Alexandria Journal of Accounting Research

Volume & Issue: Volume 1, Issue 1, June 2017

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

Pages 1-48

Abd Elwahab Nasr Ali

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

Pages 49-99

Shahata Elsayed Shehata

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

Pages 100-150

Nasr Taha Hassan; Magdy Melegy Abd El Hakim Melegy

The Impact of The Disclosure of Sustainable Development Activities on the Quality of Financial Reports in Saudi Banks Theoretical and Field Study.

Pages 152-219

Yaser Ahmed El Graf

Proposed Framework for Accounting Report on Sustainability of Economic Institutions

Pages 220-258

Taher Mimon; Fateh El Ghalab

The future of narrative disclosure from the perspective of strategic management accounting with a prospective study.

Pages 259-333

Marwa Rabee Ibrahim

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

Pages 334-377

Kasemy El saed; Hersh 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

Pages 378-474

Mohamed Ahmed Ahmed Ali

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.

Pages 475-549

Mohamed Abd El Aziz Mohamed Abo EL Elaa

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

Pages 550-625

Mohamed Zidan Ibrahim; محمد عبد المنعم زاید

The effect of companies meeting the requirements of listing in the Egyptian index ESG's responsibility on the value and performance of the company .

Pages 626-694

Eid Mahmoud Abo Zed Abd El Naser

Knowledge, Skills and Pedagogy Components for Accounting Education Development in Egypt ( A Survey Research)

Pages 695-723

Amani Hussein Kamel

Increasing the Effectiveness of Accounting Education Through Activating developed Techniques.

Pages 1-68

Fathi Rizk El Swafery

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

Pages 69-126

Doaa Hafez Emam El Latif

The role of VAT declarations in tax accounting under Law 67 of 2016

Pages 127-169

Ahmed Fawzy El Kholy

The role of audit in rationalizing spending in government units in Algeria as an entry point for financial corruption

Pages 170-196

Hakima Helmy; liala Helmy; Nawal Bahy

The development of management accounting methods in Egypt in light of the contemporary economic changes in order to support sustainable development

Pages 197-246

Abeer Mohamed Ryad Fahmy

Proposed Accounting Approach for Integration between Flexible Accounting System and Six Sigma System for Improving Performance in the Drinking Water Sector-Exploratory study

Pages 247-293

Mohamed Abd El Rahman El Abdy; Medht Mohamed Ali Farhat; Mohamed Ali Abd El Aziz Ghareb

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

Pages 294-384

Samir Kamel Mohamed Issa; Mohamed Khames Khatab Ziton

The responsibility of the accountant and the auditor to detect and reduce financial and administrative corruption

Pages 385-405

Mohamed El Faiomy 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

Pages 406-448

Abd El Naser Nour; Mohamed Matr

The Role of Green National Accounting in Supporting CP Technology in Business Organizations "Analytical Study"

Pages 449-487

Azza Ahmed Abd El Aal

The effect of integration between balanced performance measurement and strategic map on long term financial performance: an empirical study in the Egyptian environment

Pages 488-544

Sahar Abd El Samee Mahmoud

Activate the role of using Extensible Business Reporting Language XBRL In the preparation of sustainability reports

Pages 445-612

Karema Hassan Mohamed Mohamed Soliman

Corporate Social Responsibility in Saudi Banks

Pages 613-665

Moriea Saad Habash; Ahmed Masfoh El Malky

Is Egyptian Corporate Financial Reporting Becoming More Conservative?

