Alexandria Journal of Accounting Research

Volume & Issue: Volume 7, Issue 1, January 2023

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.

Pages 1-36

shehata Elsayed Shehata; Asmaa Ahmed Elserafy; Shahenda Ashraf Ibrahim Ayob

The Impact of the Application of Blockchain Technology in Business Establishments on the Asymmetry of Accounting Information A Field Guide from the Saudi Environment

Pages 37-94

Essam Ali Farag Badr

The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach)

Pages 95-130

Amal Hussin Mohamed Hussin

The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020

Pages 131-210

Rabei Fatoh Mohamed Eid

The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms

Pages 211-242

Mohamed Khamis Badr Badwy

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

Pages 243-314

Ahmed Elsayed Ibrahim Saleh

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

Pages 315-368

Amira Hamed Elsayed

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

Pages 369-422

Sara Hamdy Attia

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

Pages 423-483

Aida Mohamed Mostafa Ali

Potential effects of disclosure of key audit matters in the audit report on the Egyptian business environment

Pages 484-556

Mohamed Sami Salama Khalaf

Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital

Pages 1-40

Dalia Morsy Mohammed Hassan Rasheed

The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange

Pages 41-61

Hoda Magdy Khalil

The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks)

Pages 1-36

Mohamed Abdel moiem Abou Elsoud Zayed; Mohamed zidan Ibrahim; Marwa Ahmed Abdelrahman Elbstoty

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

Pages 53-148

Tamer Ibrahim Elsawah

The Impact of Activating the Internal Audit Department on the Stakeholders' Perception of the Effectiveness of the Internal Control Structure in Egyptian Governmental Universities - an Experimental Study

Pages 149-210

Hany Khalil farg

The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study

Pages 211-282

Ibrahim Ahmed Ibrahim sharaf

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

Pages 283-352

Mohamed Ibrahim Mohamed Rashid

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

Pages 353-430

Walid Samir Abdelazim Elgably; Samira Abas Mohamed Abou nel

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

Pages 431-516

Rabea Fatoh Mohamed Eid

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

Pages 517-601

Ahmed Said Abd elazim Ahmed

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

Pages 601-659

Essam Hamdy Amin

The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis

Pages 1-29

Dalia Hussein Abdelhay Elsayed

The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study

Pages 1-44

Sofyan Azer Abd El Karim

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"

Pages 45-70

Waleed Bekheit Aboudeif Mohammed

The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study

Pages 71-122

Mohamed Gasem Hussin; Hany Khalil farg; Mohamed Walid Mostafa Kasem

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

Pages 123-154

Bahaa Monzer Ahmed

The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study

Pages 155-196

Mohand Hamad Saleh Mansour

Elements and obstacles to applying the resource consumption accounting approach in Iraqi health units - an exploratory study

Pages 197-226

Haider Abdel Moniem Mohamed Hassan

Analytical Study for Accountig Disclosure on Sustainable Reports in Iraq Government Units

Pages 257-301

Hamid Nasir Yatem

The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University)

Pages 301-342

Aqueel Abaas Hussin; Nasser Nour Eldeen Abd el lateef; Mohamed Walid Mostafa| Husssin Kasem

Elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment - an exploratory study

Pages 343-383

Edrees Anis Younes Shehab; Nasser Nour Eldeen Abd el lateef; Mohamed Mohamed Mohamed Feteha

The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study

Pages 227-256

Mohamed Tarek Saleh

The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study

Pages 385-416

Rawya Reda Ebied; Fatma Ibrahim Elmahwry

Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange

Pages 1-25

Sameh Abdelsalam Mustafa

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

Pages 321-386

Possy Hamdy Hassan Mousa

The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange.

Pages 247-320

Saleh Ali Saleh Ali; Eid Fathy Shabaan Shobeb

The Impact of Corporate Governance on the Relationship betweenTax Aggressiveness and Firm Value - An Applied study on listed companies in the Egyptian Stock Exchange

Pages 95-181

Amr Elsayed Zaki Mahmoud

The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study

Pages 1-94

Abd Elwahab Nasr Ali; shehata Elsayed Shehata; Mahmoud mohamed Elsayed

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)

Pages 181-247

neama Harb Mashapet

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

Pages 542-628

Ahmed Mohamed Shaker Hassan Samaan; Elsayed Gamal Mohamed ElKazaz

The Impact of Accounting Information Quality on the Relationship between Investor Sentiment and Stock Price Crash Risk: Evidence from Firms Listed in the Egyptian Stock Exchange

Pages 457-540

mohamed hamdy awad

The Effect of digital transformation on audit Quality

Pages 417-457

Malak fayez deaf; shehata Elsayed Shehata; Dymana Nasan

Alexandria Journal of Accounting Research

Journal Archive

Volume 8 (2024)

Volume 7 (2023)

Issue 3

Issue 2

Issue 1

Volume 6 (2022)

Volume 5 (2021)

Volume 4 (2020)

Volume 3 (2019)

Volume 2 (2018)

Volume 1 (2017)