Keyword Index

A

  • Abnormal Returns The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
  • Accountability The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
  • Accountability of responsibility 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]
  • Accoun-tants and Internal Auditors 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]
  • Accounting conservatism 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]
  • Accounting conservatism 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]
  • Accounting conservatism The Relationship between Competitive Environment Characteristics, the Accounting Conservatism and the Firm Market Value An Empirical Study of the Saudi Business Environment [Volume 1, Issue 2, 2017, Pages 181-236]
  • Accounting conservatism 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]
  • Accounting conservatism 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]
  • Accounting conservatism 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]
  • Accounting conservatism 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]
  • Accounting conservatism The Impact of the Quality of Financial Reporting on the Relationship between Corporate Governance and Firm Value"Empirical Study on the Egyptian Listed Companies" [Volume 5, Issue 2, 2021, Pages 380-437]
  • Accounting conservatism The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
  • Accounting conservatism A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 195-235]
  • Accounting Consevatism The Effect of Analysts Cocerage on Accounting Conservatism An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
  • Accounting disclosure 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 [Volume 1, Issue 1, 2017, Pages 361-423]
  • Accounting disclosure An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
  • Accounting disclosure Analytical Study for Accountig Disclosure on Sustainable Reports in Iraq Government Units [Volume 7, Issue 1, 2023, Pages 257-301]
  • Accounting estimates 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]
  • Accounting estimates The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
  • Accounting framework 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]
  • Accounting information Value Relevance of Accounting Information: An Empirical Comparative Study on Egyptian and Saudi Listed Companies [Volume 3, Issue 1, 2019, Pages 347-405]
  • Accounting information The Impact of the Application of IFRS 16 Leases on the Benefit of Accounting Information and Decisions of Stakeholders in a Lessee Establishment-Experimental study [Volume 2, Issue 2, 2018, Pages 154-235]
  • Accounting information The impact of foreign exchange rates liberalization on the evaluation role of accounting information with application in Egypt [Volume 1, Issue 2, 2017, Pages 77-145]
  • Accounting information 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 [Volume 1, Issue 1, 2017, Pages 389-438]
  • Accounting information 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 [Volume 1, Issue 1, 2017, Pages 424-488]
  • Accounting information 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]
  • Accounting information The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
  • Accounting information The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
  • Accounting Information Quality 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]
  • Accounting Information Quality The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
  • Accounting Information Quality Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
  • Accounting Information Quality The impact of international financial reporting standards adopting on accounting information quality- An Applied Study in Listed Companies in the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 504-548]
  • Accounting Information Quality 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 [Volume 7, Issue 1, 2023, Pages 457-540]
  • Accounting information system 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]
  • Accounting information system A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
  • Accounting information systems The Role of Accounting Information Systems in Sustaining Small and Medium Enterprises - A Field Study [Volume 3, Issue 3, 2019, Pages 88-120]
  • Accounting information systems The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Ac-counting Information Systems The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
  • Accounting Journals Contemporary international and Arab trends of accounting research published in peer-reviewed accounting journals and lessons learned for Arab countries [Volume 5, Issue 1, 2021, Pages 1255-1295]
  • Accounting Measurement and Disclosure The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
  • Accounting Principles Proposed framework for measurement and disclosure of the alternative performance measure prepared In accordance with non-GAAP accounting principles [Volume 1, Issue 1, 2017, Pages 1-38]
  • Accounting programs Accounting Software that meets The Determinants of Selecting Appropriate User’s Satisfaction: Empirical Evidence from Lebanon [Volume 1, Issue 2, 2017, Pages 70-112]
  • Accounting Quality The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Accounting Research Contemporary international and Arab trends of accounting research published in peer-reviewed accounting journals and lessons learned for Arab countries [Volume 5, Issue 1, 2021, Pages 1255-1295]
  • Accounting skills and professional ethics 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]
  • Accounting standards compliance 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]
  • Accounting Standards quality 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]
  • Accounts Governance 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 [Volume 1, Issue 1, 2017, Pages 334-377]
  • Accrual based earnings Earnings Versus Cash Flows in Predicting Future Cash Flows: Evidence From Egypt and KSA [Volume 5, Issue 1, 2021, Pages 714-743]
  • Accrual basis The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
  • Accrual basis The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
  • Accrual basis The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
  • AC effectiveness Audit Committee Effectiveness and Corporate Sustainable Growth: The Case of Egypt [Volume 4, Issue 2, 2020, Pages 537-578]
  • Activity Based Costing "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]
  • Administrative Accountant The impact of the integration between the management accountant and the data scientist on the rationalization of administrative decision-A field stud [Volume 3, Issue 3, 2019, Pages 37-87]
  • Adoption of International Financial Report Standards Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
  • Adoption of International Financial Report Standards (IFRS) The impact of international financial reporting standards adopting on accounting information quality- An Applied Study in Listed Companies in the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 504-548]
  • Agency Costs 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]
  • Agency Costs Measuring the Impact of Corporate Tax Avoidance on the Cost of Equity in light of the Agency Theory: An Empirical Study in the Egyptian Business Environment [Volume 5, Issue 1, 2021, Pages 801-873]
  • AIS A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
  • Algerian Auditing Standards 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 [Volume 1, Issue 1, 2017, Pages 334-377]
  • Allocation of tax rights The implications of economic digitization on the international tax framework. Challenges and proposals for development [Volume 4, Issue 3, 2020, Pages 1-57]
  • Alternative Performance Proposed framework for measurement and disclosure of the alternative performance measure prepared In accordance with non-GAAP accounting principles [Volume 1, Issue 1, 2017, Pages 1-38]
  • Altman Z.score model 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]
  • Altman Z-Score models Using Altman Z-Score Models for Predicting Financial Distress for Companies – The Case of Egypt panel data analysis [Volume 6, Issue 1, 2022, Pages 1-28]
  • Ambiguity of Financial Reports The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
  • Analyst Coverage Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
  • Analyst Forecasts Accuracy The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
  • Analysts Coverag The Effect of Analysts Cocerage on Accounting Conservatism An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
  • Analysts Coverage 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]
  • Analysts Coverage Hayes Model The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
  • Annual financial report 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]
  • Annual financial reports readability The Impact of Annual Financial Reports Readability on the Cost of Debt Capital and Audit Fees: An Empirical Study on Firms Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 337-412]
  • Annual Reports The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
  • Applying New Accounting Standards 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 [Volume 7, Issue 1, 2023, Pages 283-352]
  • Arab countries Contemporary international and Arab trends of accounting research published in peer-reviewed accounting journals and lessons learned for Arab countries [Volume 5, Issue 1, 2021, Pages 1255-1295]
  • Argument Mapping Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]
  • Artificial Intelligence (IA) The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
  • Artificial Neural Networks "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]
  • Asset Quality A Proposed Accounting Model for Measuring the Impact of Asset Quality on Profitability: An Applied Study [Volume 4, Issue 3, 2020, Pages 1-39]
  • Attributes based costing (ABCII) A proposed framework for integration between attributes based- costing (ABCII) and theory of constraint (TOC) to maximize the profitability of business establishments A field study [Volume 5, Issue 2, 2021, Pages 555-613]
  • Audit - Activities - Reports - Procedures The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
  • Audit Business Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
  • Audit Committee 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]
  • Audit Committee 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]
  • Audit committee effectiveness 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]
  • Audit committees Strengthening audit committees to increase the effectiveness of corporate governance [Volume 4, Issue 3, 2020, Pages 1-30]
  • Audit Crisis 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 [Volume 1, Issue 1, 2017, Pages 334-377]
  • Audit Effort The Effect of Firms’ Operating Characteristics on the Relationship between Financial Statements Comparability and Audit Effort: Evidence from Listed Firms on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 229-301]
  • Audit Effort The impact of Managerial Ability and the Attributes of the Auditor and his firm on the Relationship between Audit Effort and the Accuracy of his going concern opinion: An applied study in companies listed on the Egyptian stock Exchange. [Volume 5, Issue 3, 2021, Pages 549-611]
  • Audit Expectations Gap The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Audit firm characteristics 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]
  • Audit Firm Reputation The Effect of Audit Client's Industry Characteristics on the Relationship between Audit Firm Reputation and the Degree of Its Industrial Specialization- Evidence from Egyptian Listed Companies [Volume 5, Issue 3, 2021, Pages 169-444]
  • Audit Firm Rotation 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]
  • Audit Firm Size - Financial Regulatory Authority Audit Firm Size and its Registration with the Financial Regulatory Authority as Determinants of the Relationship Between the Alternatives of Outsourcing the Internal Audit Function and CPA Decision to Rely on It: An Experimental Study [Volume 5, Issue 1, 2021, Pages 165-222]
  • Audit Firm Style The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
  • Auditing 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 [Volume 1, Issue 1, 2017, Pages 334-377]
  • Auditing Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
  • Auditing client The Impact of the Audit Client's Big Data on the Planning of External Audit Procedures - A Future Vision. [Volume 5, Issue 2, 2021, Pages 171-207]
  • Auditing Quality An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board [Volume 1, Issue 1, 2017, Pages 137-191]
  • Auditing Standards An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board [Volume 1, Issue 1, 2017, Pages 137-191]
  • Audit Materiality The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Audit Obstacles 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 [Volume 1, Issue 1, 2017, Pages 334-377]
  • Auditor The Effect of Auditor’s Assurance on Intellectual Capital (IC) Disclosure on Investors’ Judgements An Experimental Study [Volume 2, Issue 2, 2018, Pages 1-98]
  • Auditor The responsibility of the accountant and the auditor to detect and reduce financial and administrative corruption [Volume 1, Issue 1, 2017, Pages 385-405]
  • Auditor The Effect of Professional Accountant’s Different Levels of Assurance on Investors’ Degree of Confidence and Reliability of Sustainability Indicators - Experimental Study [Volume 1, Issue 1, 2017, Pages 223-279]
  • Auditor The Relationship between Audit Negotiation Strategies and Earning Management Practices in Corporations Listed in Egypt Stock Exchange- An Experimental Study [Volume 5, Issue 1, 2021, Pages 744-800]
  • Auditor The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]
  • Auditor's Report The Effect of External Audit Quality on the Delay of the Auditor's Report - An Empirical Study [Volume 2, Issue 1, 2018, Pages 250-313]
  • Auditor Characteristics The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
  • Auditor Effort Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
  • Auditor Experience Auditor Experience and its Registration with the Financial Regulatory Authority as Determinants of the Relationship between Brainstorming practices and his Efficiency in Detecting Fraud in Financial Statements: An Experimental Study [Volume 5, Issue 3, 2021, Pages 301-373]
  • Auditor Experience The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study [Volume 7, Issue 1, 2023, Pages 1-44]
  • Auditor Experience The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]
  • Auditor Experience The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
  • Auditor Experience in Information Technology Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
  • Auditor Gender Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
  • Auditor Going Concern 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 [Volume 7, Issue 1, 2023, Pages 601-659]
  • Auditor Going Concern Opinion The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
  • Auditor Independence 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]
  • Auditor Industry Specialization 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]
  • Auditor Industry Specialization The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
  • Auditor litigation risks the level of accounting conservatism- financial reporting quality – conditional conservatism Analyzing the Relationship between the Level of Accounting Conservatism in Financial Reporting and the Auditor Litigation Risk Theoretical and Field Study in the Egyptian Business Environment [Volume 2, Issue 1, 2018, Pages 57-127]
  • Auditor' Opinion The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]
  • Auditor Registr-ation with the Financial Regulatory Authority Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
  • Auditor Registration with the Financial Regulatory Authority Auditor Experience and its Registration with the Financial Regulatory Authority as Determinants of the Relationship between Brainstorming practices and his Efficiency in Detecting Fraud in Financial Statements: An Experimental Study [Volume 5, Issue 3, 2021, Pages 301-373]
  • Auditor Rotation The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
  • Auditor’s Experience The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
  • Auditor’s Experience 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]
  • Auditor’s Fees The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
  • Auditor's Industry Specialization The Effect of Audit Client's Industry Characteristics on the Relationship between Audit Firm Reputation and the Degree of Its Industrial Specialization- Evidence from Egyptian Listed Companies [Volume 5, Issue 3, 2021, Pages 169-444]
  • Auditors' Judgments The Relation between the Method of Committing and Concealing Financial Statements Fraud and Auditors' Judgments Regarding the Intentionality of Identified Misstatements- An Experimental Study [Volume 5, Issue 3, 2021, Pages 501-549]
  • Auditor's Narcissism The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
  • Auditor's Opinion Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
  • Auditor's Opinion Type 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]
  • Auditor specialization The relationship between earnings management and investment efficiency with auditor industry specialization and board independence as two moderating variables An empirical study on companies listed in the Egyptian stock exchange [Volume 5, Issue 3, 2021, Pages 313-392]
  • Auditor specialization The impact of international financial reporting standards adopting on accounting information quality- An Applied Study in Listed Companies in the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 504-548]
  • Auditor's registration with the Financial Supervisory Authority 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 [Volume 7, Issue 1, 2023, Pages 423-483]
  • Auditor's Report The Impact of the Application of Cloud Computing on the Auditor's Report on Continuity of the Facility in Activity [Volume 5, Issue 3, 2021, Pages 393-456]
  • Auditor Tenure The Effect of the Industrial Specialization of the Auditor on the Relationship Between Auditor Tenure and Stock Return Volatility: An Applied Study on Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 526-586]
  • Auditor Tenure 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 [Volume 7, Issue 1, 2023, Pages 283-352]
  • Auditor Type The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
  • Audit Partner Rotation 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]
  • Audit Partner Style The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
  • Audit Performance Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
  • Audit procedures planning 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]
  • Audit Process 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 [Volume 1, Issue 1, 2017, Pages 69-126]
  • Audit Process The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Audit quality 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 [Volume 1, Issue 1, 2017, Pages 378-474]
  • Audit quality 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 [Volume 1, Issue 1, 2017, Pages 703-747]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality 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]
  • Audit quality Determinants of Readability of the Annual Financial Report and its Impact on Agency Costs: An Applied Study on Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 1, 2021, Pages 949-1017]
  • Audit quality Study and Examination the Relation between External Audit Quality and Financial Restatement in the Non-Financial EGX-Listed Companies [Volume 5, Issue 1, 2021, Pages 1568-1612]
  • Audit quality Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
  • Audit quality Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
  • Audit quality The Impact of Audit Quality and Profit Quality on Stock Prices - An Empirical Study on Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 437-497]
  • Audit quality The Impact of Managerial Ability on recognition of goodwill impairment losses: Evidence from Listed Companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 163-208]
  • Audit quality The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
  • Audit quality Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
  • Audit quality The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
  • Audit quality The effect of corporate governance mechanisms on the value relevance of accounting information: An empirical study on companies listed on the Egyptian stock exchange [Volume 6, Issue 3, 2022, Pages 307-364]
  • Audit quality The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
  • Audit quality The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
  • Audit quality Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
  • Audit Report 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]
  • Audit Report 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]
  • Audit Report The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Audit Report 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]
  • Audit Report The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
  • Audit Report 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) [Volume 7, Issue 1, 2023, Pages 181-247]
  • Audit Report Complexity The Impact of Key Audit Matters Disclosure on Audit Report Complexity and its Reflection on Investment Decisions:An Experimental Study [Volume 7, Issue 3, 2023, Pages 251-332]
  • Audit Report Readability The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
  • Audit Risk The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
  • Audit Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
  • Audit Risk The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
  • Audit risks (AR) Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
  • Audit standard The Impact of the Auditor's Disclosure of key Audit Matters on the Investment Decision in Shares of Listed companies in The Egyptian Stock Exchange Emperical Study [Volume 5, Issue 2, 2021, Pages 409-459]
  • Audit Style Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
  • Audit Type The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]

