance of Accounting Information: An Empirical Comparative Study on Egyptian and Saudi Listed Companies [Volume 3, Issue 1, 2019, Pages 347-405]
Badwy, Heba Allah Abd Elsalam The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
Badwy, Heba Allah Abd ELsalam The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
Badwy, Mohamed Khamis Badr The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]
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]
Bakr, Mahmoud Farag Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Baqader, Saleh Mohammed Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
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]
Baroma, Bassam Samir The Effect of Voluntary Disclosure and Transparency on Directors´ Remuneration Control [Volume 4, Issue 3, 2020, Pages 1-36]
Baroma, Bassam Samir The Effect of Using Nonfinancial Performance Measures in Improving Hotel Performance: Using Balanced- Scorecard Perspectives Empirical Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1105-1139]
Baroma, Bassam Samir The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
Baroma, Bassam Samir Mohamed The Impact of Corporate Governance, Future News and Level of Impression Management on Forward Looking Information An Empirical Study on Companies Listed in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 38-79]
Basiony, Marwa Mohamed Maher The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
Basiouny, Meral Medhat The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Bek-heit, Mohamed Bahaa El Din World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
Bek-heit, Mohamed Bahaa El Din World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
Bek-heit, Mohamed Bahaa El Din Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
Bekhet, Mohamed Bahaa Eldeen Mohamed The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
Bekhet, Mohamed Bahaa Eldeen Mohamed An Examination of the Financial Determinants of Growth of the Firm [Volume 7, Issue 2, 2023, Pages 41-64]
Bekhet, Mohamed Baha Elden Study the impact of sustainability reports on the financial performance of companies - an applied study on real estate companies listed in the Egyptian social responsibility index S / P / EGX-ESC [Volume 3, Issue 2, 2019, Pages 74-105]
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]
Bkhet, Mohamed Bahaa Eldeen Mohamed The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
Bkhet, Mohamed Bahaa ElDeen Mohamed The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
Brek, Doaa Ahmed Said Fares The Impact of the Quality of Financial Reporting on the Relationship between Corporate Governance and Firm Value"Empirical Study on the Egyptian Listed Companies" [Volume 5, Issue 2, 2021, Pages 380-437]
Brek, Doaa Ahmed Said Fares Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
Broey, Ahmed Fawzy Ahmed The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]
Broey, Ahmed Fawzy Ahmed The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]

D

Daoud, Mona Mohammed A Proposed Framework for Value-Based Internal Audit and its Impact on The Added Value and The Expectation Gap of Internal Audit: (A Field Study in Egypt) [Volume 5, Issue 1, 2021, Pages 1183-1254]
Def, Alaa eldeen tawfek Ibrahim The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]
Def, Alaa El deen Tawfik Ibrahim The impact of the Implementation of IFRS 15 "Revenue from Contracts with Customers” on the quality of Accounting Earnings. An Empirical Study on the Saudi Arabia listed Firms [Volume 4, Issue 2, 2020, Pages 78-134]

