Author Index

A

  • 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 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 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 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]
  • 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]
  • 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]
  • 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]
  • Alomiri, Mohammed Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector [Volume 3, Issue 1, 2019, Pages 1-46]
  • Alroqy, Faisal Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector [Volume 3, Issue 1, 2019, Pages 1-46]

B

  • 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]
  • 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]

E

  • 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-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]
  • 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]
  • 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 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]
  • 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 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]
  • 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]
  • 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 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]

F

  • 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]

G

  • 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]

H

  • 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]

I

  • 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]

K

  • 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]

M

  • 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]
  • 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]
  • 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 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]
  • 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]

N

  • 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]

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]
  • 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]

S

  • 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]
  • 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]

W

  • 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]

Z

  • 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]