B

  • Bad news hoarding theory 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 [Volume 7, Issue 1, 2023, Pages 457-540]
  • Bad News Withholding The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
  • Balanced Scorecard The effect of integration between balanced performance measurement and strategic map on long term financial performance: an empirical study in the Egyptian environment [Volume 1, Issue 1, 2017, Pages 488-544]
  • Balanced Score Card The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
  • Balancing Barograms and Performance The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
  • Banking Profitability Indicators Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
  • Bank liquidity The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Bank of Khartoum Efficiency and effectiveness of financial performance in reducing weakness factors in the Sudanese banking sector: Case study of Bank of Khartoum [Volume 7, Issue 3, 2023, Pages 333-358]
  • Bank O Meter Model The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
  • Bank Risks Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
  • Bankruptcy Risk The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]
  • Bank size The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Based Internal Audit A Proposed Framework for Value-Based Internal Audit and its Impact on The Added Value and The Expectation Gap of Internal Audit: (A Field Study in Egypt) [Volume 5, Issue 1, 2021, Pages 1183-1254]
  • Based Internal Audit The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Basel (3) Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
  • Basel III Issue - IASB Board - Optional Accruals - Profit Management - IFRS9 - International Financial Reporting Recognition and Measurement of Credit Loss - Loan Loss provision - Non-Optional Accruals - Quality of Financial Reports 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]
  • Basel Requirements Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]
  • Basu The Effect of Analysts Cocerage on Accounting Conservatism An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
  • Behavioral Finance The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
  • Benchmarking A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Big 4 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]
  • Big 4 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]
  • Big 4 audit firms, accruals covariation and earnings covariation Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
  • Big Data The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
  • Big Data The Impact of the Audit Client's Big Data on the Planning of External Audit Procedures - A Future Vision. [Volume 5, Issue 2, 2021, Pages 171-207]
  • Big Data The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
  • Big Data Analytics The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
  • Big Data Analytics Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Big Data Analytics (BDA) 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]
  • Binary Logistic Regressions 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]
  • Blockchain 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]
  • Blockchain Analytical Study the Role of Fintech for Banking Services and the Relationship to Financial Inclusion in Light of the Banking Law 2020 [Volume 5, Issue 2, 2021, Pages 175-212]
  • Blockchain A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
  • Blockchain The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
  • Blockchain Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
  • Block chain The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
  • Block chain- inherent risk-internal control risk-Detection Risk-audit Procedures planning The Effect of Audit Client adoption of Block Chain Technology on External Auditor's Judgment of assessing Detection Risk and Audit Procedures Planning:an Experimental Study [Volume 6, Issue 2, 2022, Pages 275-328]
  • Blockchain technology "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]
  • Blockchain technology 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]
  • Blockchain technology The Impact of the Application of Blockchain Technology in Business Establishments on the Asymmetry of Accounting Information A Field Guide from the Saudi Environment [Volume 7, Issue 1, 2023, Pages 37-94]
  • Blockchain technology The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
  • Blockchain technology 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 [Volume 7, Issue 1, 2023, Pages 423-483]
  • Blockchain technology The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
  • Blockchain technology - improving operational efficiency The impact of applying blockchain technology on improving operational efficiency and avoiding fraud in Egyptian insurance companies (Field study) [Volume 7, Issue 2, 2023, Pages 283-327]
  • Board Characteristics 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]
  • Board Characteristics Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
  • Board Characteristics The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
  • Board Characteristics Using Managerial Ownership in Explaining the Relationship between Board Characteristics and Real Earnings Management: Evidence from Saudi Arabia [Volume 7, Issue 2, 2023, Pages 61-102]
  • Board Characteristics The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
  • Board Gender Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
  • Board Gender Diversity 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]
  • Board Gender Diversity The Effect of Board Gender Diversity on Cost of Debt and Dividend Payouts: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 305-370]
  • Board Gender Diversity The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
  • Board gender diversity (BGD), Tax avidonce Study and Examination Effect of Female Participation in the Boards of Directors of Companies Listed in the Egyptian Stock Exchange on Relation between Managerial Ability, CEO Overconfidence and Tax Avidonce Practice. [Volume 5, Issue 1, 2021, Pages 1295-1366]
  • Board Governance The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]
  • Board Governance The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
  • Board Independence 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]
  • Board Independence The Impact of Board Governance on Corporate Risk-Taking Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
  • Board Independence The relationship between earnings management and investment efficiency with auditor industry specialization and board independence as two moderating variables An empirical study on companies listed in the Egyptian stock exchange [Volume 5, Issue 3, 2021, Pages 313-392]
  • Board of Directors 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]
  • Board of Directors Characteristics Analyzing the Relationship between Board of Directors Characteristics and Disclosure about Cybersecurity Risks and its Impact on Stock Prices: An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 1-62]
  • Board Size 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]
  • Board Size 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]
  • Board Size The Impact of Board Governance on Corporate Risk-Taking Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
  • Book value per share 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]
  • Book value per share 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]
  • Book value per share 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) [Volume 7, Issue 1, 2023, Pages 181-247]
  • Borrowing 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 [Volume 1, Issue 1, 2017, Pages 69-126]
  • Brainstorming Auditor Experience and its Registration with the Financial Regulatory Authority as Determinants of the Relationship between Brainstorming practices and his Efficiency in Detecting Fraud in Financial Statements: An Experimental Study [Volume 5, Issue 3, 2021, Pages 301-373]
  • Brainstorming The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]
  • BSC: Adoption Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector [Volume 3, Issue 1, 2019, Pages 1-46]
  • Budgets The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
  • Business Continuity Management factors The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
  • Business Organizations The Role of Green National Accounting in Supporting CP Technology in Business Organizations "Analytical Study" [Volume 1, Issue 1, 2017, Pages 449-487]
  • Business performance Evaluate the feasibility of using business performance measures to measure the operating performance of non-profit units [Volume 1, Issue 1, 2017, Pages 39-95]
  • Business Strategy The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]
  • Business sustainability The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]