E

Ebied, Rawya Reda The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
Eid, Rabea Fatoh Mohamed Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
Eid, Rabea Fatoh Mohamed The Impact of Company’s presence in Environmental, Social and Governance index (ESG) on the Value Relevance of Accounting Information: An applied study on companies listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 431-516]
Eid, Rabei Fatoh Mohamed The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
Eissa, Hoda Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
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 Ahmady, Bassam The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Elanzy, Naser Khalif The role of professional skills in solidifying the rules of ethics for the profession An applied study on accountants in the government sector in the State of Kuwait [Volume 4, Issue 2, 2020, Pages 79-86]
Elashkar, Eid Karem Ahmed Proposed Mechanisms to Reduce the Negative Consequences of the COVID- 19 on the Professional Performance of Auditors and to Support their Professional Judgment on the Viability of the Enterprise - Field Study - [Volume 5, Issue 1, 2021, Pages 1442-1513]
Elateby, Nayef Ibrahim The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
El Barak, Hesham Mohamed The impact of corporate governance on the relationship Between the behavior of the Executive Director and the management of profits: an applied study on companies listed on the Saudi stock market [Volume 3, Issue 3, 2019, Pages 228-295]
El Baz, Maged Mostafa Ali The Impact of Political Connections on Forward-Looking Information Disclosure and its reflection on the efficiency of investment decisions: An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 141-200]
El Baz, Maged Mostafa Ali The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
Elbeltagy, Yousry The impact of the technical pressures of advanced information systems on the performance of the management accountant A field study [Volume 2, Issue 1, 2018, Pages 1-56]
Elbstoty, Marwa Ahmed Abdelrahman The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
Eldawayaty, Dalida Mohamed Adel The Impact of Research and Development (R&D) Intensity on Financial Performance and Firm Value: An Empirical Study on Pharmaceutical Companies Listed on Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-55]
Eldawayaty, Dalida Mohamed Adel The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
El-Deeb, Mohamed Samy The Impact of Board Characteristics on the Disclosure of the Forward-Looking Information Evidence from the Egyptian Stock Market [Volume 3, Issue 3, 2019, Pages 1-38]
El-Deeb, Mohamed Samy The Impact of Integrated Reporting on Firm Value and Performance:Evidence from Egypt [Volume 3, Issue 2, 2019, Pages 1-50]
El- Deeb, Mohamed Samy Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
EL Deeb, Mohamed Samy The Impact of Financial Distress, Firm Size, and Audit Quality on Earnings’ Management Evidence from Companies listed in the Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-48]
El-Diftar, Doaa The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]
Eldomiaty, Tarek The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
Elewa, May Mahmoud Using Altman Z-Score Models for Predicting Financial Distress for Companies – The Case of Egypt panel data analysis [Volume 6, Issue 1, 2022, Pages 1-28]
ElFalah, Fatma Moftah Khalil Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
Elgably, Walid Samir Abdelazim Proposed Mechanisms to Reduce the Negative Consequences of the COVID- 19 on the Professional Performance of Auditors and to Support their Professional Judgment on the Viability of the Enterprise - Field Study - [Volume 5, Issue 1, 2021, Pages 1442-1513]
Elgably, Walid Samir Abdelazim The impact of integration between COBIT5 dimensions and internal control components according to the COSO framework on reducing cloud accounting risks A field guide from the Egyptian telecom companies [Volume 6, Issue 3, 2022, Pages 127-226]
Elgably, Walid Samir Abdelazim A Proposed Framework for the Integration between Material Flow Cost Accounting (MFCA) and the Target Costing Method (TC) to Reduce costs and Support the Competitive Advantage of Business Enterprises- a Field Study [Volume 7, Issue 1, 2023, Pages 353-430]
Elgarboa, Manar Mansour The impact of corporate governance on the relationship Between the behavior of the Executive Director and the management of profits: an applied study on companies listed on the Saudi stock market [Volume 3, Issue 3, 2019, Pages 228-295]
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-Gazzar, Sara An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
El gebaly, Walid Samir Abd El azim The effect of using logistic regression as a data mining method to support the professional opinion of auditors - an applied study [Volume 4, Issue 2, 2020, Pages 172-232]
El Ghalab, Fateh Proposed Framework for Accounting Report on Sustainability of Economic Institutions [Volume 1, Issue 1, 2017, Pages 220-258]
Elghandor, Mohamed Mostafa The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
Elghayesh, Amal Mahmoud The Role of Enterprise Resource planning (ERP) Systems in Supporting the Sustainable Competitive Advantage of Supply Chain: An Exploratory Study [Volume 5, Issue 1, 2021, Pages 1047-1105]
El Ghonemy, Rania Abdelwahab The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]
Elgondi, Tamer Yousef Abdelaziz Ali Measuring the Impact of Increasing Financial Reports Size and Decreasing Readability on Audit Fees: An Applied Study on Corporations Listed in the Egyptian Index EGX100 [Volume 4, Issue 3, 2020, Pages 1-52]
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 Hadad, Rasha Mohamed Hamdy The Impact of Applying Digital Transformation on Internal Audit and Financial Inclusion Achievement – A Survey Study in Egyptian Banks [Volume 6, Issue 3, 2022, Pages 653-703]
El Hadidi, Asmaa Capital Structure and Firm Performance: Empirical Evidence from a Transition Country [Volume 4, Issue 2, 2020, Pages 481-511]
Elhamy, Mohamed Ali The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
Elhenawy, Elsayed Mahmoud The impact of the characteristics of the board of directors and audit quality on the disclosure level of risk management: An applied study on companies listed on the Egyptian Stock Exchange [Volume 4, Issue 2, 2020, Pages 233-295]
ElHenawy, Elsayed Mahmoud Analysis of the impact of the operational characteristics of the company on the benefit of accounting information for earnings per share and book value for the purpose of determining the stock prices in the Egyptian stock market [Volume 3, Issue 3, 2019, Pages 185-245]
El Henawy, El sayed Mahmoud 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 [Volume 4, Issue 1, 2020, Pages 227-290]
Elhoshy, Mohamed Mahmoud The relationship between the financial statement comparability and the cost of equity capital, and the moderating effect of joint audit on this relationship: An empirical study on listed corporations in the Egyptian stock exchange [Volume 4, Issue 2, 2020, Pages 173-232]
El Hoshy, Mohamed Mahmoud The Impact of the corporate life cycle on the relationship between related party transactions and earnings quality: An Empirical study on listed corporations in the Egyptian stock exchange [Volume 3, Issue 3, 2019, Pages 120-184]
El Hoshy, Mohamed Mahmoud 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 [Volume 4, Issue 1, 2020, Pages 157-226]
El Kady, Karim Mohamed Hafez Tawfek The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
Elkalety, Ibrahim Abd el meged Ali The Effect of Risk Disclosure on the Market Value of the Company - An Empirical Study on Listed Companies in the Egyptian Stock Exchange [Volume 3, Issue 2, 2019, Pages 1-73]
El Karmoty, Shimaa Mohamed ElSaed Strengthening audit committees to increase the effectiveness of corporate governance [Volume 4, Issue 3, 2020, Pages 1-30]
Elkayal, Eman Mohamed The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
ElKazaz, Elsayed Gamal Mohamed The Analysis of Financial Reporting Quality Characteristics in Stability and Shocks Periods: Is There an Impact of Managerial Overconfidence in the Light of Competition Level in the Products Market as a Moderating Variable? An Empirical Study on the Egyptian listed companies [Volume 7, Issue 1, 2023, Pages 542-628]
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 Khouly, Sayed The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
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 Madbouly, Dalia Mohamed The Impact of Corporate Governance, Firm Characteristics on Voluntary Electronic Social Media Disclosure during the COVID 19 Global Crisis: An Empirical Study on listed Firms in the Egyptian Stock of Exchange [Volume 6, Issue 1, 2022, Pages 1-57]
El Madbouly, Dalia Muhammed Khairy The Determinants of the Related Party Transactions’ occurrence: an Empirical Study on Firms Listed in the Egyptian Stock Exchange [Volume 4, Issue 2, 2020, Pages 488-540]
Elmahwry, Fatma Ibrahim The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
El Malky, Ahmed Masfoh Corporate Social Responsibility in Saudi Banks [Volume 1, Issue 1, 2017, Pages 613-665]
El mosalmany, Rasha The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
El-Moslemany, Racha Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
El- Moslemany, Racha The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
Elmowafy, Marwa Hosny Mohamed The Impact of Disclosure of the Risks of Volatility in a Foreign Exchange Rates on the Earnings Quality : An Empirical Study on the Sector of Pharmaceutical Companies Listed in The Egyptian Stock Exchange During the Period of 2013-2018 [Volume 5, Issue 1, 2021, Pages 1367-1396]
Elnafea, Fahd Bn Soliman Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
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 nagar, Sameh Mohamed Amin The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
Elnakeeb, Sahar Abdelsatar Studying the Impact of IFRS 9 and the Corona Pandemic on the Qualitative Characteristics of Accounting Information with Applying to Banks Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 117-174]
Elnakeeb, Sahar Abdelsatar Abdelsatar Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
ElRamlly, Sanaa Mohamed Rizk The Impact of Managerial Ability on recognition of goodwill impairment losses: Evidence from Listed Companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 163-208]
Elrashidy, Tarek Abdelazim The effect of applying the conceptual framework of the financial report issued 2018 on the application of prudence and caution and property rights and their relationship to the value of the company - an applied study on Egyptian companies registered in the index EGX50 [Volume 4, Issue 2, 2020, Pages 45-78]
Elrekaby, Mohamed Abdelsalam The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]
El sabagh, Ahmed Abudo The effect Value Relevance of interim financial information on the cost of financing “An applied study on companies listed in the Egyptian Stock Exchange” [Volume 5, Issue 3, 2021, Pages 457-503]
El sabagh, Ahmed Abudo Impact of the Level of Disclosure in Integrated Business Reports on the Market Value of the Company - an Applied Study on Companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 137-170]
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]
Elsaiad, Ali Mohamed Ali The impact of the quality of the financial report and the choice of the auditor on maximizing the value of the enterprise from the perspective of shareholders: an empirical study on companies listed in the Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-33]
El sakhawy, Ahmed Ayman Ahmed Mohamed Evolution of the concept of CSR Review of the literature [Volume 1, Issue 1, 2017, Pages 192-222]
Elsawah, Tamer Ibrahim The effect of institutional ownership and earnings quality on cash holdings level – An empirical study on companies listed in the Egyptian stock exchange [Volume 4, Issue 2, 2020, Pages 290-374]
Elsawah, Tamer Ibrahim The relationship between earnings management and investment efficiency with auditor industry specialization and board independence as two moderating variables An empirical study on companies listed in the Egyptian stock exchange [Volume 5, Issue 3, 2021, Pages 313-392]
Elsawah, Tamer Ibrahim The Mediating Effect of annual financial statements` comparability on the Relationship between related party transactions and audit fees: Evidence from companies listed in the Egyptian stock exchange [Volume 7, Issue 1, 2023, Pages 53-148]
El Sawah, Tamer Ibrahim The Impact of Adopting International Financial Reporting Standards (IFRS) on the Relationship between Audit Quality and the Readability of Annual Financial Report-Empirical Study on Egyptian Listed Companies [Volume 3, Issue 3, 2019, Pages 246-314]
Elsawy, Effat Abou Bakr Mohamed The indicators and the determinants of the decision of recognition of the impairment loss of fixed assets- evidence from companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-72]
Elsawy, Effat Abou Bakr Mohamed The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
El Sayad, Ali Mohamed Ali Choosing the auditor as an intermediate variable in the relationship between the nature and concentration of ownership and accounting reservation - an applied study on companies listed on the Egyptian Stock Exchange [Volume 4, Issue 2, 2020, Pages 135-171]
Elsayed, Amira Hamed The impact of investment opportunities on the relationship between cash Holdings level and audit fees: an Empirical study on firms listed on Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 315-368]
Elsayed, Dalia Adel Abas The effect of applying the conceptual framework of the financial report issued 2018 on the application of prudence and caution and property rights and their relationship to the value of the company - an applied study on Egyptian companies registered in the index EGX50 [Volume 4, Issue 2, 2020, Pages 45-78]
Elsayed, Dalia Hussein Abdelhay The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
Elsayed, Mahmoud mohamed The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Elsayed, Mahmoud Mohamed Studying and Investigating the Value Relevance of Interim Accounting Information- Evidence from Egyptian Listed Companies [Volume 5, Issue 1, 2021, Pages 1514-1567]
Elsayed, Mohamed Fawzy Mohamed The effect of the level of non-financial information disclosure on the value of the bank - an applied study on banks listed on the Egyptian Stock Exchange [Volume 4, Issue 2, 2020, Pages 441-486]
Elsayed, Mohamed Saber Hamouda The Impact of Debt Structure on Future Stock Price Crash Risk: Evidence from Egypt [Volume 5, Issue 1, 2021, Pages 668-714]
Elsayed, Mohamed Saber Hamouda The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
El Sayed, Mohamed Saber Hamoda The Effect of External Audit Quality on the Delay of the Auditor's Report - An Empirical Study [Volume 2, Issue 1, 2018, Pages 250-313]
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]
Elsayed Mohamed, Mohamed Samir A Proposed Framework for Implementing the Target Cost Approach in the Egyptian Contracting Sector Companies - Case Study [Volume 3, Issue 1, 2019, Pages 406-437]
El Seedy, Shefif Saad Abd El Rahman The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
El-Sehwagy, Ahmed World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
El-Sehwagy, Ahmed World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
El Semany, Mohamed Mokhtar The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan [Volume 7, Issue 3, 2023, Pages 359-376]
Elserafy, Asmaa Ahmed Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1-46]
Elserafy, Asmaa Ahmed The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]
Elserafy, Asmaa Ahmed Ahmed The Impact of the Auditor Client Business Risk and the Effectiveness of his Internal Control Structure on the External Auditor’s Decision to Rely on the Internal Audit Function –An Experimental Study [Volume 5, Issue 3, 2021, Pages 57-116]
EL Serfy, Asmaa Ahmed The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
ElShabasy, Mohy Sami Mohamed Mohamed Measuring the Extent of Acceptability of Income Tax in Egypt from the Perspective of the Tax Community (A Testy Study) [Volume 5, Issue 2, 2021, Pages 586-626]
El Shabasy, mohi sami Mohamed Mohamed Proposed Model to Measure Satisfaction User of Financial Statements for SMEs (A Testy Study) [Volume 4, Issue 1, 2020, Pages 291-344]
El shafeey, yaser zakrya 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 [Volume 4, Issue 1, 2020, Pages 67-162]
Elshahawy, Rehab The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Elsharawy, Hosam Hassan Mahmoud The Impact of Ownership Structure on Value Relevance of Accounting Information: An Empirical Study on Firms listed on the Egyptian Stock Exchange [Volume 3, Issue 1, 2019, Pages 156-192]
Elsharkawy, Lamis Mustafa The Impact of Board Characteristics on the Disclosure of the Forward-Looking Information Evidence from the Egyptian Stock Market [Volume 3, Issue 3, 2019, Pages 1-38]
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- Shreif, Yasmine The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
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]
Eltahan, Ibrahim Mohamed The current and potential effects of the Corona virus outbreak on the financial reporting environment in light of international and Egyptian accounting standards: an exploratory study [Volume 4, Issue 2, 2020, Pages 296-380]
El Tahan, Ibrahim Mohamed Covid-19 pandemic repercussions on the environment and external audit activities with an exploratory study from the Egyptian professional practice environment [Volume 4, Issue 2, 2020, Pages 448-536]
El Wakel, Hossam El said A Proposed Approach to Quality Control of the Professional Performance of Audit Offices in Saudi Arabia: An Empirical Study [Volume 3, Issue 1, 2019, Pages 267-346]
Elwakiel, Dr. Hossam Elsaeid The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]
El werdat, Yussef Ali The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Emmara, Mohamed Rizk Abd El ghafar The moderating effect of economic policy uncertainty on the relationship between sustainability performance disclosure and the cost of borrowed capital for Egyptian firms [Volume 7, Issue 3, 2023, Pages 37-80]
Emmara, Mohamed Rizk Abd El ghafar The Moderating Role of Product Market Competition in the Association between Managerial Ability and Financial Reporting Readability [Volume 8, Issue 1, 2024, Pages 1-27]
Emmara, Mohamed Salama Mohamed Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
Etab, Menan Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
Ez Eldeen, Aser Hassan Yousef The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
Ez El Deen, Aser Hassan Yousef The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
Ez El Deen, Aser Hassan Yousef 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 [Volume 4, Issue 1, 2020, Pages 103-156]

