Editorial Board

Editor-in-Chief

Prof. Dr. Effat Abu Bakr Al-Sway

Professor and Head of the Accounting Department
Accounting Department - Faculty of Business - Alexandria University-Egypt

effat.elsawyalexu.edu.eg

Editorial Manager

Dr. Reda Mahmoud Abd Elrehim

Assistant Professor, Faculty of Business, Alexandria University, Egypt

dr.redamahgmail.com

Dr. Amr Mohamed Khamis

Assistant Professor, Faculty of Business, Alexandria University, Egypt

amrkhamis03gmail.com

Editorial Board

Prof. El Said Abdel Maqsoud Debian

Alexandria University - Faculty of Business - Egypt

elsayed.abdelmaksoudalexu.edu.eg

Prof. Dr. Kamal Al-Din Mustafa Al-Dahrawi

Alexandria University - Faculty of Business - Egypt

kamal.eldahrawyalexu.edu.eg

Prof. Dr. Al-Amira Ibrahim Osman

Alexandria University - Faculty of Business - Egypt

amira.osmanalexu.edu.eg

Prof. Dr. Ismail Ibrahim Gomaa

Alexandria University - Faculty of Business - Egypt

ismail.i.gomaaalexu.edu.eg

Prof. Dr. Ahmed Hussein Aly Hussein

Alexandria University - Faculty of Business - Egypt

ahmed.hassenalexu.edu.eg

Prof. Mohamed Abd El Hamid Tahoun

Alexandria University - Faculty of Business - Egypt

mohamed.tahounalexu.edu.eg

Prof. Abdel Wahab Nasr Ali

Accounting and Auditing prof.
Alexandria University - Faculty of Business - Egypt

abdelwahab.nasralexu.edu.eg

Prof. Ahmed Othman Rashwan Kholeifa

Professor of Accounting, Alexandria University, Egypt. Reader of Accounting, Edge Hill School, the Uk

kholeifaedgehill.ac.uk

Prof. Magdy Farag

California State Polytechnic University, Pomona

mfaragcpp.edu

Technical Editor

Mr. Hassan Ali Hassan

Scientific Publishing Department - College of Business - UniversityAlexandria-Egypt

hassanaly666yahoo.com

Mrs. Mona Ibrahim Youssef

Scientific Publishing Department - CollegeBusiness- university Alexandria-Egypt

myyoussef066gmail.com