C

  • Calendar role The impact of foreign exchange rates liberalization on the evaluation role of accounting information with application in Egypt [Volume 1, Issue 2, 2017, Pages 77-145]
  • Capital Adequacy Ratio The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
  • Capital Investment Efficiency The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
  • Capitalized Intangible assets The Value-Relevance of Capitalized Intangible Assets by Companies Listed on the Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 146-180]
  • Capital structure Capital Structure and Firm Performance: Empirical Evidence from a Transition Country [Volume 4, Issue 2, 2020, Pages 481-511]
  • Capital structure 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]
  • Capital structure The Impact of Firm Life Cycle on the Relationship between Dividend Policy and Capital Structure: An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 321-379]
  • Capital structure An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
  • Capital structure How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
  • CAPM A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Cash basis The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
  • Cash basis The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
  • Cash Dividends, Family Ownership Structure A study and Examination the Effect of Family Ownership Structure on the Relationship between Tax Avoidance Practices and Related Party Transactions and Cash Dividends in companies listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 460-525]
  • Cash Flow Statement The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
  • Cash flow volatility The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
  • Cash Holding 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]
  • Cash Holding Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
  • Cash holdings 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]
  • Cash holdings The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
  • Cash holdings The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
  • Cash holdings The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
  • Cash Incentives 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]
  • Cash to Total Asset Ratio The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
  • Central Bank A comparative analytical study of the International Financial Reporting Standard No. (9) and the orientations of the Central Bank of Egypt. [Volume 1, Issue 1, 2017, Pages 540-589]
  • CEO Double-standards 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]
  • CEO Duality 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]
  • CEO Duality The Impact of Board Governance on Corporate Risk-Taking Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
  • CEO overconfidence The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
  • CEO’s Conduct 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]
  • Challenges - Al- Madar and Libyana Telecom companies Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
  • Characteristics of the Board of Directors The effect of corporate governance mechanisms on the value relevance of accounting information: An empirical study on companies listed on the Egyptian stock exchange [Volume 6, Issue 3, 2022, Pages 307-364]
  • Characteristics of the Board of Directors The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
  • Characteristics of the Board of Directors 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 [Volume 7, Issue 1, 2023, Pages 517-601]
  • Choice of Auditor 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]
  • Choice of Auditor 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]
  • Cleaner Production Technology The Role of Green National Accounting in Supporting CP Technology in Business Organizations "Analytical Study" [Volume 1, Issue 1, 2017, Pages 449-487]
  • Client Acceptance Decisions The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
  • Client Business Risk The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
  • Client-Industry Accounting Complexity The Effect of Audit Client's Industry Characteristics on the Relationship between Audit Firm Reputation and the Degree of Its Industrial Specialization- Evidence from Egyptian Listed Companies [Volume 5, Issue 3, 2021, Pages 169-444]
  • Client-Industry Concentration The Effect of Audit Client's Industry Characteristics on the Relationship between Audit Firm Reputation and the Degree of Its Industrial Specialization- Evidence from Egyptian Listed Companies [Volume 5, Issue 3, 2021, Pages 169-444]
  • Client-Industry Homogeneity The Effect of Audit Client's Industry Characteristics on the Relationship between Audit Firm Reputation and the Degree of Its Industrial Specialization- Evidence from Egyptian Listed Companies [Volume 5, Issue 3, 2021, Pages 169-444]
  • Cloud Computing The Impact of Applying Internet of Things Technology in Light of the Adoption of Cloud Computing on the Inventory Management System [Volume 5, Issue 1, 2021, Pages 1401-1441]
  • Cloud Computing The Impact of the Application of Cloud Computing on the Auditor's Report on Continuity of the Facility in Activity [Volume 5, Issue 3, 2021, Pages 393-456]
  • Cloud Computing Strategic Cost Management in the Cloud Computing Environment- an Exploratory Study in the Egyptian Environment [Volume 6, Issue 3, 2022, Pages 1-61]
  • Cloud Computing The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
  • Cloud Computing Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]
  • Cloud Computing A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
  • Cloud Computing The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
  • Cloud Computing The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
  • Cloud Computing The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
  • COBIT5 The impact of integration between COBIT5 dimensions and internal control components according to the COSO framework on reducing cloud accounting risks A field guide from the Egyptian telecom companies [Volume 6, Issue 3, 2022, Pages 127-226]
  • Coefficient of determination (R2) An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
  • Coefficient of determination (R2) An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
  • Commercial banking The effect of applying financial inclusion policies on the financial stability of commercial banks traded on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1018-1046]
  • Company commitment of governance rules Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
  • Company Growth Study and Examination the Relation between External Audit Quality and Financial Restatement in the Non-Financial EGX-Listed Companies [Volume 5, Issue 1, 2021, Pages 1568-1612]
  • Company's operational characteristics 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]
  • Company Value Effect of Voluntary Disclosure Level on Company Value - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 410-451]
  • Comparability The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
  • Comparability Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
  • Comparability of financial statements The Relationship between the Comparability of Financial Statements and Audit Fees: The Modified Role of the Auditor’s and his Client’s Characteristics: Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 405-462]
  • Comparative Applied Study 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 [Volume 7, Issue 1, 2023, Pages 369-422]
  • Competition Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector [Volume 3, Issue 1, 2019, Pages 1-46]
  • Components of knowledge Knowledge, Skills and Pedagogy Components for Accounting Education Development in Egypt ( A Survey Research) [Volume 1, Issue 1, 2017, Pages 695-723]
  • Comprehensive income volatility The Effect of Comprehensive Income Volatility on Default Risk and Liquidity Risk in Egyptian Insurance Companies [Volume 4, Issue 3, 2020, Pages 1-33]
  • Concentration Ownership Rate The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
  • Concept Mapping Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]
  • Conceptual Framework of Accounting Theory 2018 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]
  • Conservatism 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]
  • Conservative Is Egyptian Corporate Financial Reporting Becoming More Conservative? [Volume 1, Issue 1, 2017, Pages 666-702]
  • Construction Sector The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
  • Consulting The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
  • Content Analysis The Impact of Corporate Governance, Future News and Level of Impression Management on Forward Looking Information An Empirical Study on Companies Listed in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 38-79]
  • Content Analysis Contemporary international and Arab trends of accounting research published in peer-reviewed accounting journals and lessons learned for Arab countries [Volume 5, Issue 1, 2021, Pages 1255-1295]
  • Continuity 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 [Volume 1, Issue 1, 2017, Pages 117-173]
  • Continuity 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]
  • Continuous auditing (CA) Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
  • Continuous Improvement (Kaizen) A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]
  • Contractual Service Margin(CSM) 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]
  • Contractual Servies Margen (CSM) – IFRS: 17 Analytical Study of Accounting for Insurance Contracts Under (IFRS: 17) "Applied on Egyptian Insurance Companies" [Volume 2, Issue 2, 2018, Pages 115-155]
  • Control Activities The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
  • Control and Performance Evaluation The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
  • Control Environment The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
  • Control Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
  • Conventional banks A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 195-235]
  • Corona Pandemic The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]
  • Corona Pandemic (COVID 19) The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Coronavirus 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]
  • Corona virus 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]
  • Corona virus 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]
  • Coronavirus COVID-19 The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
  • Corporate Bankruptcy Prediction The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
  • Corporate Borrow-ing Decisions World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
  • Corporate Cash Holdings The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
  • Corporate Financial Constraints The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
  • Corporate Financial Performance 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]
  • Corporate Going Concern 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 [Volume 7, Issue 1, 2023, Pages 517-601]
  • Corporate Governance 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]
  • Corporate Governance 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]
  • Corporate Governance 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]
  • Corporate Governance The Impact of Corporate Governance, Future News and Level of Impression Management on Forward Looking Information An Empirical Study on Companies Listed in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 38-79]
  • Corporate Governance The Relationship between Competitive Environment Characteristics, the Accounting Conservatism and the Firm Market Value An Empirical Study of the Saudi Business Environment [Volume 1, Issue 2, 2017, Pages 181-236]
  • Corporate Governance The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
  • Corporate Governance 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]
  • Corporate Governance 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]
  • Corporate Governance 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]
  • Corporate Governance 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]
  • Corporate Governance 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]
  • Corporate Governance Strengthening audit committees to increase the effectiveness of corporate governance [Volume 4, Issue 3, 2020, Pages 1-30]
  • Corporate Governance Measuring the Impact of Applying the Standards (IFRS) in the Light of Governance Mechanisms on the Earnings Quality and the Explanatory Power of Financial Analysts [Volume 5, Issue 1, 2021, Pages 440-528]
  • Corporate Governance The Impact of the Quality of Financial Reporting on the Relationship between Corporate Governance and Firm Value"Empirical Study on the Egyptian Listed Companies" [Volume 5, Issue 2, 2021, Pages 380-437]
  • Corporate Political Connections- Investment Decisions- The Egyptian Environment The Impact of Political Connections on Forward-Looking Information Disclosure and its reflection on the efficiency of investment decisions: An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 141-200]
  • Corporate profitability World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
  • Corporate Reporting Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
  • Corporate risk-taking The Impact of Board Governance on Corporate Risk-Taking Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
  • Corporate Social Responsibility 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 [Volume 1, Issue 1, 2017, Pages 550-625]
  • Corporate Social Responsibility (CSR) The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
  • Corporate Social Responsibility- Firm Value- Market Value of Equity-Firm Size-Leverage Corporate Social Responsibility Disclosure and Firm Value: Evidence from Firms listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 261-337]
  • Corporate support 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]
  • Corporate tax avoidance Measuring the Impact of Corporate Tax Avoidance on the Cost of Equity in light of the Agency Theory: An Empirical Study in the Egyptian Business Environment [Volume 5, Issue 1, 2021, Pages 801-873]
  • COSO Committee Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
  • COSO framework The impact of integration between COBIT5 dimensions and internal control components according to the COSO framework on reducing cloud accounting risks A field guide from the Egyptian telecom companies [Volume 6, Issue 3, 2022, Pages 127-226]
  • Cost accounting Study the factors affecting the implementation of a cost-based system of activity [Volume 1, Issue 1, 2017, Pages 534-568]
  • Cost Advantage The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
  • Cost Behavior 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]
  • Cost Entrance 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]
  • Cost Leadership Strategy The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]
  • Cost measurement Study the effect of manufacturing environment factors and activity-based cost measurement system on performance [Volume 2, Issue 1, 2018, Pages 535-588]
  • Cost of Capital study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
  • Cost of Capital The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
  • Cost of Capital Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
  • Cost of Capital The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
  • Cost of Debt study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
  • Cost of Debt The Effect of Board Gender Diversity on Cost of Debt and Dividend Payouts: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 305-370]
  • Cost of Debt Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
  • Cost of debt capital The Impact of Annual Financial Reports Readability on the Cost of Debt Capital and Audit Fees: An Empirical Study on Firms Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 337-412]
  • Cost of Equity Measuring the Impact of Corporate Tax Avoidance on the Cost of Equity in light of the Agency Theory: An Empirical Study in the Egyptian Business Environment [Volume 5, Issue 1, 2021, Pages 801-873]
  • Cost of Equity study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
  • Cost of Equity The Effect of Perceived Audit Quality on The Relation between IFRS Adoption and Cost of Equity: An Evidence From Companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 265-312]
  • Cost of Equity Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
  • Cost of Equity capital 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]
  • Cost of Equity capital 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]
  • Cost Prediction "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]
  • Cost rationalization 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 [Volume 7, Issue 1, 2023, Pages 123-154]
  • Cost Reduction 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 [Volume 7, Issue 1, 2023, Pages 353-430]
  • Costs of activities Development of Activity Costing System Using Cause and Impact Method: A Case Study of a Saudi Industrial Company [Volume 1, Issue 2, 2017, Pages 315-345]
  • Cost Stickiness 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]
  • Cost Stickiness Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
  • Cost Structure The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
  • Cost Systems Impact of Activities Based Costing Systems which Supported by Enterprise Resource Planning Systems on the Firm Performance - Case Study [Volume 1, Issue 2, 2017, Pages 468-561]
  • COVID An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
  • COVID-19 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]
  • COVID-19 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]
  • COVID-19 Proposed Mechanisms to Reduce the Negative Consequences of the COVID- 19 on the Professional Performance of Auditors and to Support their Professional Judgment on the Viability of the Enterprise - Field Study - [Volume 5, Issue 1, 2021, Pages 1442-1513]
  • COVID-19 The Impact of Digital Transformation on Information Asymmetry: Evidence from Saudi Listed Companies [Volume 5, Issue 2, 2021, Pages 438-494]
  • COVID-19 Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
  • COVID-19 Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
  • COVID-19 pandemic 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]
  • COVID-19 pandemic 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]
  • COVID-19 pandemic Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
  • COVID-19 pandemic The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
  • CPA Assurance The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]
  • Credit Risk The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
  • Credit Risk - Digital Transformation Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
  • Credit Scoring The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
  • Creditworthiness The Impact of corporate governance compliance on the relevance of accounting information for evaluation of Creditworthiness for companies: An Empirical Study on companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 53-110]
  • Crisis and Stability Periods The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
  • Cryptocurrency Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
  • C-Score The Effect of Analysts Cocerage on Accounting Conservatism An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
  • Current Ratio Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]
  • Customer Capital Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
  • Customer Relationship Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • Customer Relationship Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • Cyber risk Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
  • Cybersecurity The Impact of Assurance Quality and Level on Cybersecurity Risk Management Program on Non-Professional Egyptian Investors’ Decisions: An Experimental Study [Volume 5, Issue 3, 2021, Pages 1-56]
  • Cybersecurity The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
  • Cybersecurity The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Cyber Security A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
  • Cybersecurity Disclosures The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
  • Cybersecurity risk disclosure report The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Cybersecurity Risk Management The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
  • Cybersecurity Risk Management The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]
  • Cybersecurity Risk Management Report The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
  • Cybersecurity risks disclosure The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
  • Cyberspace The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]

D

  • Dark triad The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
  • Data mining 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]
  • Debt maturity structure The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
  • Decision aids The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
  • Default risk, Liquidity risk The Effect of Comprehensive Income Volatility on Default Risk and Liquidity Risk in Egyptian Insurance Companies [Volume 4, Issue 3, 2020, Pages 1-33]
  • Degree of auditor's industrial specialization 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]
  • Degree of auditor's industrial specialization The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 291-334]
  • Demand Uncertainty The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
  • Deposits The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
  • Detecting Fraud in Financial Statements Auditor Experience and its Registration with the Financial Regulatory Authority as Determinants of the Relationship between Brainstorming practices and his Efficiency in Detecting Fraud in Financial Statements: An Experimental Study [Volume 5, Issue 3, 2021, Pages 301-373]
  • Detection Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
  • Determinants of Audit Report Lag Studying and Testing The relationship between the Managerial Ability and Audit Report Lag- Evidence from Non-financial Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 245-300]
  • Development The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
  • Differentiation Strategy The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]
  • Digital Assets Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
  • Digital skills for internal references Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]
  • Digital Transform-ation and The Block Chains The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
  • Disclosure And Transparency Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
  • Disclosure Index The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
  • Disclosure of Accounting Estimates The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
  • Disclosure - Risk Management - Professional Assurance The Impact of Auditor's Assurance on Companies' Disclosure of Risk Management On the Lending Decision an Experimental Study [Volume 5, Issue 1, 2021, Pages 529-619]
  • Discretionary accruals 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]
  • Discretionary accruals 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]
  • Discretionary accruals The Impact of the Quality of Financial Reporting on the Relationship between Corporate Governance and Firm Value"Empirical Study on the Egyptian Listed Companies" [Volume 5, Issue 2, 2021, Pages 380-437]
  • Discretionary accruals Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
  • Discretionary accruals Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange [Volume 7, Issue 1, 2023, Pages 1-25]
  • Distributed Ledger Technology Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
  • Dividend Payouts The Effect of Board Gender Diversity on Cost of Debt and Dividend Payouts: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 305-370]
  • Dividend policy 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]
  • Dividend policy The Impact of Firm Life Cycle on the Relationship between Dividend Policy and Capital Structure: An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 321-379]
  • Dividend policy How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
  • Dividend policy An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
  • Dividends The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]
  • Double Auditing 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]
  • Drinking Water Sector Proposed Accounting Approach for Integration between Flexible Accounting System and Six Sigma System for Improving Performance in the Drinking Water Sector-Exploratory study [Volume 1, Issue 1, 2017, Pages 247-293]
  • Dual Auditing 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]