F

Fadaly, Dina The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
Fadaly, Dina The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
Fadaly, Dina Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
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]
Fahmy, Ahmed Mohamed Shawki Mohamed The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
Farag, Hany Khalel Impact of Adoption of International Financial Reporting Standards On the level of accounting reservation in the financial statements - an applied study on companies listed on the Egyptian Stock Exchange From 2013-2017 [Volume 3, Issue 2, 2019, Pages 109-173]
Fared, Hanan Haron The Impact of Digital Transformation on the Information Environment in the Emerging Markets: Evidence From Financial Analyst’s Behavior [Volume 6, Issue 3, 2022, Pages 303-348]
Fared, Hanan Haron Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
Fared, Hanan Haron A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
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]
Fateh, Walaa Mohamed Abd Elalim Abd El Azim A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
Feteha, Mohamed Mohamed Mohamed Elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment - an exploratory study [Volume 7, Issue 1, 2023, Pages 343-383]
Foda, Elsayed Ahmed Mahmoud The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
Foda, Elsayed Ahmed Mahmoud The Mediation effect of Tax Avoidance on the Relationship between Corporate Financial Constraints and Cash Holding: An Empirical Study [Volume 4, Issue 2, 2020, Pages 87-172]
Foda, Elsayed Ahmed Mahmoud The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]