Pages 666-702

Ahmed Hassan Ahmed

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

Pages 703-747

Sherif Aly Khamis Ibrahim

Proposed framework for measurement and disclosure of the alternative performance measure prepared In accordance with non-GAAP accounting principles

Pages 1-38

Mohamed Reda Abd El Fatah Khalel

Evaluate the feasibility of using business performance measures to measure the operating performance of non-profit units

Pages 39-95

Ebtsam Mahmoud Fahmy Mostafa

Assess the effectiveness of government-based IT services

Pages 96-136

Hassan El Sayed Hassan El Sayed Hoger

An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board

Pages 137-191

Noha Mohamed Zaki Ali

Evolution of the concept of CSR Review of the literature

Pages 192-222

Ahmed Ayman Ahmed Mohamed El sakhawy

The Effect of Professional Accountant’s Different Levels of Assurance on Investors’ Degree of Confidence and Reliability of Sustainability Indicators - Experimental Study

Pages 223-279

Ahmed Hamdy Abd El Maksod El Gazar

The negative effects of money laundering operations and internal control mechanisms to reduce them in the Egyptian banking system

Pages 280-306

Ahmed Abd El Meged Ahmed

The Effect Of Mandatory IFRS Adopting on Reducing Accrual – Based Earnings Management – Study on Listed Firms in Egyptian Stock Market

Pages 281-335

Ahmed Essam Mahmoud Mohamed

Development of a model for measuring and assessing social responsibility of banks for sustainable development - a field study on the International Commercial Bank (CIB)

Pages 336-388

Ahmed Naim Bayoumi Al-Mhattawi

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

Pages 389-438

El sayeda mokhtar Abd Ghany Talkhan

The relationship between the quality of auditing and financial reports: An applied study on companies registered in the Egyptian Stock Exchange

Pages 439-473

Basma Hassan Mohamed El Abasery

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

Pages 474-532

Dalia El Sayed Abdel Halim Abdel Qader

A suggested framework for external professional emphasis on integrated business reports

Pages 533-563

Souad Zaghloul Abdo

Study the factors affecting the implementation of a cost-based system of activity

Pages 534-568

Samar Abdo Ahmed Zakzouk

Towards a suggested framework for the role of the auditor in the professional emphasis on corporate disclosure of sustainability

Pages 1-70

Amr El Sayed Ahmed Gad El Mawla Nasr

The role of international financial reporting standards in attracting foreign direct investment and its impact on economic development in Egypt

Pages 71-116

Mohamed Samy Salama

Proprietary costs, Disclosure, Industry concentration.

Pages 117-157

Mohamed Aser Ahmed Hassan

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

Pages 117-173

Mahmoud Mohamed El-Sayed

Accounting activities on a time basis as a resource planning tool for container handling terminals "Case Study"

Pages 173-224

Mona Mohamed Mahmoud Awad

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

Pages 225-267

Noha Muhammad Zaki Muhammad Ali

A comparative analytical study between the revised International Auditing Standard ISA 720 for the year 2015, and its current Egyptian counterpart No. 720

Pages 268-317

Dalia El Sayed Abdel Halim Abdel Qader

The effect of the external auditor's emphasis on integrated business reports on the investment decision

Pages 318-360

Souad Zaghloul Abdo

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

Pages 361-423

Siham Abdel-Monji Mubarak

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

Pages 424-488

El Sayeda Mukhtar Abdel-Ghani Talkhan

The effect of Mandatory Disclosure of Engagement Partner Name in the auditor report On Investment decision. An Experimental Study .

Pages 489-539

Ali Hassan Ali Ibrahim El Simsar

A comparative analytical study of the International Financial Reporting Standard No. (9) and the orientations of the Central Bank of Egypt.

Pages 540-589

Sherihan Mohamed Mukhtar

Critical study compared to the International Auditing Standard No. 700 modified and its Egyptian counterpart

Pages 590-633

Basma Hassan Mohamed Al-Abasiri

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

Pages 634-660

Saudi Belkasem; Hadadi Sara

Alexandria Journal of Accounting Research

Journal Archive

Volume 9 (2025)

Volume 8 (2024)

Volume 7 (2023)

Volume 6 (2022)

Volume 5 (2021)

Volume 4 (2020)

Volume 3 (2019)

Volume 2 (2018)

Volume 1 (2017)

Issue 2

Issue 1