E

  • Earning management 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]
  • Earning management Firms’ Financial Performance and Earnings Management: the Case of Egypt [Volume 2, Issue 1, 2018, Pages 1-46]
  • Earning management 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]
  • Earning management Determinants of Readability of the Annual Financial Report and its Impact on Agency Costs: An Applied Study on Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 1, 2021, Pages 949-1017]
  • Earning management Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
  • Earning management A Comparative Study of Earnings Management Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 237-283]
  • Earning Management Practices 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]
  • Earning Management Practices The Relationship between Audit Negotiation Strategies and Earning Management Practices in Corporations Listed in Egypt Stock Exchange- An Experimental Study [Volume 5, Issue 1, 2021, Pages 744-800]
  • Earning Management Practices Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
  • Earning per Share The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
  • Earning Persistence The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
  • Earning quality 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]
  • Earnings Management Strategy The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]
  • Earnings per share 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]
  • Earnings per share 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]
  • Earnings per share The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Earnings per share Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
  • Earnings per share 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) [Volume 7, Issue 1, 2023, Pages 181-247]
  • Earnings persistence 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]
  • Earnings persistence 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]
  • Earnings persistence 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. [Volume 7, Issue 1, 2023, Pages 1-36]
  • Earnings Volatility The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
  • EAS 44 Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]
  • ECL Expected Credit Loss Studying the Impact of IFRS 9 and the Corona Pandemic on the Qualitative Characteristics of Accounting Information with Applying to Banks Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 117-174]
  • E-Commerce (EC) Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 5, Issue 3, 2021, Pages 227-278]
  • E-Commerce (EC) Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 6, Issue 3, 2022, Pages 227-278]
  • Economic Changes The development of management accounting methods in Egypt in light of the contemporary economic changes in order to support sustainable development [Volume 1, Issue 1, 2017, Pages 197-246]
  • Economic Dimension to Combat Coronavirus COVID 19 Studying the Impact of IFRS 9 and the Corona Pandemic on the Qualitative Characteristics of Accounting Information with Applying to Banks Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 117-174]
  • Economic value added (EVA) 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]
  • Effective Audit Committee Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
  • Effectiveness The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
  • Effectiveness A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
  • Effectiveness of planning and plans The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
  • Efficiency Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
  • Efficiency A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
  • EGX The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
  • EGX-100 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]
  • EGX100 Index 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]
  • EGX30 The Impact of Integrated Reporting on Firm Value and Performance:Evidence from Egypt [Volume 3, Issue 2, 2019, Pages 1-50]
  • EGX50 The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
  • EGX-ESG/S&P 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 [Volume 7, Issue 1, 2023, Pages 431-516]
  • Egypt The Impact of Integrated Reporting on Firm Value and Performance:Evidence from Egypt [Volume 3, Issue 2, 2019, Pages 1-50]
  • Egypt Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
  • Egypt Audit Committee Effectiveness and Corporate Sustainable Growth: The Case of Egypt [Volume 4, Issue 2, 2020, Pages 537-578]
  • Egypt Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
  • Egypt The Impact of Assurance Quality and Level on Cybersecurity Risk Management Program on Non-Professional Egyptian Investors’ Decisions: An Experimental Study [Volume 5, Issue 3, 2021, Pages 1-56]
  • Egypt The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
  • Egypt The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
  • Egypt How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
  • Egypt 30 Index A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Egyptian Accounting Standard No. 24 The impact of the quality and inputs of the external audit on the extent to which companies listed on the Egyptian Stock Exchange comply with the Egyptian Accounting Standard No. 24 on Income Taxes [Volume 1, Issue 2, 2017, Pages 1-76]
  • Egyptian Accounting Standard No. (46) Proposed Model to Measure Satisfaction User of Financial Statements for SMEs (A Testy Study) [Volume 4, Issue 1, 2020, Pages 291-344]
  • Egyptian accounting standards The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Egyptian accounting standards 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]
  • Egyptian accounting standards The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
  • Egyptian Auditing Standards 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 [Volume 1, Issue 1, 2017, Pages 334-377]
  • Egyptian Business Environment Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
  • Egyptian Commercial Banks 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]
  • Egyptian companies Is Egyptian Corporate Financial Reporting Becoming More Conservative? [Volume 1, Issue 1, 2017, Pages 666-702]
  • Egyptian Contracting Sector 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]
  • Egyptian Customs Authority The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
  • Egyptian Exchange The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
  • Egyptian Hotels The Effect of Using Nonfinancial Performance Measures in Improving Hotel Performance: Using Balanced- Scorecard Perspectives Empirical Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1105-1139]
  • Egyptian Insurance Companies The Effect of Comprehensive Income Volatility on Default Risk and Liquidity Risk in Egyptian Insurance Companies [Volume 4, Issue 3, 2020, Pages 1-33]
  • Egyptian Social Responsibility Index S \ P \ EGX-ESG 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]
  • Egyptian Stock Exchange Value Relevance of Accounting Information: An Empirical Comparative Study on Egyptian and Saudi Listed Companies [Volume 3, Issue 1, 2019, Pages 347-405]
  • Egyptian Stock Exchange A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Egyptian Stock Exchange Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Egyptian Stock Exchange Effect of Voluntary Disclosure Level on Company Value - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 410-451]
  • Egyptian Stock Exchange The impact of the quality and inputs of the external audit on the extent to which companies listed on the Egyptian Stock Exchange comply with the Egyptian Accounting Standard No. 24 on Income Taxes [Volume 1, Issue 2, 2017, Pages 1-76]
  • Egyptian Stock Exchange The Value-Relevance of Capitalized Intangible Assets by Companies Listed on the Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 146-180]
  • Egyptian Stock Exchange 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 [Volume 1, Issue 1, 2017, Pages 49-99]
  • Egyptian Stock Exchange Studying and Testing the Relationship Between Operational Characteristics of the Companies and Level of Forward-Looking Information Disclosure in Non-Financial Companies Listed on Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 73-128]
  • Egyptian Stock Exchange The Effect of Perceived Audit Quality on The Relation between IFRS Adoption and Cost of Equity: An Evidence From Companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 265-312]
  • Egyptian Stock Exchange The relationship between earnings management and investment efficiency with auditor industry specialization and board independence as two moderating variables An empirical study on companies listed in the Egyptian stock exchange [Volume 5, Issue 3, 2021, Pages 313-392]
  • Egyptian Stock Exchange The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
  • Egyptian Stock Exchange The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]
  • Egyptian Stock Exchange 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 [Volume 7, Issue 1, 2023, Pages 369-422]
  • Egyptian Stock Exchange The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]
  • Egyptian Stock Exchange The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Egyptian Stock Exchange Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Egyptian Stock Exchange Market 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]
  • Egyptian Telecom companies The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
  • EGYX50 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]
  • E- invoicing - Electronic Tax Invoice (ETI) - Taxpayers' Satisfaction - Digital Economy - Informal Economy - Electronic Signature - Electronic Seal- Registration - Integration - Coding of goods and services - Quality of Tax Service - Tax Compliance Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 5, Issue 3, 2021, Pages 227-278]
  • E- invoicing - Electronic Tax Invoice (ETI) - Taxpayers' Satisfaction - Digital Economy - Informal Economy - Electronic Signature - Electronic Seal- Registration - Integration - Coding of goods and services - Quality of Tax Service - Tax Compliance Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 6, Issue 3, 2022, Pages 227-278]
  • Electronic brainstorming Proposed Mechanisms to Reduce the Negative Consequences of the COVID- 19 on the Professional Performance of Auditors and to Support their Professional Judgment on the Viability of the Enterprise - Field Study - [Volume 5, Issue 1, 2021, Pages 1442-1513]
  • Embeddedness of Continuity Practices The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
  • Emerging markets. Interest free banks Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
  • Engagement Partner Name- investment decision The effect of Mandatory Disclosure of Engagement Partner Name in the auditor report On Investment decision. An Experimental Study . [Volume 1, Issue 1, 2017, Pages 489-539]
  • Enterprise Business Risk - Internal Control Effectiveness The Impact of the Auditor Client Business Risk and the Effectiveness of his Internal Control Structure on the External Auditor’s Decision to Rely on the Internal Audit Function –An Experimental Study [Volume 5, Issue 3, 2021, Pages 57-116]
  • Enterprise Resource Planning The Role of Enterprise Resource planning (ERP) Systems in Supporting the Sustainable Competitive Advantage of Supply Chain: An Exploratory Study [Volume 5, Issue 1, 2021, Pages 1047-1105]
  • ENVIRONMENTAL ACCOUNTING The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
  • Environmental Costs The role of strategic management of environmental cost in improving the financial performance of industrial companies - An Empirical Study [Volume 2, Issue 2, 2018, Pages 520-573]
  • Environmental Disclosure Study and test the impact of the level of environmental disclosure on the quality of financial reports of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 452-519]
  • Equity Cost The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
  • ESG The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
  • ESG index The effect of companies meeting the requirements of listing in the Egyptian index ESG's responsibility on the value and performance of the company . [Volume 1, Issue 1, 2017, Pages 626-694]
  • ESG Performance Disclosure The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
  • Estimates of Future cash Flows 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]
  • Evolutionary Search 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 [Volume 7, Issue 1, 2023, Pages 601-659]
  • Expectation Gap of Internal Audit A Proposed Framework for Value-Based Internal Audit and its Impact on The Added Value and The Expectation Gap of Internal Audit: (A Field Study in Egypt) [Volume 5, Issue 1, 2021, Pages 1183-1254]
  • Expectations Gap Expectations gap in internal audit - a comparative study between the government and the private sector in the Saudi environment [Volume 1, Issue 2, 2017, Pages 395-467]
  • Expected Credit Losses Model The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
  • Explanatory power Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
  • Explanatory Power of Financial Analysts Measuring the Impact of Applying the Standards (IFRS) in the Light of Governance Mechanisms on the Earnings Quality and the Explanatory Power of Financial Analysts [Volume 5, Issue 1, 2021, Pages 440-528]
  • Extended Business XBRL Activate the role of using Extensible Business Reporting Language XBRL In the preparation of sustainability reports [Volume 1, Issue 1, 2017, Pages 445-612]
  • EXtensible Business Reporting Language (XBRL) The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
  • External Audit The Effect of External Audit Quality on the Delay of the Auditor's Report - An Empirical Study [Volume 2, Issue 1, 2018, Pages 250-313]
  • External Audit The impact of the quality and inputs of the external audit on the extent to which companies listed on the Egyptian Stock Exchange comply with the Egyptian Accounting Standard No. 24 on Income Taxes [Volume 1, Issue 2, 2017, Pages 1-76]
  • External Audit The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
  • External Auditing 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]
  • External Auditing The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
  • External Auditing Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
  • External auditing environment and activities 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]
  • External Auditing of Financial Statements The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
  • External Auditor The Impact of Internal Audit Quality on Audit Delay (Audit Report Lag):With Practical Study on The Egyptian Auditing Professional Environment [Volume 1, Issue 2, 2017, Pages 237-314]
  • External Auditor The effect of the external auditor's emphasis on integrated business reports on the investment decision [Volume 1, Issue 1, 2017, Pages 318-360]
  • External Auditor Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
  • External auditor Judgement The Effect of Audit Client adoption of Block Chain Technology on External Auditor's Judgment of assessing Detection Risk and Audit Procedures Planning:an Experimental Study [Volume 6, Issue 2, 2022, Pages 275-328]
  • External auditor’s assurance 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]
  • External Auditors in Egypt Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
  • External Audit Quality The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]
  • External verification A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • Extraordinary Returns A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]