G

Gaber, Khaled Ftahy A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
Gad, Walaa Nasr Eldin Digitization and Accounting Education- How digital Transformation may Drive the shift Toward Accounting Education [Volume 6, Issue 3, 2022, Pages 279-302]
Gazar, Maged Contemporary international and Arab trends of accounting research published in peer-reviewed accounting journals and lessons learned for Arab countries [Volume 5, Issue 1, 2021, Pages 1255-1295]
Ghaly, Ashraf Ahmed Mohamed Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
Ghareb, Ahmed Mohamed Lotfy Measuring Performance in Higher Education Institutions from a Stakeholder Perspective Applied to the Faculty of Technology and Development, Zagazig University (Case Study) [Volume 3, Issue 2, 2019, Pages 1-30]
Ghareb, Ahmed Mohamed Lotfy The Role of International Financial Reporting Standards in Increasing the Effectiveness of Management Accounting by Applying to Egyptian Commercial Banks [Volume 3, Issue 1, 2019, Pages 1-29]
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]
Ghoniem, Mahmoud Raggab Yassin The Impact of the Audit Client's Big Data on the Planning of External Audit Procedures - A Future Vision. [Volume 5, Issue 2, 2021, Pages 171-207]
Gomaa, Ismail Ibrahim The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]

H

Habash, Moriea Saad Corporate Social Responsibility in Saudi Banks [Volume 1, Issue 1, 2017, Pages 613-665]
Habiba, Mohamed Mohamed Mohamed The Relationship between Shares Repurchases Decision and Firm Value from Accounting Prespective in the Light of "Covid-19" Pandemic An Applied Study on Egyptian Stock Exchange Listed Companies [Volume 5, Issue 1, 2021, Pages 1613-1674]
Hafez, Smah Tarek Ahmed The effect of the period of issuing the audit report as an average in explaining the relationship between internal governance mechanisms and the quality of profits in companies listed on the Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-49]
Hafez, Smah Tarek Ahmed The Relationship between Audit Negotiation Strategies and Earning Management Practices in Corporations Listed in Egypt Stock Exchange- An Experimental Study [Volume 5, Issue 1, 2021, Pages 744-800]
Hamad, Hayam Fekry Ahmed Ahmed The Effect of Analysts Cocerage on Accounting Conservatism An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
Hamad, Hayam Fekry Ahmed Ahmed Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
Hamad, Hayam Fekry Ahmed Ahmed Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
Hamad, Hyam Fekry Ahmed Ahmed The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
Hamdy, Hosny The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Hamed, Samehe Abdelmoaty The implications of economic digitization on the international tax framework. Challenges and proposals for development [Volume 4, Issue 3, 2020, Pages 1-57]
Hashad, Tarek Mohamed Omar Measuring the Impact of Corporate Tax Avoidance on the Cost of Equity in light of the Agency Theory: An Empirical Study in the Egyptian Business Environment [Volume 5, Issue 1, 2021, Pages 801-873]
Hashad, Tarek Mohamed Omar The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
Hashad, Tarek Mohamed Omar The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
Hashad, Tarek Mohamed Omar The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
Hassan, Haider Abdel Moniem Mohamed Elements and obstacles to applying the resource consumption accounting approach in Iraqi health units - an exploratory study [Volume 7, Issue 1, 2023, Pages 197-226]
Hassan, Hanan Abd ElMonieom Mostafa The Impact of the Application of Cloud Computing on the Auditor's Report on Continuity of the Facility in Activity [Volume 5, Issue 3, 2021, Pages 393-456]
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]
Hassan, Yousef Salah The Effect of Applying Corporate Governance Principles in Reducing Tax Evasion (An Empirical Study on Companies Listed in the Stock Exchange) [Volume 2, Issue 2, 2018, Pages 407-463]
Hassan, yousef salah Abdollah The role of internal audit in improving the performance of corporate governance by applying to the banking sector [Volume 2, Issue 1, 2018, Pages 191-249]
Hassan, Yousef Salah Abdullah The Effect of the Industrial Specialization of the Auditor on the Relationship Between Auditor Tenure and Stock Return Volatility: An Applied Study on Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 526-586]
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]
Helmy, Reham Mohamed Abd El Latef The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]
Hoger, Hassan ElSayed The Impact of the New Public Administration Model on Government Performance Measures: A Case Study [Volume 3, Issue 2, 2019, Pages 231-271]
Hoger, Hassan El Sayed Hassan El Sayed Assess the effectiveness of government-based IT services [Volume 1, Issue 1, 2017, Pages 96-136]
Hussainey, Khaled Earnings Management Constraints in The UK and The US: The Moderating Role of CEO Compensation in Low vs. High Cash Holding Firms [Volume 8, Issue 1, 2024, Pages 29-77]
Hussin, Amal Hussin Mohamed The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
Hussin, Aqueel Abaas The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Hussin, Mohamed Gasem The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]

