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 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]
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 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]
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]
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 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]
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, 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 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]
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]
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]
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, 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]
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 The Factors Influencing Cost and Management Accounting Practices in Manufacturing in Saudi Stock Exchange. [Volume 4, Issue 3, 2020, Pages 1-49]
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]
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]

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]
Baroma, Bassam Samir The Effect of Voluntary Disclosure and Transparency on Directors´ Remuneration Control [Volume 4, Issue 3, 2020, Pages 1-36]

D

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

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]
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]
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 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]
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 Hadidi, Asmaa Capital Structure and Firm Performance: Empirical Evidence from a Transition Country [Volume 4, Issue 2, 2020, Pages 481-511]
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]
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 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 Karmoty, Shimaa Mohamed ElSaed Strengthening audit committees to increase the effectiveness of corporate governance [Volume 4, Issue 3, 2020, Pages 1-30]
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]
El-Moslemany, Racha Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
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]
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]
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]
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, 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, 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]
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]
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]
Etab, Menan Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
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

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]

H

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]
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]

I

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, 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]
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]

K

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]
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]

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]
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]
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]
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]
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]
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, 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]
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]
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]

N

Nakhal, Ayman Mohamed Sabry The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
Nathan, Demyana Capital Structure and Firm Performance: Empirical Evidence from a Transition Country [Volume 4, Issue 2, 2020, Pages 481-511]

R

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]
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]
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]
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]
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]

S

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]
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]
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]
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]
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]

Y

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, 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]

Z

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]