F

  • Face-to-Face Teaching Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
  • Fair Value The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Fair Value 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]
  • Faithful Representation The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
  • Faithful Representation (Reliability) Studying the Impact of IFRS 9 and the Corona Pandemic on the Qualitative Characteristics of Accounting Information with Applying to Banks Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 117-174]
  • Family ownership 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]
  • Family ownership The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]
  • Family ownership The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]
  • Feedback A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Finance An Examination of the Financial Determinants of Growth of the Firm [Volume 7, Issue 2, 2023, Pages 41-64]
  • Financial Analyst Gender Impact of Disclosing about Value Chain Reintegration Information In & Post Crisis Times on Investors Behavior & Financial Analysts’s Forecastes Accuracy.(A Comparison Experimintal Study) [Volume 5, Issue 1, 2021, Pages 1047-1121]
  • Financial and Accounting Wrongdoings 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]
  • Financial and administrative corruption The responsibility of the accountant and the auditor to detect and reduce financial and administrative corruption [Volume 1, Issue 1, 2017, Pages 385-405]
  • Financial and non-financial risks 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]
  • Financial Corruption The role of audit in rationalizing spending in government units in Algeria as an entry point for financial corruption [Volume 1, Issue 1, 2017, Pages 170-196]
  • Financial Corruption The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
  • Financial Crisis - Basel Committee for Banking Supervision 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]
  • Financial default 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 [Volume 1, Issue 1, 2017, Pages 1-48]
  • Financial distress Risk The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
  • Financial Expertise of Audit Committee firms listed in the Egyptian stock exchange 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]
  • Financial Leverage Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
  • Financially Distressed Companies The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
  • Financial management The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
  • Financial Misstatements The Relation between the Method of Committing and Concealing Financial Statements Fraud and Auditors' Judgments Regarding the Intentionality of Identified Misstatements- An Experimental Study [Volume 5, Issue 3, 2021, Pages 501-549]
  • Financial Performance Firms’ Financial Performance and Earnings Management: the Case of Egypt [Volume 2, Issue 1, 2018, Pages 1-46]
  • Financial Performance The role of strategic management of environmental cost in improving the financial performance of industrial companies - An Empirical Study [Volume 2, Issue 2, 2018, Pages 520-573]
  • Financial Performance The Impact of Corporate Social Responsibility on Firm Value and Financial Performance: An Empirical Study on Companies Listed in Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 113-139]
  • Financial Performance Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
  • Financial Performance Capital Structure and Firm Performance: Empirical Evidence from a Transition Country [Volume 4, Issue 2, 2020, Pages 481-511]
  • Financial Performance 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]
  • Financial Performance The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
  • Financial Performance The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
  • Financial Performance Efficiency and effectiveness of financial performance in reducing weakness factors in the Sudanese banking sector: Case study of Bank of Khartoum [Volume 7, Issue 3, 2023, Pages 333-358]
  • Financial Performance Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Financial Regulatory Authority The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
  • Financial Regulatory Authority (FRA) 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]
  • Financial report 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]
  • Financial report 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 [Volume 1, Issue 1, 2017, Pages 389-438]
  • Financial report The role of international financial reporting standards in attracting foreign direct investment and its impact on economic development in Egypt [Volume 1, Issue 1, 2017, Pages 71-116]
  • Financial report environment The Relationship between Competitive Environment Characteristics, the Accounting Conservatism and the Firm Market Value An Empirical Study of the Saudi Business Environment [Volume 1, Issue 2, 2017, Pages 181-236]
  • Financial reporting 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]
  • Financial reporting The relationship between the quality of auditing and financial reports: An applied study on companies registered in the Egyptian Stock Exchange [Volume 1, Issue 1, 2017, Pages 439-473]
  • Financial reporting An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
  • Fi-nancial Reporting The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
  • Financial reporting quality Financial Reporting Quality 1 as a determinant of the Relationship between Financial Constraints and Investment Efficiency An Applied Study on Non financial Firms Listed in the Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 39-69]
  • Financial reporting quality 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]
  • Financial reporting quality Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1-46]
  • Financial reporting quality The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
  • Financial reporting quality Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
  • Financial reporting quality 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 [Volume 7, Issue 1, 2023, Pages 542-628]
  • Financial reporting quality Earnings Management Constraints in The UK and The US: The Moderating Role of CEO Compensation in Low vs. High Cash Holding Firms [Volume 8, Issue 1, 2024, Pages 29-77]
  • Financial Reporting Quality Paper Type: Research paper Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
  • Financial Reporting Readability The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Financial Reporting Readability The Moderating Role of Product Market Competition in the Association between Managerial Ability and Financial Reporting Readability [Volume 8, Issue 1, 2024, Pages 1-27]
  • Financial Reporting Standard A comparative analytical study of the International Financial Reporting Standard No. (9) and the orientations of the Central Bank of Egypt. [Volume 1, Issue 1, 2017, Pages 540-589]
  • Financial reports 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]
  • Financial reports Is Egyptian Corporate Financial Reporting Becoming More Conservative? [Volume 1, Issue 1, 2017, Pages 666-702]
  • Financial reports No. (16) The Impact of the Application of IFRS 16 Leases on the Benefit of Accounting Information and Decisions of Stakeholders in a Lessee Establishment-Experimental study [Volume 2, Issue 2, 2018, Pages 154-235]
  • Financial Reports Opacity The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
  • Financial Reports Quality The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]
  • Financial Restatement Study and Examination the Relation between External Audit Quality and Financial Restatement in the Non-Financial EGX-Listed Companies [Volume 5, Issue 1, 2021, Pages 1568-1612]
  • Financial restatements Impact of firm characteristics on Restatements: Audit Report Lag as a mediator variable: an applied study on listed companies on the Egyptian stock Exchange [Volume 5, Issue 3, 2021, Pages 449-500]
  • Financial restatements The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]
  • Financial Risk Disclosure The Impact of Disclosure of Capital Adequacy and Financial Risks on the Liquidity Creation in the Light of Governance and Income Diversity: An Empirical Study on Saudi Banks [Volume 6, Issue 1, 2022, Pages 111-154]
  • Financial solvency The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
  • Financial stability 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 [Volume 1, Issue 1, 2017, Pages 117-173]
  • Financial stability The effect of applying financial inclusion policies on the financial stability of commercial banks traded on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1018-1046]
  • Financial stability The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
  • Financial stability The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Financial Statements 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]
  • Financial Statements 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 [Volume 1, Issue 1, 2017, Pages 1-48]
  • Financial Statements 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 [Volume 1, Issue 1, 2017, Pages 294-384]
  • Financial Statements 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 [Volume 1, Issue 1, 2017, Pages 474-532]
  • Financial Statements 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 [Volume 1, Issue 1, 2017, Pages 225-267]
  • Financial Statements Comparability The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
  • Financial Statements Comparability The Effect of Firms’ Operating Characteristics on the Relationship between Financial Statements Comparability and Audit Effort: Evidence from Listed Firms on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 229-301]
  • Financing Structure 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 [Volume 7, Issue 1, 2023, Pages 369-422]
  • Firm Diversification The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
  • Firm Efficiency The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
  • Firm Life Cycle The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
  • Firm Life Cycle The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
  • Firm Life Cycle The Effect of the sticky cost during the stages of the Firm life cycle on the accuracy of measuring the Value Relevance of Accounting information: An Empirical study Abstract [Volume 7, Issue 2, 2023, Pages 115-166]
  • Firm Market Value The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
  • Firm operational characteristics The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 41-61]
  • Firm Size 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]
  • Firm Size 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]
  • Firm Size Studying and Investigating the Value Relevance of Interim Accounting Information- Evidence from Egyptian Listed Companies [Volume 5, Issue 1, 2021, Pages 1514-1567]
  • Firm Size Studying and Testing The relationship between the Managerial Ability and Audit Report Lag- Evidence from Non-financial Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 245-300]
  • Firm Size The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
  • Firm’s life cycle stages 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]
  • Firms' life cycle stages The Impact of Financial Distress under the Moderating Role of Corporate Life Cycle on Managerial Opportunistic Behavior in Determining the Income Tax “Evidence from the Egyptian stock Exchange” [Volume 6, Issue 2, 2022, Pages 329-406]
  • Firm’s Operational Characteristics 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]
  • Firms Operational Characteristics The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
  • Firms' Operational Characteristics 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]
  • Firms' Operational Characteristics The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms [Volume 5, Issue 2, 2021, Pages 60-121]
  • Firms' Sustainability Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
  • Firm strategy The Relationship between Competitive Environment Characteristics, the Accounting Conservatism and the Firm Market Value An Empirical Study of the Saudi Business Environment [Volume 1, Issue 2, 2017, Pages 181-236]
  • Firm’s Value The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]
  • Firms' Value Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
  • Firm value The Impact of Integrated Reporting on Firm Value and Performance:Evidence from Egypt [Volume 3, Issue 2, 2019, Pages 1-50]
  • Firm value Value Relevance of Accounting Information: An Empirical Comparative Study on Egyptian and Saudi Listed Companies [Volume 3, Issue 1, 2019, Pages 347-405]
  • Firm value The effect of companies meeting the requirements of listing in the Egyptian index ESG's responsibility on the value and performance of the company . [Volume 1, Issue 1, 2017, Pages 626-694]
  • Firm value 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]
  • Firm value 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]
  • Firm value 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]
  • Firm value The Impact of the Quality of Financial Reporting on the Relationship between Corporate Governance and Firm Value"Empirical Study on the Egyptian Listed Companies" [Volume 5, Issue 2, 2021, Pages 380-437]
  • Firm value The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
  • Firm value The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
  • Firm Value- Board independence 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]
  • Fixed Asset impairment - Egyptian Accounting Standard No. (31) - the International Accounting Standard IAS (36) The indicators and the determinants of the decision of recognition of the impairment loss of fixed assets- evidence from companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-72]
  • Fleet Composition and Routing The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
  • Flexible Accounting Proposed Accounting Approach for Integration between Flexible Accounting System and Six Sigma System for Improving Performance in the Drinking Water Sector-Exploratory study [Volume 1, Issue 1, 2017, Pages 247-293]
  • Foreign exchange The impact of foreign exchange rates liberalization on the evaluation role of accounting information with application in Egypt [Volume 1, Issue 2, 2017, Pages 77-145]
  • Forward-Looking Disclosure The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
  • Forward-looking disclosure- Credit decision – Experience of creditor – Educational qualification of creditor 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]
  • Forward Looking Information 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]
  • Forward Looking Information Disclosure The Impact of Political Connections on Forward-Looking Information Disclosure and its reflection on the efficiency of investment decisions: An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 141-200]
  • Fourth Industrial Revolution The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
  • Fourth Industrial Revolution Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Fraud 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 [Volume 1, Issue 1, 2017, Pages 1-48]
  • Fraud 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 [Volume 1, Issue 1, 2017, Pages 49-99]
  • Fraud 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 [Volume 1, Issue 1, 2017, Pages 225-267]
  • Fraud Concealing Method The Relation between the Method of Committing and Concealing Financial Statements Fraud and Auditors' Judgments Regarding the Intentionality of Identified Misstatements- An Experimental Study [Volume 5, Issue 3, 2021, Pages 501-549]
  • Fraud detection The Relation between the Method of Committing and Concealing Financial Statements Fraud and Auditors' Judgments Regarding the Intentionality of Identified Misstatements- An Experimental Study [Volume 5, Issue 3, 2021, Pages 501-549]
  • Fraud Method The Relation between the Method of Committing and Concealing Financial Statements Fraud and Auditors' Judgments Regarding the Intentionality of Identified Misstatements- An Experimental Study [Volume 5, Issue 3, 2021, Pages 501-549]
  • Fraud risk Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
  • Free cash The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
  • Free Cash Flow The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
  • Fulfilment Cash Flow Analytical Study of Accounting for Insurance Contracts Under (IFRS: 17) "Applied on Egyptian Insurance Companies" [Volume 2, Issue 2, 2018, Pages 115-155]
  • Future Stock Price Crash Risk The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]

G

  • G8 countries World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
  • Gender 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]
  • Gender diversity The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
  • Genetic Algorithm The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
  • Global Corona Crisis An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
  • Going Concern 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]
  • Going Concern 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]
  • Going Concern Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
  • Going Concern Using Altman Z-Score Models for Predicting Financial Distress for Companies – The Case of Egypt panel data analysis [Volume 6, Issue 1, 2022, Pages 1-28]
  • Going concern audit opinion 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]
  • Goodwill The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]
  • Governance The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
  • Governance Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
  • Governance standards Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
  • Government accounting The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
  • Governmental Universities The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
  • Governmental Universities 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 [Volume 7, Issue 1, 2023, Pages 149-210]
  • Governmental Universities The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
  • Government financial management information system The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
  • Government financial management information system The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]
  • Government review 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" [Volume 7, Issue 1, 2023, Pages 45-70]
  • Government Services Assess the effectiveness of government-based IT services [Volume 1, Issue 1, 2017, Pages 96-136]
  • GREEN ACCOUNTING The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]
  • Green Nationalism The Role of Green National Accounting in Supporting CP Technology in Business Organizations "Analytical Study" [Volume 1, Issue 1, 2017, Pages 449-487]
  • Green target cost A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
  • Gulf banks 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]

H

  • Hard skills Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]
  • Hayes Model Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Heterogeneous beliefs theory 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 [Volume 7, Issue 1, 2023, Pages 457-540]
  • Higher Education Institutions 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]
  • Hotel Industry The Effect of Using Nonfinancial Performance Measures in Improving Hotel Performance: Using Balanced- Scorecard Perspectives Empirical Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1105-1139]

I

  • IFRS The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • IFRS The Effect of Perceived Audit Quality on The Relation between IFRS Adoption and Cost of Equity: An Evidence From Companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 265-312]
  • IFRS The Impact of Institutional Ownership on the Effectiveness of Mandatory adoption of IFRS: A Stock Price Crash Risk Perspective [Volume 6, Issue 1, 2022, Pages 73-136]
  • IFRS The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
  • IFRS Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
  • IFRS 12 Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]
  • IFRS 15 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]
  • IFRS 16 Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
  • IFRS 9 “Financial Instruments” Studying the Impact of IFRS 9 and the Corona Pandemic on the Qualitative Characteristics of Accounting Information with Applying to Banks Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 117-174]
  • IFRS Adoption 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]
  • IFRS Adoption 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]
  • Implication Corona Virus 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]
  • Improve the production of green products A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
  • Income smoothing Measuring and Evaluating Earnings Management Practices on the Commercial Banks Listed on the Egyptian Exchange According to the Loans Loss Provisions (LLPs): An Analytical Multi-Level Empirical Study [Volume 5, Issue 2, 2021, Pages 271-320]
  • Income Tax Measuring the Extent of Acceptability of Income Tax in Egypt from the Perspective of the Tax Community (A Testy Study) [Volume 5, Issue 2, 2021, Pages 586-626]
  • Income Taxes The impact of the quality and inputs of the external audit on the extent to which companies listed on the Egyptian Stock Exchange comply with the Egyptian Accounting Standard No. 24 on Income Taxes [Volume 1, Issue 2, 2017, Pages 1-76]
  • Increase the size of financial reports 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]
  • Index (EGX70) The Impact of Firm Life Cycle on the Relationship between Dividend Policy and Capital Structure: An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 321-379]
  • Industrial Specialization 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]
  • Industrial Specialization The impact of Managerial Ability and the Attributes of the Auditor and his firm on the Relationship between Audit Effort and the Accuracy of his going concern opinion: An applied study in companies listed on the Egyptian stock Exchange. [Volume 5, Issue 3, 2021, Pages 549-611]
  • Industrial Sustainability Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
  • Industry 4.0 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]
  • Information and Communication and Monitoring The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
  • Information Asymmetry Bid Ask Spread The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
  • Information Content of Financial Statements The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Information Environment Characteristics The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
  • Information Gap between Investors Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
  • Information overload Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
  • Information quality Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
  • Information symmetry Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Information Technology Assess the effectiveness of government-based IT services [Volume 1, Issue 1, 2017, Pages 96-136]
  • Information Technology The Effect of Using Information Technology on Internal Audit Efficiency in Iraqi Governmental Units- an Experimental Study [Volume 6, Issue 3, 2022, Pages 407-449]
  • Information Technology 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 [Volume 7, Issue 1, 2023, Pages 123-154]
  • Information Technology Capabilities The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
  • Information type An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
  • Inherent Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
  • Inherent Risk of Digital Assets Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
  • In Predicting the Continuity of the Enterprise The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan [Volume 7, Issue 3, 2023, Pages 359-376]
  • Institutional excellence in governmental units Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]
  • Institutional Investment The effect of peers' decisions on managers' decisions about sticky cost - the modified role of institutional investment: an empirical study [Volume 7, Issue 3, 2023, Pages 1-36]
  • Insurance Egyptian Companies Analytical Study of Accounting for Insurance Contracts Under (IFRS: 17) "Applied on Egyptian Insurance Companies" [Volume 2, Issue 2, 2018, Pages 115-155]
  • Integrated business reports 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]
  • Integrated IT Cost Systems A proposed Framework for the Effectiveness of Resource Consumption Accounting (RCA) as one of the IT-supported Cost Systems in Improving the Firm performance [Volume 2, Issue 1, 2018, Pages 479-534]
  • Integrated report The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]
  • Integrated reporting The Impact of Integrated Reporting on Firm Value and Performance:Evidence from Egypt [Volume 3, Issue 2, 2019, Pages 1-50]
  • Integrated reporting Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
  • Integrated Reports Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
  • Integrated Reports The Impact of Companies' Orientation towards Integrated Reports on the Market Value of Shares (with Application on Companies Listed in the Egyptian Sustainability Index) [Volume 7, Issue 2, 2023, Pages 333-360]
  • Integration A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Intellectual Capital The Effect of Auditor’s Assurance on Intellectual Capital (IC) Disclosure on Investors’ Judgements An Experimental Study [Volume 2, Issue 2, 2018, Pages 1-98]
  • Intellectual Capital Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]
  • Intellectual Capital Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
  • Intellectual Capital Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
  • Intellectual capital IC The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
  • Interests in Joint Arrangements and Associates Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]
  • Internal Accounting Information Quality The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
  • Internal Audit The Impact of Internal Audit Quality on Audit Delay (Audit Report Lag):With Practical Study on The Egyptian Auditing Professional Environment [Volume 1, Issue 2, 2017, Pages 237-314]
  • Internal Audit Expectations gap in internal audit - a comparative study between the government and the private sector in the Saudi environment [Volume 1, Issue 2, 2017, Pages 395-467]
  • Internal Audit 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 [Volume 1, Issue 1, 2017, Pages 334-377]
  • Internal Audit Audit Firm Size and its Registration with the Financial Regulatory Authority as Determinants of the Relationship Between the Alternatives of Outsourcing the Internal Audit Function and CPA Decision to Rely on It: An Experimental Study [Volume 5, Issue 1, 2021, Pages 165-222]
  • Internal Audit Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
  • Internal Audit The Effect of Using Information Technology on Internal Audit Efficiency in Iraqi Governmental Units- an Experimental Study [Volume 6, Issue 3, 2022, Pages 407-449]
  • Internal Audit The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
  • Internal Audit Attributes The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
  • Internal Audit Department 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 [Volume 7, Issue 1, 2023, Pages 149-210]
  • Internal Auditing The role of internal audit in improving the performance of corporate governance by applying to the banking sector [Volume 2, Issue 1, 2018, Pages 191-249]
  • Internal Auditing The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
  • Internal Auditor Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
  • Internal Auditors The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
  • Internal audit outsourcing 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. [Volume 1, Issue 1, 2017, Pages 475-549]
  • Internal audit quality The Study and the Test of the Relationship Between the Degree of Actual of Compliance Companies Listed on the Egyptian Stock Exchange with the Requirements of the Quality of the Internal Audit Function and the Market Value of Property Rights [Volume 5, Issue 2, 2021, Pages 1-49]
  • Internal control disclosure 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]
  • Internal Control Structure Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
  • Internal Control Structure 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 [Volume 7, Issue 1, 2023, Pages 149-210]
  • Internal Control Structure Quality The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
  • Internal Lean Practice and the Result of Performance Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • Internal Lean Practice and the Result of Performance Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • International Accounting Education 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 [Volume 1, Issue 1, 2017, Pages 406-448]
  • International Accounting Standards 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]
  • International Accounting Standards The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • International Accounting Standards in The Public Sector The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
  • International Auditing Standard A comparative analytical study between the revised International Auditing Standard ISA 720 for the year 2015, and its current Egyptian counterpart No. 720 [Volume 1, Issue 1, 2017, Pages 268-317]
  • International Auditing Standard Critical study compared to the International Auditing Standard No. 700 modified and its Egyptian counterpart [Volume 1, Issue 1, 2017, Pages 590-633]
  • International auditing standards 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) [Volume 7, Issue 1, 2023, Pages 181-247]
  • International Financial Report 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 [Volume 1, Issue 1, 2017, Pages 424-488]
  • International Financial Reporting Standards 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]
  • International Financial Reporting Standards 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]
  • International Financial Reporting Standards 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]
  • International Financial Reporting Standards The Effect of Perceived Audit Quality on The Relation between IFRS Adoption and Cost of Equity: An Evidence From Companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 265-312]
  • International Financial Reporting Standards The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
  • International Financial Reporting Standards (IFRS) The Effect of Adopting International Financial Reporting Standards (IFRS) on Audit Fees of the Financial Statements (Applied Study) [Volume 5, Issue 1, 2021, Pages 223-276]
  • International Financial Reporting Standards (IFRS) The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
  • International Financial Reporting Standards (IFRSs) 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]
  • International Financial Reports Standards (IFRS) Measuring the Impact of Applying the Standards (IFRS) in the Light of Governance Mechanisms on the Earnings Quality and the Explanatory Power of Financial Analysts [Volume 5, Issue 1, 2021, Pages 440-528]
  • International financial report standards The Impact of the Mandatory Transition to IFRS on Auditor Report Lag – Applied Study to Companies Registered in the Saudi Stock Exchange [Volume 5, Issue 1, 2021, Pages 47-105]
  • International Professional Assurance An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board [Volume 1, Issue 1, 2017, Pages 137-191]
  • International Standards 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]
  • International tax framework The implications of economic digitization on the international tax framework. Challenges and proposals for development [Volume 4, Issue 3, 2020, Pages 1-57]
  • Internet 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]
  • Internet The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
  • Inter-net of Things Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Internet of Things The Impact of Applying Internet of Things Technology in Light of the Adoption of Cloud Computing on the Inventory Management System [Volume 5, Issue 1, 2021, Pages 1401-1441]
  • Internet of Things A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
  • Internet of Things The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
  • Intervening Variable The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
  • Intervening Variable Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • INTOSAI standards 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" [Volume 7, Issue 1, 2023, Pages 45-70]
  • Inventory management system The Impact of Applying Internet of Things Technology in Light of the Adoption of Cloud Computing on the Inventory Management System [Volume 5, Issue 1, 2021, Pages 1401-1441]
  • Investment and Credit Granting Decisions 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]
  • Investment decisions in companies' shares The Impact of the Auditor's Disclosure of key Audit Matters on the Investment Decision in Shares of Listed companies in The Egyptian Stock Exchange Emperical Study [Volume 5, Issue 2, 2021, Pages 409-459]
  • Investment efficiency 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]
  • Investment efficiency 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]
  • Investment efficiency 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]
  • Investment efficiency Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1-46]
  • Investment efficiency The relationship between earnings management and investment efficiency with auditor industry specialization and board independence as two moderating variables An empirical study on companies listed in the Egyptian stock exchange [Volume 5, Issue 3, 2021, Pages 313-392]
  • Investment efficiency The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
  • Investment Opportunities Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
  • Investment Opportunities 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 [Volume 7, Issue 1, 2023, Pages 315-368]
  • Investment Opportunities The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
  • Investor academic qualification The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Investor age The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
  • Investor Decisions The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Investor experience The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
  • Investor experience The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Investor Gender The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
  • Investor professional qualification The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Investor Provisions The Effect of Auditor’s Assurance on Intellectual Capital (IC) Disclosure on Investors’ Judgements An Experimental Study [Volume 2, Issue 2, 2018, Pages 1-98]
  • Investor qualification The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
  • Investor qualification The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
  • Investors The Effect of Professional Accountant’s Different Levels of Assurance on Investors’ Degree of Confidence and Reliability of Sustainability Indicators - Experimental Study [Volume 1, Issue 1, 2017, Pages 223-279]
  • Investor’s Confidence The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Investor Sentiment 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 [Volume 7, Issue 1, 2023, Pages 457-540]
  • Investor’s Experience The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Investors' Sentiment The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
  • Iraqi Government Units The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
  • Iraqi Government Units The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]
  • Irregular Risks A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Islamic bank A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 195-235]
  • Islamic Banking The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
  • Islamic Banking 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]
  • Islamic banks Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]
  • ISO 26000 Corporate Social Responsibility in Saudi Banks [Volume 1, Issue 1, 2017, Pages 613-665]
  • IT Infrastructure Flexibility The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]