I

Ibrahim, Adel N. An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
Ibrahim, Ahmed Kamal Metawaa The Impact of Adopting the Approaches of Multiple Auditors on the Gap in the Performance Quality Expectations of the Audit Process. [Volume 4, Issue 3, 2020, Pages 1-69]
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, Asmaa Abd El Fatah Abd El Fatah A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
Ibrahim, Asmaa Ibrahim Abd-ElRehim The Impact of Risk Disclosure on Investment Efficiency: Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1750-1789]
Ibrahim, Asmaa Ibrahim Abd-ElRehim The effect of analyst coverage on the quality of the financial report and stock price crash risk In Egyptian companies [Volume 6, Issue 2, 2022, Pages 397-462]
Ibrahim, Dalia Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
Ibrahim, Ehab Adel Helmy The role of strategic management of environmental cost in improving the financial performance of industrial companies - An Empirical Study [Volume 2, Issue 2, 2018, Pages 520-573]
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 Disclosure of the Risks of Volatility in a Foreign Exchange Rates on the Earnings Quality : An Empirical Study on the Sector of Pharmaceutical Companies Listed in The Egyptian Stock Exchange During the Period of 2013-2018 [Volume 5, Issue 1, 2021, Pages 1367-1396]
Ibrahim, Mohamed zidan The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
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, Mohamed Zidan Reflections and Accounting Effects of the Corona Virus Crisis (COVID-19) - An Analytical View from an Accounting Perspective [Volume 4, Issue 2, 2020, Pages 1-28]
Ibrahim, Nabil Abd El Raof Analytical Study of Accounting for Insurance Contracts Under (IFRS: 17) "Applied on Egyptian Insurance Companies" [Volume 2, Issue 2, 2018, Pages 115-155]
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]
Ismail, Mawaheb Abdel-Aziz Effect of Audit Quality on Earnings Quality Given Firm`s Operational Characteristics: An Empirical Study on Companies Listed on the Egyptian Stock Exchange [Volume 4, Issue 1, 2020, Pages 1-44]
Ismail, Mawaheb Abdel-Aziz The Interaction Effect of Auditor Industry Specialization and Ownership Concentration on Investment Efficiency: Evidence from Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-45]
Ismail, Mawaheb Abdel-Aziz Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]
Ismail Yousef, Hanan mohamed The impact of corporate governance on the relationship Between the behavior of the Executive Director and the management of profits: an applied study on companies listed on the Saudi stock market [Volume 3, Issue 3, 2019, Pages 228-295]
Issa, Aref mahmoud kamel The Impact of Institutional Ownership on the Effectiveness of Mandatory adoption of IFRS: A Stock Price Crash Risk Perspective [Volume 6, Issue 1, 2022, Pages 73-136]
Issa, Aref mahmoud kamel The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
Issa, Aref mahmoud kamel The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
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]
Kamosh, Sherif Ali Khames Ibrahim The Effect of Auditor’s Assurance on Intellectual Capital (IC) Disclosure on Investors’ Judgements An Experimental Study [Volume 2, Issue 2, 2018, Pages 1-98]
Kamosh, Sherif Ali Khamis Ibrahim The effect of the quality of accounting standards and the level of compliance with their application on the efficiency of corporate investment - the role of the operating characteristics of companies as modified variables - an applied study on companies listed in the Saudi stock market [Volume 4, Issue 3, 2020, Pages 1-86]
Kandil, Yasser Said The effect of the company's operating characteristics and the characteristics of the audit office on the effective relationship of the audit committee with the period of issuing the audit report: an applied study on companies registered in the Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-71]
Kandil, Yasser Said The effect of corporate governance mechanisms on the value relevance of accounting information: An empirical study on companies listed on the Egyptian stock exchange [Volume 6, Issue 3, 2022, Pages 307-364]
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]
Kasab, Yasser Elsayed Determinants of the internal audit management Effectiveness in the government units –The case of the Kingdom of Saudi Arabia [Volume 4, Issue 2, 2020, Pages 29-77]
Kasab, Yasser Elsayed The Determinants of Audit Report Delay Before and After Applying The International Standards: The Case of Saudi Joint Stock Companies [Volume 4, Issue 3, 2020, Pages 1-54]
Kasab, Yasser Elsayed Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
Kasab, Yasser Elsayed The Extent of the External Auditor’s Commitment to Using the Financial Indicators Contained in ISA 570 to Judge the Appropriat-eness of Management’s Use of the Going Concern Basis when Prep-aring the Financial Statements - and its Impact on his Report (An Empirical Study on the Saudi Environment) [Volume 8, Issue 1, 2024, Pages 423-465]
Kasem, Mohamed Walid Mostafa The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]
Kasem, Mohamed Walid Mostafa| Husssin The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Khairy El Madbouly, Dalia Muhammed The Usefulness of Comprehensive Income to Investors Compared to the Net Income: an Empirical Study on listed Firms in the Egyptian Stock of Exchange [Volume 3, Issue 1, 2019, Pages 47-102]
Khalaf, Mohamed Sami Salama Potential effects of disclosure of key audit matters in the audit report on the Egyptian business environment [Volume 7, Issue 1, 2023, Pages 484-556]
Khalefa, Alaa Kamel Hassan Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
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]
Khalil, Hoda Magdy The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 41-61]
Khames, Mohamed Mostafa The Impact of Applying Internet of Things Technology in Light of the Adoption of Cloud Computing on the Inventory Management System [Volume 5, Issue 1, 2021, Pages 1401-1441]
Khames, Mohamed Mostafa A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]
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]
Khames Mohamed, Mohamed Mostafa GOmaa A proposed Framework for the Effectiveness of Resource Consumption Accounting (RCA) as one of the IT-supported Cost Systems in Improving the Firm performance [Volume 2, Issue 1, 2018, Pages 479-534]
Khatab, Mohamed Shehata Khatab The Effect of Lossless and Six Sigma Manufacturing Systems on Activating Quality Cost Accounting: A Theoretical and Field Study [Volume 2, Issue 2, 2018, Pages 47-114]

L

Lotfy, Salma Essam The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]