J

  • Joint Audit 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]
  • Joint Audit 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]
  • Joint Audit 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]
  • Joint Audit 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]
  • Joint Audit The impact of Managerial Ability and the Attributes of the Auditor and his firm on the Relationship between Audit Effort and the Accuracy of his going concern opinion: An applied study in companies listed on the Egyptian stock Exchange. [Volume 5, Issue 3, 2021, Pages 549-611]
  • Joint Audit The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]

K

  • Kano Model Proposed Model to Measure Satisfaction User of Financial Statements for SMEs (A Testy Study) [Volume 4, Issue 1, 2020, Pages 291-344]
  • Key Audit Matters 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]
  • Key Audit Matters The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Key Audit Matters The Impact of the Auditor's Disclosure of key Audit Matters on the Investment Decision in Shares of Listed companies in The Egyptian Stock Exchange Emperical Study [Volume 5, Issue 2, 2021, Pages 409-459]
  • Key Audit Matters Potential effects of disclosure of key audit matters in the audit report on the Egyptian business environment [Volume 7, Issue 1, 2023, Pages 484-556]
  • Key Audit Matters-professional Judgments and Actions 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]
  • K-nearest neighbor 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 [Volume 7, Issue 1, 2023, Pages 601-659]

L

  • Language Reports Activate the role of using Extensible Business Reporting Language XBRL In the preparation of sustainability reports [Volume 1, Issue 1, 2017, Pages 445-612]
  • Lebanon Accounting Software that meets The Determinants of Selecting Appropriate User’s Satisfaction: Empirical Evidence from Lebanon [Volume 1, Issue 2, 2017, Pages 70-112]
  • Lending descion The Impact of Auditor's Assurance on Companies' Disclosure of Risk Management On the Lending Decision an Experimental Study [Volume 5, Issue 1, 2021, Pages 529-619]
  • Level of Disclosure in Integrated Business Reports Impact of the Level of Disclosure in Integrated Business Reports on the Market Value of the Company - an Applied Study on Companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 137-170]
  • Level of Information Sharing Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • Level of Information Sharing Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • Leverage 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]
  • Leverage The Impact of Integrated Reporting on Firm Value and Performance:Evidence from Egypt [Volume 3, Issue 2, 2019, Pages 1-50]
  • Leverage The Effect of Adopting International Financial Reporting Standards (IFRS) on Audit Fees of the Financial Statements (Applied Study) [Volume 5, Issue 1, 2021, Pages 223-276]
  • Leverage Study and Examination the Relation between External Audit Quality and Financial Restatement in the Non-Financial EGX-Listed Companies [Volume 5, Issue 1, 2021, Pages 1568-1612]
  • Leverage Impact of firm characteristics on Restatements: Audit Report Lag as a mediator variable: an applied study on listed companies on the Egyptian stock Exchange [Volume 5, Issue 3, 2021, Pages 449-500]
  • Leverage Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
  • Leverage Rate Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
  • Liquidity The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
  • Liquidity The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
  • Liquidity Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
  • Liquidity Towards a logical explanation for the variation in the level of corporate disclosure over the Internet - Evidence from non-financial companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 61-140]
  • Liquidity creation The Impact of Disclosure of Capital Adequacy and Financial Risks on the Liquidity Creation in the Light of Governance and Income Diversity: An Empirical Study on Saudi Banks [Volume 6, Issue 1, 2022, Pages 111-154]
  • Liquidity risk The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
  • Listed Companies on the Egyptian Stock Exchange 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]
  • Litigation risk The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
  • Loan Provisions A Proposed Accounting Model for Measuring the Impact of Asset Quality on Profitability: An Applied Study [Volume 4, Issue 3, 2020, Pages 1-39]
  • Loans Loss Provisions (LLPs) Measuring and Evaluating Earnings Management Practices on the Commercial Banks Listed on the Egyptian Exchange According to the Loans Loss Provisions (LLPs): An Analytical Multi-Level Empirical Study [Volume 5, Issue 2, 2021, Pages 271-320]
  • Loan to Deposit Ratio The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
  • Logistic regression 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]
  • Logistic regression 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 [Volume 7, Issue 1, 2023, Pages 601-659]

M

  • Machiavellianism The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
  • Management ability 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]
  • Management Accountant The impact of the technical pressures of advanced information systems on the performance of the management accountant A field study [Volume 2, Issue 1, 2018, Pages 1-56]
  • Management Accountant Competencies Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
  • Management Accountants’ role Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]
  • Management Accounting 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]
  • Management Accounting The development of management accounting methods in Egypt in light of the contemporary economic changes in order to support sustainable development [Volume 1, Issue 1, 2017, Pages 197-246]
  • Management Accounting Practices Strategic Cost Management in the Cloud Computing Environment- an Exploratory Study in the Egyptian Environment [Volume 6, Issue 3, 2022, Pages 1-61]
  • Management Board Independence 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]
  • Management Control Systems-Saudi Industrial Establishments Factors Affecting the Design and Application of Management Control Systems (MCSs) in Saudi Industrial Establishments - Case Study [Volume 2, Issue 1, 2018, Pages 377-418]
  • Management Information Systems The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
  • Management Ownership The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]
  • Management's Opportunistic Behavior in income tax accounts The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms [Volume 5, Issue 2, 2021, Pages 60-121]
  • Managerial Ability- Managerial Overconfidence-Going-Concern The Relationship between Managerial Ability, Managerial Overconfidence and Going-Concern Opinion-The Mediating of Financial Distress “Evidence from Listed Egyptian Industrial Firms” [Volume 5, Issue 2, 2021, Pages 208-270]
  • Managerial Accounting Practices in the Field of Supply Chains Management Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • Managerial Accounting Practices in the Field of Supply Chains Management Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • Managerial confidence The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Managerial Entrenchment 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]
  • Managerial Entrenchment Determinants of Readability of the Annual Financial Report and its Impact on Agency Costs: An Applied Study on Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 1, 2021, Pages 949-1017]
  • Managerial level 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]
  • Managerial opportunism Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Managerial Opportunistic Behavior in Determining the income Tax The Impact of Financial Distress under the Moderating Role of Corporate Life Cycle on Managerial Opportunistic Behavior in Determining the Income Tax “Evidence from the Egyptian stock Exchange” [Volume 6, Issue 2, 2022, Pages 329-406]
  • Managerial Overconfidence 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]
  • Managerial Overconfidence 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]
  • Managerial Overconfidence 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 [Volume 7, Issue 1, 2023, Pages 542-628]
  • Managerial Ownership- CEO Overconfidence- Cash holding 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]
  • Managerial Ownership- Family Ownership 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]
  • Mandatory audit firm/ auditor rotation 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]
  • Mandatory Disclosure of the Engagement Partner Name The effect of Mandatory Disclosure of Engagement Partner Name in the auditor report On Investment decision. An Experimental Study . [Volume 1, Issue 1, 2017, Pages 489-539]
  • Mandatory rotation level 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]
  • Mangrial ability, CEO Overconvidecne, Female participation Study and Examination Effect of Female Participation in the Boards of Directors of Companies Listed in the Egyptian Stock Exchange on Relation between Managerial Ability, CEO Overconfidence and Tax Avidonce Practice. [Volume 5, Issue 1, 2021, Pages 1295-1366]
  • Manufacturing environment Study the effect of manufacturing environment factors and activity-based cost measurement system on performance [Volume 2, Issue 1, 2018, Pages 535-588]
  • Market value 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]
  • Market value 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]
  • Market value per share 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) [Volume 7, Issue 1, 2023, Pages 181-247]
  • Material flow cost accounting 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 [Volume 7, Issue 1, 2023, Pages 353-430]
  • Material flow cost accounting A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
  • Material Weaknesses Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
  • Material weaknesses in the internal control structure 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 [Volume 7, Issue 1, 2023, Pages 243-314]
  • Maximizing the profitability of business establishments. The proposed framework for integration between (ABCII) A proposed framework for integration between attributes based- costing (ABCII) and theory of constraint (TOC) to maximize the profitability of business establishments A field study [Volume 5, Issue 2, 2021, Pages 555-613]
  • Meaningful Learning Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]
  • Measurement 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]
  • MENA Countries World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
  • Mind Mapping Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]
  • Mobily crisis 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]
  • Moderating Variables 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]
  • Moderating Variables The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
  • Moderating Variables Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
  • Moderating Variables Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Modified Jones Model Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
  • Modified Jones Model Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange [Volume 7, Issue 1, 2023, Pages 1-25]
  • Money laundering The negative effects of money laundering operations and internal control mechanisms to reduce them in the Egyptian banking system [Volume 1, Issue 1, 2017, Pages 280-306]
  • MTB 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]