M

Maawad, ِAhmed Hisham Measuring indicators of financial and operational performance evaluation in light of the application of international financial reporting standards: Evidence from the Saudi business environment [Volume 4, Issue 3, 2020, Pages 1-38]
Magdy, Nebal The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
Magdy, Nebal The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]
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, Abd elhamid Elesawey The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
Mahmoud, Abd Elhamid Elesawy "Implications of Technological Developments in the Field of Blockchains on the Audit Activities and Profession with an Exploratory Study in the Egyptian Environment" [Volume 4, Issue 3, 2020, Pages 1-91]
Mahmoud, Abd Elhamid El esawy The current and potential effects of the Corona virus outbreak on the financial reporting environment in light of international and Egyptian accounting standards: an exploratory study [Volume 4, Issue 2, 2020, Pages 296-380]
Mahmoud, Abd El Hamid El Esawy Classification Shifting of Income Statement Items on the accounting profits Quality with An Empirical Study on Egyptian Corporation [Volume 4, Issue 1, 2020, Pages 345-417]
Mahmoud, Abd El Hamid El essawy Covid-19 pandemic repercussions on the environment and external audit activities with an exploratory study from the Egyptian professional practice environment [Volume 4, Issue 2, 2020, Pages 448-536]
Mahmoud, Alaa Ahmed Mohamed A proposed framework for the application of continuous auditing to develop the role of government internal audit to manage the risks of the system (GFMIS): a field study on government units [Volume 6, Issue 3, 2022, Pages 451-519]
Mahmoud, Amr Elsayed Zaki The Impact of the Application of IFRS 16 Leases on the Benefit of Accounting Information and Decisions of Stakeholders in a Lessee Establishment-Experimental study [Volume 2, Issue 2, 2018, Pages 154-235]
Mahmoud, Amr Elsayed Zaki The Impact of Corporate Governance on the Relationship betweenTax Aggressiveness and Firm Value - An Applied study on listed companies in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 95-181]
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 Abdel Same Determinants and Results of Real Approach to Profit Management - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 3, Issue 3, 2019, Pages 183-227]
Mahmoud, Sahar Abd El Samea The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
Mahmoud, Sahar Abd El Samea Strategic Cost Management in the Cloud Computing Environment- an Exploratory Study in the Egyptian Environment [Volume 6, Issue 3, 2022, Pages 1-61]
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, Wael Hussin Mohamed The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]
Mahmoud, Wael Hussin Mohamed The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
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]
Mandour, Mohamed Mohamed Mohamed Ibrahim Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
Mansour, Ashraf Mohamed Ibrahim The Effect of Adopting International Financial Reporting Standards (IFRS) on Audit Fees of the Financial Statements (Applied Study) [Volume 5, Issue 1, 2021, Pages 223-276]
Mansour, Mohamed Elsayed The Effect of Forward-Looking Information Disclosure in Annual Reports of Firms Listed in Egyptian Stock Market on Credit Decision: An Exploratory and Experimental study [Volume 3, Issue 2, 2019, Pages 31-108]
Mansour, Mohand Hamad Saleh The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
Mashabet, Neama Harb The effect of audit quality on the integrity of the auditor's opinion on going concern. An empirical Study on listed industrial companies in Egypt [Volume 4, Issue 2, 2020, Pages 230-289]
Mashapet, neama Harb The Impact of Corporate Governance Efficiency on the Relationship between Managerial Ability and Audit Fees Evidence from Listed Companies in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 277-350]
Mashapet, neama Harb The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Massoud, Sanaa Maher Mohmady The Impact of Firm Life Cycle on the Relationship between Dividend Policy and Capital Structure: An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 321-379]
Massoud, Sanaa Maher Mohmady Analyzing the Relationship between Board of Directors Characteristics and Disclosure about Cybersecurity Risks and its Impact on Stock Prices: An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 1-62]
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 Abdelhakem The value relevance of research and development expenditures information:Empricial evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 5, Issue 2, 2021, Pages 1-35]
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]
Meligy, Magdi Meligy Abdelhakim The effect of the company's life cycle, social responsibility and the quality of dues on the dividend policy: an applied study on companies included in the EGX-100 index [Volume 4, Issue 2, 2020, Pages 95-169]
Mesabah, Salma Hisham The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
Metwally, Abdelmoneim Bahyeldin Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Mimon, Taher Proposed Framework for Accounting Report on Sustainability of Economic Institutions [Volume 1, Issue 1, 2017, Pages 220-258]
Moawad, Taghred Mokhtar Said Digitization and Accounting Education- How digital Transformation may Drive the shift Toward Accounting Education [Volume 6, Issue 3, 2022, Pages 279-302]
Mobarak, Mohamed Salah The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
Mobarak, Mohamed Salah The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
Mofty, Mohamed Hassan Ali Factors Affecting the Design and Application of Management Control Systems (MCSs) in Saudi Industrial Establishments - Case Study [Volume 2, Issue 1, 2018, Pages 377-418]
Mohamed, Abdulah Hessin Younes The Impact of Board Governance on Corporate Risk-Taking Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
Mohamed, Abdulah Hessin Younes The Impact of Financial Distress under the Moderating Role of Corporate Life Cycle on Managerial Opportunistic Behavior in Determining the Income Tax “Evidence from the Egyptian stock Exchange” [Volume 6, Issue 2, 2022, Pages 329-406]
Mohamed, Abdulah Hessin Younes The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
Mohamed, Amr Mohamed Khamis The Effect of the External Auditor’s Assurance on the Integrated Business Reports on the Stock Investment Decision - Experimental Study [Volume 4, Issue 3, 2020, Pages 1-105]
Mohamed, Amr Mohamed Khamis Study and Examination Effect of Female Participation in the Boards of Directors of Companies Listed in the Egyptian Stock Exchange on Relation between Managerial Ability, CEO Overconfidence and Tax Avidonce Practice. [Volume 5, Issue 1, 2021, Pages 1295-1366]
Mohamed, Hanafy Zaki Eid Sticky Cost: a reference study in the accounting literature in the Egyptian environment from (1994 to 2021) [Volume 6, Issue 3, 2022, Pages 49-126]
Mohamed, Moamen Farhat Elsayed Measuring the Impact of Applying the Standards (IFRS) in the Light of Governance Mechanisms on the Earnings Quality and the Explanatory Power of Financial Analysts [Volume 5, Issue 1, 2021, Pages 440-528]
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]
Mohamed, Mohamed Mostafa Gomaa Khames "The Effectiveness of Using Artificial Neural Networks Models as one of the proposed Tools to Improve the Accuracy of Production Cost Forecasting-Case Study" The Effectiveness of Using Artificial Neural Networks Models as one of the proposed Tools to Improve the Accuracy of Production Cost Forecasting [Volume 3, Issue 3, 2019, Pages 443-488]
Mohamed, Sahar Said Hamad The impact of international financial reporting standards adopting on accounting information quality- An Applied Study in Listed Companies in the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 504-548]
Mohamed, Samir Ibrahim Abdelazim The Impact of the Auditor's Opinion Type and the Degree of his Industrial Specialization on the Earnings Persistence: An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-63]
Mohamed, Samir Ibrahim Abdelazim Studying and Testing The relationship between the Managerial Ability and Audit Report Lag- Evidence from Non-financial Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 245-300]
Mohamed, Samir Ibrahim Abdelazim The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
Mohamed Mohamed, Karima Hassan The Role of Accounting Information Systems in Sustaining Small and Medium Enterprises - A Field Study [Volume 3, Issue 3, 2019, Pages 88-120]
Mohamed Shawky, Ahmed MOhamed The extent of difference in the value-relevance and predictive abilities of net income and comprehensive income for future operating cash flows -an empirical study on the companies listed in Egyptian Stock Exchange from 2016-2018 [Volume 3, Issue 3, 2019, Pages 1-56]
Mohammed, Waleed Bekheit Aboudeif Measuring the extent to which the audit reports issued by the Central Auditing Organization conform to the INTOSAI standards for the auditor's report "Experimental study" [Volume 7, Issue 1, 2023, Pages 45-70]
Moniem, Hanan 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 [Volume 4, Issue 1, 2020, Pages 1-61]
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]
Mostafa, Omaima Abd El naser Mohamed Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
Mostafa, Wael Mostafa Firms’ Financial Performance and Earnings Management: the Case of Egypt [Volume 2, Issue 1, 2018, Pages 1-46]
Motawe, Ahmed Kamal Evaluating the effectiveness of accounting education programs in the formation of personal traits that qualify for practicing the professional uncertainty of auditors in Saudi Arabia (Experimental study) [Volume 3, Issue 3, 2019, Pages 121-182]
Mousa, ElTayeb Hamed Edres Efficiency and effectiveness of financial performance in reducing weakness factors in the Sudanese banking sector: Case study of Bank of Khartoum [Volume 7, Issue 3, 2023, Pages 333-358]
Mousa, Possy Hamdy Hassan The Impact of Internal Corporate Governance Mechanisms on The Relationship between Accounting Conservatism and Tax Avoidance: an Empirical Study on Firms listed in The Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-70]
Mousa, Possy Hamdy Hassan Impact of firm characteristics on Restatements: Audit Report Lag as a mediator variable: an applied study on listed companies on the Egyptian stock Exchange [Volume 5, Issue 3, 2021, Pages 449-500]
Mousa, Possy Hamdy Hassan The Effect of Audit Client adoption of Block Chain Technology on External Auditor's Judgment of assessing Detection Risk and Audit Procedures Planning:an Experimental Study [Volume 6, Issue 2, 2022, Pages 275-328]
Mousa, Possy Hamdy Hassan The relationship between the effectiveness of the internal control structure and the financial statements comparability: the modifying effect of the characteristics of the board of directors: an applied study on companies listed on the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 321-386]
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]
Mustafa, Sameh Abdelsalam Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]
Mustafa, Sameh Abdelsalam Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange [Volume 7, Issue 1, 2023, Pages 1-25]

N

Nafea, Mahmoud Abd El Maksoud The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
Nafea, Mahmoud Abd El Maksoud The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
Nakhal, Ayman Mohamed Sabry The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
Nasan, Dymana The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
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]
Nathan, Demyana Capital Structure and Firm Performance: Empirical Evidence from a Transition Country [Volume 4, Issue 2, 2020, Pages 481-511]
Nathan, Demyana The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
Newegy, Hazem Mahfouz Mohamed The effect of the degree of complexity of accounting estimates on the planning of audit procedures and the auditor's report an experimental study [Volume 3, Issue 3, 2019, Pages 375-442]
Newegy, Hazem Mahfouz Mohamed The effect of the Auditor's compliance with the requirements of including Key Audit matters paragraph in his report on the granting credit decision - an experimental study [Volume 3, Issue 2, 2019, Pages 174-227]
Noser, Abd Elnaser Abd Elatef The Impact of Digital Transformation on Information Asymmetry: Evidence from Saudi Listed Companies [Volume 5, Issue 2, 2021, Pages 438-494]
Noser, Abd Elnaser Abd Elatef The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
Noser, Abd Elnaser Abd Elatef The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]
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]