N

  • Narcissism 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]
  • Narcissism The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
  • Narrative Disclosure The future of narrative disclosure from the perspective of strategic management accounting with a prospective study. [Volume 1, Issue 1, 2017, Pages 259-333]
  • Net income 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]
  • Net income 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]
  • Net income The Relative Ability Of Net In-come, Comprehensive Income and its Components in Predicting Future Cash Flows, Net Income and Comprehensive Income An Empirical Comparative Study on Firms Iisted in The Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-36]
  • Net income Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
  • News Content Quality A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • NIM The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
  • Non 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]
  • Non-Financial Companies The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
  • Non-financial information disclosure 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]
  • Nonprofessio The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]

O

  • OCF management 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 [Volume 1, Issue 1, 2017, Pages 703-747]
  • OCF predictive ability 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 [Volume 1, Issue 1, 2017, Pages 703-747]
  • Offshore Supply chain The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
  • Operating cash flow per share 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) [Volume 7, Issue 1, 2023, Pages 181-247]
  • Operating cash flows per share 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]
  • Operating Income 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]
  • Operatio Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1-46]
  • Operational Performance Indicators 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]
  • Operational Risk Factors Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]
  • Operational Risks Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]
  • Opportunities Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
  • Optional Disclosure Effect of Voluntary Disclosure Level on Company Value - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 410-451]
  • Optional Disclosure The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
  • Order Effects An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
  • Ordinary Shares A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Organizational agility The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
  • Organizational transparency A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • Outsourcing The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
  • Outsourcing Alternatives Audit Firm Size and its Registration with the Financial Regulatory Authority as Determinants of the Relationship Between the Alternatives of Outsourcing the Internal Audit Function and CPA Decision to Rely on It: An Experimental Study [Volume 5, Issue 1, 2021, Pages 165-222]
  • Overinvestment The Impact of Risk Disclosure on Investment Efficiency: Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1750-1789]
  • Ownership structure 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]
  • Ownership structure The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
  • Ownership structure 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 [Volume 1, Issue 1, 2017, Pages 550-625]
  • Ownership structure 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]
  • Ownership structure The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]
  • Ownership structure The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
  • Ownership Structure – Board Characteristics – Audit Quality 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]

P

  • Peers effect The effect of peers' decisions on managers' decisions about sticky cost - the modified role of institutional investment: an empirical study [Volume 7, Issue 3, 2023, Pages 1-36]
  • Perceived Audit Quality The Impact of the Perceived Audit Quality and the Auditor's Opinion Type on the Value Relevance of Accounting Information :An Empirical Study on listed (Non-Financial) Firms in the Egyptian Stock Exchange. [Volume 2, Issue 2, 2018, Pages 201-260]
  • Perceived Audit Quality 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]
  • Perceived Audit Quality The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms [Volume 5, Issue 2, 2021, Pages 60-121]
  • Perceived Audit Quality The Effect of Perceived Audit Quality on The Relation between IFRS Adoption and Cost of Equity: An Evidence From Companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 265-312]
  • Perceived Audit Quality The Relationship between the Perceived Audit Quality and and Readability of the Auditor's Report on the Annual Financial Statement Audit :Evidence from non- Financial Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 365-416]
  • Perceived Audit Quality The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]
  • Perceived Audit Quality 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. [Volume 7, Issue 1, 2023, Pages 1-36]
  • Percentage of Female Representation in Audit Committee Members The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
  • Performance measurement 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]
  • Performance measurement 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]
  • Planning of external audit procedures The Impact of the Audit Client's Big Data on the Planning of External Audit Procedures - A Future Vision. [Volume 5, Issue 2, 2021, Pages 171-207]
  • Political Connections The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
  • Political Fuggy Periods Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
  • Political Stability Periods Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
  • Predetermined costs A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Predictability 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]
  • Predictability 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]
  • Predictive ability 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]
  • Predictive ability Earnings Versus Cash Flows in Predicting Future Cash Flows: Evidence From Egypt and KSA [Volume 5, Issue 1, 2021, Pages 714-743]
  • Predictive ability Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
  • Presentation management 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]
  • Primacy effect An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
  • Process Mining A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]
  • Product Design The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]
  • Professional confirmation A suggested framework for external professional emphasis on integrated business reports [Volume 1, Issue 1, 2017, Pages 533-563]
  • Professional Emphasis Towards a suggested framework for the role of the auditor in the professional emphasis on corporate disclosure of sustainability [Volume 1, Issue 1, 2017, Pages 1-70]
  • Professional judgment Proposed Mechanisms to Reduce the Negative Consequences of the COVID- 19 on the Professional Performance of Auditors and to Support their Professional Judgment on the Viability of the Enterprise - Field Study - [Volume 5, Issue 1, 2021, Pages 1442-1513]
  • Professional judgment Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
  • Professional judgment accuracy regarding going concern of companies The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 291-334]
  • Professional judgment Quality regarding going concern of companies.   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]
  • Professional Skepticism 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]
  • Professional Skepticism 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 [Volume 1, Issue 1, 2017, Pages 294-384]
  • Professional Skepticism Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
  • Profe- ssional skepticism - Fair value audit 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]
  • Professional solvency The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
  • Profitability of Insurance Investments 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]
  • Profit Management 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]
  • Profit Management A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Profit Margin Ratio The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
  • Project Resources Impact of Activities Based Costing Systems which Supported by Enterprise Resource Planning Systems on the Firm Performance - Case Study [Volume 1, Issue 2, 2017, Pages 468-561]
  • Proposals to Address Tax Account Problems Measuring the Extent of Acceptability of Income Tax in Egypt from the Perspective of the Tax Community (A Testy Study) [Volume 5, Issue 2, 2021, Pages 586-626]
  • Prudence 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]
  • Psychopathy The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
  • Public administration The Impact of the New Public Administration Model on Government Performance Measures: A Case Study [Volume 3, Issue 2, 2019, Pages 231-271]

Q

  • Qualitative Characteristics of Accounting Information Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
  • Quality The Effect of External Audit Quality on the Delay of the Auditor's Report - An Empirical Study [Volume 2, Issue 1, 2018, Pages 250-313]
  • Quality and Brainstorming The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
  • Quality of accounting earnings The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
  • Quality of Activities The Impact of Internal Audit Quality on Audit Delay (Audit Report Lag):With Practical Study on The Egyptian Auditing Professional Environment [Volume 1, Issue 2, 2017, Pages 237-314]
  • Quality of Audit Committee 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]
  • Quality of Digital Financial Reports The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
  • Quality of Disclosure 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]
  • Quality of Financial Reporting Study and test the impact of the level of environmental disclosure on the quality of financial reports of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 452-519]
  • Quality of Financial Reporting The Impact of the Quality of Financial Reporting on the Relationship between Corporate Governance and Firm Value"Empirical Study on the Egyptian Listed Companies" [Volume 5, Issue 2, 2021, Pages 380-437]
  • Quality of financial reports 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]
  • Quality of financial reports The Effect of Applying Corporate Governance Principles in Reducing Tax Evasion (An Empirical Study on Companies Listed in the Stock Exchange) [Volume 2, Issue 2, 2018, Pages 407-463]
  • Quality of financial reports 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 [Volume 1, Issue 1, 2017, Pages 474-532]
  • Quality of financial reports Study and Test the Relationship between the Level of Audit Firms' Activation of Human Capital Practices and the Quality of Financial Reports for Audit Clients in the Business and Professional Practice Environments in Egypt [Volume 5, Issue 2, 2021, Pages 109-170]
  • Quality of financial reports The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
  • Quality of Financial Statements 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]
  • Quality of Information Sharing Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • Quality of Information Sharing Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • Quality of information systems 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]
  • Quality of the internal audit 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]
  • Quantum Internet Digitization and Accounting Education- How digital Transformation may Drive the shift Toward Accounting Education [Volume 6, Issue 3, 2022, Pages 279-302]
  • Questioning Mind Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
  • Quoted_Spread The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]

R

  • Random Forest 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 [Volume 7, Issue 1, 2023, Pages 601-659]
  • Rationalization of administrative decision The impact of the integration between the management accountant and the data scientist on the rationalization of administrative decision-A field stud [Volume 3, Issue 3, 2019, Pages 37-87]
  • Rationalization of expenditure The role of audit in rationalizing spending in government units in Algeria as an entry point for financial corruption [Volume 1, Issue 1, 2017, Pages 170-196]
  • R&D intensity 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]
  • Readability 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]
  • Readability 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]
  • Readability study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
  • Readability of Financial Report The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]
  • Readability of the Auditor's Report on the Annual Financial Statement Audit The Relationship between the Perceived Audit Quality and and Readability of the Auditor's Report on the Annual Financial Statement Audit :Evidence from non- Financial Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 365-416]
  • Readiness The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Real Approach to Profit Management 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]
  • Real Estate Companies Listed in Egyptian Social Responsibility Index 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]
  • Reducing costs of green products A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
  • Reducing emissions A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
  • Reintegration Between Value Chain Activities- Investor Experience Level- Financial Analyst Experience Level- Investor Gender Impact of Disclosing about Value Chain Reintegration Information In & Post Crisis Times on Investors Behavior & Financial Analysts’s Forecastes Accuracy.(A Comparison Experimintal Study) [Volume 5, Issue 1, 2021, Pages 1047-1121]
  • Related party transactions (RPT) 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]
  • Reliance on Audit Report The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Reporting formats Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Resource Consumption Accounting System (RCA) A proposed Framework for the Effectiveness of Resource Consumption Accounting (RCA) as one of the IT-supported Cost Systems in Improving the Firm performance [Volume 2, Issue 1, 2018, Pages 479-534]
  • Return on Assets The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Return on Assets The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
  • Return on Assets Study and Examination the Relation between External Audit Quality and Financial Restatement in the Non-Financial EGX-Listed Companies [Volume 5, Issue 1, 2021, Pages 1568-1612]
  • Return on Assets Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
  • Return on Assets The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
  • Return on assets (ROA) The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
  • Return on Equity The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Return on Equity The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
  • Return on Equity The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
  • Return on Equity ( ROE) The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
  • Reviewing methodologies A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • Revised Egyptian Accounting Standards Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
  • Revised IAS 570 for 2015 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]
  • Risk Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
  • Risk The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Risk assessment The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
  • Risk assessment The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
  • Risk Attitude of Managers The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
  • Risk disclosure 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]
  • Risk Management A proposed framework for the application of continuous auditing to develop the role of government internal audit to manage the risks of the system (GFMIS): a field study on government units [Volume 6, Issue 3, 2022, Pages 451-519]
  • Risk Management Disclosure The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Risks An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
  • Risks of exchange rate fluctuations The Impact of Disclosure of the Risks of Volatility in a Foreign Exchange Rates on the Earnings Quality : An Empirical Study on the Sector of Pharmaceutical Companies Listed in The Egyptian Stock Exchange During the Period of 2013-2018 [Volume 5, Issue 1, 2021, Pages 1367-1396]
  • ROA and ROE The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
  • Robotic Process Automation The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
  • Robotics The Impact of Applying Internet of Things Technology in Light of the Adoption of Cloud Computing on the Inventory Management System [Volume 5, Issue 1, 2021, Pages 1401-1441]
  • Robotics The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
  • Robotics Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Rote Education Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]