O

Omar, Ahmed Mohamed The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Osman, Efraa El Fadel The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan [Volume 7, Issue 3, 2023, Pages 359-376]
Osman, Mohamed Ahmed Abd Elaziz A study and Examination the Effect of Family Ownership Structure on the Relationship between Tax Avoidance Practices and Related Party Transactions and Cash Dividends in companies listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 460-525]
Osman, Mohamed Ahmed Abd Elaziz Studying and testing the relationship between auditor’s Firm Reputation and auditor's opinion accuracy regarding going concern of non-financial companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 129-206]
Osman, Mohamed Ahmed Abd Elaziz The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]
Osman, Yasmen Magdy Ragab The effect of applying financial inclusion policies on the financial stability of commercial banks traded on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1018-1046]

R

Rabe, Marwa Ibrahim Proposed accounting framework to support companies in achieving social responsibility of supporting companies with an exploratory study [Volume 3, Issue 1, 2019, Pages 30-66]
Rabie, Marwa Ibrahim The impact of the use of an accounting information system based on blockchain technology on improving the performance of supply chains supported by the technology of the Fourth Industrial Revolution in facing the emerging corona virus With a pilot study [Volume 4, Issue 3, 2020, Pages 1-54]
Rabie, Marwa Ibrahim A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
Rafea, Fatma Ibrahim Mohamed Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
Ragaab, Ayman Ahmed Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
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]
Ragb, Nashwa Shaker Ali Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
Ragheb, Mohamed Ahmed The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Ramadan, Ali Elgohary The Impact of Auditor's Assurance on Companies' Disclosure of Risk Management On the Lending Decision an Experimental Study [Volume 5, Issue 1, 2021, Pages 529-619]
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]
Ramadan, Maha Mohamed The Role of Audit Quality in Reducing Agency Costs and Cost of Equity Capital -An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 3, Issue 2, 2019, Pages 51-96]
Ramadan, Maha Mohamed The Relative Ability Of Net In-come, Comprehensive Income and its Components in Predicting Future Cash Flows, Net Income and Comprehensive Income An Empirical Comparative Study on Firms Iisted in The Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-36]
Ramadan, Maha Mohamed The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Ramadan, Maha Mohamed The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
Ramadan, Maha Mohamed Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
Ramadan, Maha Shafik The Impact of Financial Distress, Firm Size, and Audit Quality on Earnings’ Management Evidence from Companies listed in the Egyptian Stock Exchange [Volume 4, Issue 3, 2020, Pages 1-48]
Ramadan, Maha Shafik The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
Ramdan, Ali Gohary The Impact of the Auditor's Disclosure of key Audit Matters on the Investment Decision in Shares of Listed companies in The Egyptian Stock Exchange Emperical Study [Volume 5, Issue 2, 2021, Pages 409-459]
Ramely, Sanaa Mohamed Rezk 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 [Volume 4, Issue 1, 2020, Pages 163-246]
Ramily, Sanaa Mohamed Rizk The Impact of the nature of ownership (family / non-family) on the relationship between the companies ’commitment to disclose Segmental information and the timeliness of their financial reports “An applied study on companies listed on the Egyptian Stock Exchange” [Volume 4, Issue 2, 2020, Pages 1-44]
Ramly, Sanaa MOhamed Rezk The Impact of the Perceived Audit Quality and the Auditor's Opinion Type on the Value Relevance of Accounting Information :An Empirical Study on listed (Non-Financial) Firms in the Egyptian Stock Exchange. [Volume 2, Issue 2, 2018, Pages 201-260]
Rashed, Mohamed Ibrahim MOhamed The Impact of Audit Firm's Size and Rotation on Accounting and Real Earning Management Practices An Empirical Study on Egyptian Listed Companies [Volume 4, Issue 1, 2020, Pages 1-66]
Rasheed, Dalia Morsy Mohammed Hassan Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
Rashid, Mohamed Ibrahim Mohamed The Effect of Different External Audit's Approaches on the Readability of the Opinion Basis's Paragraph and Explanatory Paragraphs in the Auditor's Report -An Empirical Study on Egyptian Listed Companies [Volume 4, Issue 3, 2020, Pages 1-62]
Rashid, Mohamed Ibrahim Mohamed The Effect of Audit Client's Industry Characteristics on the Relationship between Audit Firm Reputation and the Degree of Its Industrial Specialization- Evidence from Egyptian Listed Companies [Volume 5, Issue 3, 2021, Pages 169-444]
Rashid, Mohamed Ibrahim Mohamed The Effect of Applying New Accounting Standards on the Relationship between both Auditor Tenure, Audit Firm Tenure and audit report Lag- Evidence from Listed Companies in Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 283-352]
Rashid, Mohamed Ibrahim Mohamed The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
Rizk, Sameh Abd El Ghany Mohamed Abd El Ghany Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]

S

Saada, Tarek Ibrahim The Impact of Disclosure of the Risks of Volatility in a Foreign Exchange Rates on the Earnings Quality : An Empirical Study on the Sector of Pharmaceutical Companies Listed in The Egyptian Stock Exchange During the Period of 2013-2018 [Volume 5, Issue 1, 2021, Pages 1367-1396]
Saada, Tarek Ibrahim Measuring and Evaluating Earnings Management Practices on the Commercial Banks Listed on the Egyptian Exchange According to the Loans Loss Provisions (LLPs): An Analytical Multi-Level Empirical Study [Volume 5, Issue 2, 2021, Pages 271-320]
Saada, Tarek Ibrahim Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
Saad Eldeen, Eman Mohamed The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Saed, Mohamed Ramadan Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
Said, said Abd El fatah A Proposed Accounting Model for Measuring the Impact of Asset Quality on Profitability: An Applied Study [Volume 4, Issue 3, 2020, Pages 1-39]
Said, Shimaa Mohamed The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms [Volume 5, Issue 2, 2021, Pages 60-121]
Sakr, Ahmed Mohamed An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Sakr, Ahmed Mohamed An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
Salama, Aya Alaa Essmat Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
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]
Saleh, Ahmed Elsayed Ibrahim The Moderating Effect of the Firm Life Cycle Stages on the relationship between ICS Material Weaknesses in the and Modification of the Auditor's opinion regarding Going Concern of Non-financial Companies Listed on The Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 243-314]
Saleh, Gehan An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
Saleh, Mohamed Ahmed Mohamed The effect of applying financial inclusion policies on the financial stability of commercial banks traded on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1018-1046]
Saleh, Mohamed Tarek The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]
Saleh, Nermin Mohamed Shaker Ibrahim The Impact of the Level of Capital Adequacy and Related Risk Management Disclosure on The Value of Commercial Bank- An Empirical Study on Egyptian Listed Commercial Banks [Volume 5, Issue 2, 2021, Pages 50-108]
Saleh, Safaa Ahmed The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
Saleh, Safaa Ahmed Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
Saleh, Tamer Mahmoud Mohamed The Impact of Sustainability Accounting Disclosure Level on the Islamic Bank Value: An Applied Study on Arab Islamic Banks [Volume 4, Issue 3, 2020, Pages 1-39]
Saleh, Tamer Mahmoud Mohamed The Impact of Audit Quality and Profit Quality on Stock Prices - An Empirical Study on Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 437-497]
Salem, Ahmed Mohamed Kamel The causes of fraud in financial reports between third party confidence in the output of the audit profession and the inevitable development of the profession: the case of Mobily [Volume 3, Issue 3, 2019, Pages 1-36]
Samaan, Ahmed Mohamed Shaker Hassan Analysis of cost behavior in periods of stability and crises: Is there an impact of managerial overconfidence? (an empirical analytical approach on Egyptian companies) [Volume 4, Issue 2, 2020, Pages 278-360]
Samaan, Ahmed Mohamed Shaker Hassan The moderating variables for the relationship between managerial overconfidence and restatement of financial statements (an empirical approach on Egyptian companies) [Volume 4, Issue 3, 2020, Pages 1-75]
Samaan, Ahmed Mohamed Shaker Hassan The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
Samaan, Ahmed Mohamed Shaker Hassan The Analysis of Financial Reporting Quality Characteristics in Stability and Shocks Periods: Is There an Impact of Managerial Overconfidence in the Light of Competition Level in the Products Market as a Moderating Variable? An Empirical Study on the Egyptian listed companies [Volume 7, Issue 1, 2023, Pages 542-628]
Samaan, Ahmed Mohamed Shaker Hassan Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
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]
Sedik, Marwa Anwar An Examination of the Financial Determinants of Growth of the Firm [Volume 7, Issue 2, 2023, Pages 41-64]
Serag, Asmaa Abd El- Monem A Proposed Framework for Big Data Analytics in External Auditing and Its Impact on Audit Quality with A Field Study in Egypt [Volume 4, Issue 3, 2020, Pages 1-60]
Serag, Asmaa Abd El- Monem A Proposed Framework for Value-Based Internal Audit and its Impact on The Added Value and The Expectation Gap of Internal Audit: (A Field Study in Egypt) [Volume 5, Issue 1, 2021, Pages 1183-1254]
Sharaf, Ibrahim Ahmed Ibrahim The Impact of Earnings Management on Investment efficiency of companies : An Empirical Study on companies Listed in the Egyptian Stock Exchange. [Volume 3, Issue 2, 2019, Pages 228-288]
Sharaf, Ibrahim Ahmed Ibrahim The Impact of Operational Characteristics of the Companies on The Perceived Quality of the External Audit : An Empirical Study on a Sample of Non-Financial Companies Listed in the Egyptian Stock Exchange In the Period From 2016 to 2017. [Volume 3, Issue 1, 2019, Pages 67-155]
Sharawi, Hossam Hassan Mahmoud Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
Sharawi, Hossam Hassan Mahmoud The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
Sharawi, Hossam Hassan Mahmoud How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
Sharf, Ibrahim Ahmed Ibrahim 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 [Volume 4, Issue 1, 2020, Pages 55-102]
Shebl, Mona Soliman Mahmoud Effect of Voluntary Disclosure Level on Company Value - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 410-451]
Shebl, Mona Soliman Mahmoud Study and test the impact of the level of environmental disclosure on the quality of financial reports of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 452-519]
Shehab, Edrees Anis Younes Elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment - an exploratory study [Volume 7, Issue 1, 2023, Pages 343-383]
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]
Shehata, shehata Elsayed Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1-46]
Shehata, shehata Elsayed The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
Shehata, shehata Elsayed The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
Shehata, shehata Elsayed The Study and the Test of the Relationship Between the Degree of Actual of Compliance Companies Listed on the Egyptian Stock Exchange with the Requirements of the Quality of the Internal Audit Function and the Market Value of Property Rights [Volume 5, Issue 2, 2021, Pages 1-49]
Shehata, shehata Elsayed The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
Shehata, shehata Elsayed The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]
Shehata, shehata Elsayed The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Shehata, shehata Elsayed The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
Shobeb, Eid Fathy Shabaan The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
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]
Sultan, Hatem Ghanem The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]

T

Taha, Raghda Bahaa Eldin The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Talkhan, Elsayeda Mokhtar Abdelghany The Impact of Financial Reports Readability and Firm Life Cycle Stages on Audit Fees: An Applied Study on Non-financial Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 441-513]
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]
Tammam, Aliaa Abdallah The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Tantawy, Soaad Mousa The impact of managerial ability on the relationship between tax avoidance and stock price crash risk: An empirical study [Volume 6, Issue 2, 2022, Pages 77-136]
Turkey, Noha Elsayed Study and Test the Relationship between the Level of Audit Firms' Activation of Human Capital Practices and the Quality of Financial Reports for Audit Clients in the Business and Professional Practice Environments in Egypt [Volume 5, Issue 2, 2021, Pages 109-170]

W

Wadea, Osama Wagdy A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
Wasel, Aliaa abd el hamid Mohamed The role of information technology applications in accounting and professional in activating the requirements of financial inclusion to achieve the strategy of Egypt 2030 (A field study) [Volume 3, Issue 2, 2019, Pages 106-109]

Y

Yatem, Hamid Nasir Analytical Study for Accountig Disclosure on Sustainable Reports in Iraq Government Units [Volume 7, Issue 1, 2023, Pages 257-301]
Yousef, Amr Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
Yousef, Ayman Yousef Mahmoud The Effect of the Quality of Audit Committee and Cash Incentives on the Intention of accountants and internal auditors to Whistle-Blow the Financial Wrongdoings: An Experimental Study [Volume 4, Issue 2, 2020, Pages 375-440]
Yousef, Ayman Yousef Mahmoud The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
Yousef, Ayman Yousef Mahmoud The Relation between the Method of Committing and Concealing Financial Statements Fraud and Auditors' Judgments Regarding the Intentionality of Identified Misstatements- An Experimental Study [Volume 5, Issue 3, 2021, Pages 501-549]
Yousef, Hanan Mohamed Ismail The effect of auditor’s experience on the relation between the adoption of International Financial Reporting Standards (IFRS) and audit report lag: An applied study on the companies listed in Egyptian stock exchange [Volume 4, Issue 2, 2020, Pages 170-229]
Yousef, Nesren Mohamed Fathy Impact of Disclosing about Value Chain Reintegration Information In & Post Crisis Times on Investors Behavior & Financial Analysts’s Forecastes Accuracy.(A Comparison Experimintal Study) [Volume 5, Issue 1, 2021, Pages 1047-1121]

Z

Zakzok, Samar Abdo Ahmed Study the effect of manufacturing environment factors and activity-based cost measurement system on performance [Volume 2, Issue 1, 2018, Pages 535-588]
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]
Zalaat, Alaa Ashour Abdollah The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
Zalaat, Alaa Ashour Abdollah The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
Zatot, Mahmoud Mohamed The Effect of the operational characteristics of companies on the relationship between audit quality and quality of financial reports: An Applied Study on Listed Companies in the Egyptian Stock Exchange [Volume 3, Issue 1, 2019, Pages 193-266]
Zayed, Mohamed Abdel moiem Abou Elsoud The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
Zayed, Mohamed Abd Elmoniem Reflections and Accounting Effects of the Corona Virus Crisis (COVID-19) - An Analytical View from an Accounting Perspective [Volume 4, Issue 2, 2020, Pages 1-28]
Zayton, Mohamed Khames Gomaa Khatab The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
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]