S

  • Safety of Wisdom 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 [Volume 1, Issue 1, 2017, Pages 294-384]
  • Satisfaction Accounting Software that meets The Determinants of Selecting Appropriate User’s Satisfaction: Empirical Evidence from Lebanon [Volume 1, Issue 2, 2017, Pages 70-112]
  • Saudi Arabia Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
  • Saudi Arabia Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
  • Saudi banks 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]
  • Saudi Business Environment 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]
  • Saudi Corporation The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
  • Saudi government units The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
  • Saudi listed companies 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 [Volume 1, Issue 1, 2017, Pages 100-150]
  • Saudi-listed firms The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
  • Saudi Stock Exchange Value Relevance of Accounting Information: An Empirical Comparative Study on Egyptian and Saudi Listed Companies [Volume 3, Issue 1, 2019, Pages 347-405]
  • Saudi Stock Exchange The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Saudi stock market The Impact of Digital Transformation on Information Asymmetry: Evidence from Saudi Listed Companies [Volume 5, Issue 2, 2021, Pages 438-494]
  • Saudi stock market The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
  • Saudi stock market The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]
  • Sectoral reporting styles A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • Sequences and mechanisms to reduce money laundering The negative effects of money laundering operations and internal control mechanisms to reduce them in the Egyptian banking system [Volume 1, Issue 1, 2017, Pages 280-306]
  • Share repurchases 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]
  • Shares repurchase motives, firm value, financial leverage, earning per share, share market value reduction, and "Covid-19" pandemic The Relationship between Shares Repurchases Decision and Firm Value from Accounting Prespective in the Light of "Covid-19" Pandemic An Applied Study on Egyptian Stock Exchange Listed Companies [Volume 5, Issue 1, 2021, Pages 1613-1674]
  • Shares repurchase process The Relationship between Shares Repurchases Decision and Firm Value from Accounting Prespective in the Light of "Covid-19" Pandemic An Applied Study on Egyptian Stock Exchange Listed Companies [Volume 5, Issue 1, 2021, Pages 1613-1674]
  • Sharia Accounting and Auditing Standards 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]
  • Signaling theory An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
  • Signaling theory An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
  • Single Audit 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]
  • Six Sigma- DMAIC A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]
  • Six Sigma System Proposed Accounting Approach for Integration between Flexible Accounting System and Six Sigma System for Improving Performance in the Drinking Water Sector-Exploratory study [Volume 1, Issue 1, 2017, Pages 247-293]
  • Size 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]
  • Size of Management Board 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]
  • Size of the accounting and auditing office 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 [Volume 7, Issue 1, 2023, Pages 423-483]
  • Skills Knowledge, Skills and Pedagogy Components for Accounting Education Development in Egypt ( A Survey Research) [Volume 1, Issue 1, 2017, Pages 695-723]
  • Small Projects The Role of Accounting Information Systems in Sustaining Small and Medium Enterprises - A Field Study [Volume 3, Issue 3, 2019, Pages 88-120]
  • Smart Contracts The Impact of the Application of Blockchain Technology in Business Establishments on the Asymmetry of Accounting Information A Field Guide from the Saudi Environment [Volume 7, Issue 1, 2023, Pages 37-94]
  • Smart Manufacturing Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
  • Social media disclosure The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
  • Social media (twitter) – corporate characteristics – corporate governance – stock trading volume – corporate value 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 [Volume 1, Issue 1, 2017, Pages 100-150]
  • Social Responsibility Index Corporate Social Responsibility in Saudi Banks [Volume 1, Issue 1, 2017, Pages 613-665]
  • Solvency II 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]
  • Sophisticated costing systems Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
  • S&P/EGX ESG index The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
  • Standard Cost A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Standard of Insurance Contracts (IFRS:17) 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]
  • Standards of Audit Quality Management The Impact of Audit Quality and Profit Quality on Stock Prices - An Empirical Study on Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 437-497]
  • Sticky cost Sticky Cost: a reference study in the accounting literature in the Egyptian environment from (1994 to 2021) [Volume 6, Issue 3, 2022, Pages 49-126]
  • Sticky cost The Effect of the sticky cost during the stages of the Firm life cycle on the accuracy of measuring the Value Relevance of Accounting information: An Empirical study Abstract [Volume 7, Issue 2, 2023, Pages 115-166]
  • Sticky cost The effect of peers' decisions on managers' decisions about sticky cost - the modified role of institutional investment: an empirical study [Volume 7, Issue 3, 2023, Pages 1-36]
  • Stock investment decision The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Stock Liquidity The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]
  • Stock Liquidity The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
  • Stock Liquidity The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
  • Stock Market A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Stock Market Value Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
  • Stock price The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Stock pric-e Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Strategic alignment Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Strategic management The role of strategic management of environmental cost in improving the financial performance of industrial companies - An Empirical Study [Volume 2, Issue 2, 2018, Pages 520-573]
  • Strategic Management Accounting The future of narrative disclosure from the perspective of strategic management accounting with a prospective study. [Volume 1, Issue 1, 2017, Pages 259-333]
  • Strategic Supplier Partnership Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • Strategic Supplier Partnership Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • Strong Structuration Theory Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]
  • Structural capital Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
  • Students Centered Learning (SCL) Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]
  • Subsequent events 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]
  • Substantial Distortion 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 [Volume 1, Issue 1, 2017, Pages 294-384]
  • Supply Chain The Role of Enterprise Resource planning (ERP) Systems in Supporting the Sustainable Competitive Advantage of Supply Chain: An Exploratory Study [Volume 5, Issue 1, 2021, Pages 1047-1105]
  • Supply Chains Increase the effectiveness of the accounting model for supply chain management practices [Volume 1, Issue 2, 2017, Pages 346-394]
  • Supply Chains Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • Supported Activities Impact of Activities Based Costing Systems which Supported by Enterprise Resource Planning Systems on the Firm Performance - Case Study [Volume 1, Issue 2, 2017, Pages 468-561]
  • Sustainability The Role of Accounting Information Systems in Sustaining Small and Medium Enterprises - A Field Study [Volume 3, Issue 3, 2019, Pages 88-120]
  • Sustainability The effect of companies meeting the requirements of listing in the Egyptian index ESG's responsibility on the value and performance of the company . [Volume 1, Issue 1, 2017, Pages 626-694]
  • Sustainability Towards a suggested framework for the role of the auditor in the professional emphasis on corporate disclosure of sustainability [Volume 1, Issue 1, 2017, Pages 1-70]
  • Sustainability The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
  • Sustainability The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
  • Sustainability Accounting Standards 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]
  • Sustainability Disclosure 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]
  • Sustainability growth Rate Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
  • Sustainability Indicators The Effect of Professional Accountant’s Different Levels of Assurance on Investors’ Degree of Confidence and Reliability of Sustainability Indicators - Experimental Study [Volume 1, Issue 1, 2017, Pages 223-279]
  • Sustainability Reporting Proposed Framework for Accounting Report on Sustainability of Economic Institutions [Volume 1, Issue 1, 2017, Pages 220-258]
  • Sustainability Reporting Activate the role of using Extensible Business Reporting Language XBRL In the preparation of sustainability reports [Volume 1, Issue 1, 2017, Pages 445-612]
  • Sustainability Reports 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]
  • Sustainability Reports A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • Sustainable Competitive Advantage The Role of Enterprise Resource planning (ERP) Systems in Supporting the Sustainable Competitive Advantage of Supply Chain: An Exploratory Study [Volume 5, Issue 1, 2021, Pages 1047-1105]
  • Sustainable Development The development of management accounting methods in Egypt in light of the contemporary economic changes in order to support sustainable development [Volume 1, Issue 1, 2017, Pages 197-246]
  • Sustainable Development 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 [Volume 1, Issue 1, 2017, Pages 406-448]
  • Sustainable Development Development of a model for measuring and assessing social responsibility of banks for sustainable development - a field study on the International Commercial Bank (CIB) [Volume 1, Issue 1, 2017, Pages 336-388]
  • Sustainable Development The Impact of Applying Digital Transformation on Internal Audit and Financial Inclusion Achievement – A Survey Study in Egyptian Banks [Volume 6, Issue 3, 2022, Pages 653-703]
  • Synchronization of stock returns An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
  • Synchronization of stock returns An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]

T

  • Target Cost The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
  • Task complexity The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
  • Tax Accounting The role of VAT declarations in tax accounting under Law 67 of 2016 [Volume 1, Issue 1, 2017, Pages 127-169]
  • Tax Account Problems Measuring the Extent of Acceptability of Income Tax in Egypt from the Perspective of the Tax Community (A Testy Study) [Volume 5, Issue 2, 2021, Pages 586-626]
  • Tax Avoidance 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]
  • Tax Avoidance 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]
  • Tax Avoidance The impact of managerial ability on the relationship between tax avoidance and stock price crash risk: An empirical study [Volume 6, Issue 2, 2022, Pages 77-136]
  • Tax Avoidance The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
  • Tax Avoidance The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
  • Tax Avoidance Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Tax Avoidance Practices A study and Examination the Effect of Family Ownership Structure on the Relationship between Tax Avoidance Practices and Related Party Transactions and Cash Dividends in companies listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 460-525]
  • Tax Avoidance Practices The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]
  • Tax Avoidance Practices The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
  • Tax Planning The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
  • Tax Returns The role of VAT declarations in tax accounting under Law 67 of 2016 [Volume 1, Issue 1, 2017, Pages 127-169]
  • Technical pressures The impact of the technical pressures of advanced information systems on the performance of the management accountant A field study [Volume 2, Issue 1, 2018, Pages 1-56]
  • Technological Turbulence The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
  • Technologies Fourth Industrial Revolution The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
  • Technology– Organization–Environment Framework (TOE) 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]
  • Telework Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
  • The accounting perspective The Impact of the Level of Capital Adequacy and Related Risk Management Disclosure on The Value of Commercial Bank- An Empirical Study on Egyptian Listed Commercial Banks [Volume 5, Issue 2, 2021, Pages 50-108]
  • The Accounting Review Contemporary international and Arab trends of accounting research published in peer-reviewed accounting journals and lessons learned for Arab countries [Volume 5, Issue 1, 2021, Pages 1255-1295]
  • The Corona Pandemic The value relevance of research and development expenditures information:Empricial evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 5, Issue 2, 2021, Pages 1-35]
  • The cost of borrowing financing The effect Value Relevance of interim financial information on the cost of financing “An applied study on companies listed in the Egyptian Stock Exchange” [Volume 5, Issue 3, 2021, Pages 457-503]
  • The cost of ownership financing The effect Value Relevance of interim financial information on the cost of financing “An applied study on companies listed in the Egyptian Stock Exchange” [Volume 5, Issue 3, 2021, Pages 457-503]
  • The decision of the external auditor to rely on the internal audit function The Impact of the Auditor Client Business Risk and the Effectiveness of his Internal Control Structure on the External Auditor’s Decision to Rely on the Internal Audit Function –An Experimental Study [Volume 5, Issue 3, 2021, Pages 57-116]
  • The effectiveness of Internal control structure The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 41-61]
  • The Firm’s Value (Tobin’s Model) 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]
  • The Four Industrial Revolutions - The Fourth Industrial Revolution IR4 (Industrial Revolution 4.0) - Accounting and Auditing Science Curricula Developing Accounting and Auditing Science Curricula in Egyptian Universities in Light of the Fourth Industrial Revolution IR4 Propsed Model [Volume 6, Issue 3, 2022, Pages 253-306]
  • The Global Management Accounting Principles GMAP© Approach Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
  • The Impact of The Disclosure of Sustainable Development Activities on the Quality of Financial Reports in Saudi Banks The Impact of The Disclosure of Sustainable Development Activities on the Quality of Financial Reports in Saudi Banks Theoretical and Field Study. [Volume 1, Issue 1, 2017, Pages 152-219]
  • The indicators of the impairment of fixed assets - The determinants of the decision of recognition of the impairment of fixed assets The indicators and the determinants of the decision of recognition of the impairment loss of fixed assets- evidence from companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-72]
  • The Industrial Specialization of the Auditor The Effect of the Industrial Specialization of the Auditor on the Relationship Between Auditor Tenure and Stock Return Volatility: An Applied Study on Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 526-586]
  • The Non-financial Firms Listed on the Egyptian Stock Exchange (EGX) The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
  • Theory of constraint (TOC) A proposed framework for integration between attributes based- costing (ABCII) and theory of constraint (TOC) to maximize the profitability of business establishments A field study [Volume 5, Issue 2, 2021, Pages 555-613]
  • The professional judgments of the auditor 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]
  • The Proposed Model for the Development of Accounting and Auditing Approaches under IR4 Developing Accounting and Auditing Science Curricula in Egyptian Universities in Light of the Fourth Industrial Revolution IR4 Propsed Model [Volume 6, Issue 3, 2022, Pages 253-306]
  • The Russian-Ukrainian crisis 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 [Volume 7, Issue 1, 2023, Pages 517-601]
  • The standard disclosure The Impact of the Level of Capital Adequacy and Related Risk Management Disclosure on The Value of Commercial Bank- An Empirical Study on Egyptian Listed Commercial Banks [Volume 5, Issue 2, 2021, Pages 50-108]
  • The Stock Returns Volatility The Effect of the Industrial Specialization of the Auditor on the Relationship Between Auditor Tenure and Stock Return Volatility: An Applied Study on Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 526-586]
  • The value relevance of research and development expenditures The value relevance of research and development expenditures information:Empricial evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 5, Issue 2, 2021, Pages 1-35]
  • Times of Uncertainty The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
  • Tobin’s q Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
  • Tobin's Q Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]
  • Tobin's Q model Impact of the Level of Disclosure in Integrated Business Reports on the Market Value of the Company - an Applied Study on Companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 137-170]
  • Total assets turn over Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]
  • Total Quality Management The Factors Influencing Cost and Management Accounting Practices in Manufacturing in Saudi Stock Exchange. [Volume 4, Issue 3, 2020, Pages 1-49]
  • TQM Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector [Volume 3, Issue 1, 2019, Pages 1-46]
  • Trade Volume The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
  • Traditional Banks Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
  • Traditional Education Increasing the Effectiveness of Accounting Education Through Activating developed Techniques. [Volume 1, Issue 1, 2017, Pages 1-68]
  • Transparency The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
  • Treasury Stock 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]
  • Two-Step Model (Binary-Step Model) Measuring and Evaluating Earnings Management Practices on the Commercial Banks Listed on the Egyptian Exchange According to the Loans Loss Provisions (LLPs): An Analytical Multi-Level Empirical Study [Volume 5, Issue 2, 2021, Pages 271-320]

U

  • Underinvestment-Risk disclosure- Investment Efficiency The Impact of Risk Disclosure on Investment Efficiency: Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1750-1789]
  • University Accounting Education 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 [Volume 1, Issue 1, 2017, Pages 406-448]
  • Usefulness of Accounting Information The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
  • Use of information technology The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study [Volume 7, Issue 1, 2023, Pages 1-44]
  • Users of financial statements Proposed Model to Measure Satisfaction User of Financial Statements for SMEs (A Testy Study) [Volume 4, Issue 1, 2020, Pages 291-344]

V

  • Value Added The role of VAT declarations in tax accounting under Law 67 of 2016 [Volume 1, Issue 1, 2017, Pages 127-169]
  • Value Added Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
  • Value added of Internal Audit A Proposed Framework for Value-Based Internal Audit and its Impact on The Added Value and The Expectation Gap of Internal Audit: (A Field Study in Egypt) [Volume 5, Issue 1, 2021, Pages 1183-1254]
  • Value-Added tax The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
  • Value relevance 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]
  • Value relevance 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]
  • Value relevance Value Relevance of Accounting Information: An Empirical Comparative Study on Egyptian and Saudi Listed Companies [Volume 3, Issue 1, 2019, Pages 347-405]
  • Value relevance 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]
  • Value relevance The Value-Relevance of Capitalized Intangible Assets by Companies Listed on the Egyptian Stock Exchange [Volume 1, Issue 2, 2017, Pages 146-180]
  • Value relevance 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]
  • Value relevance Studying and Investigating the Value Relevance of Interim Accounting Information- Evidence from Egyptian Listed Companies [Volume 5, Issue 1, 2021, Pages 1514-1567]
  • Value relevance The effect Value Relevance of interim financial information on the cost of financing “An applied study on companies listed in the Egyptian Stock Exchange” [Volume 5, Issue 3, 2021, Pages 457-503]
  • Value relevance The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
  • Value-relevance ability 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]
  • Value relevance of Accounting Information The Impact of the Perceived Audit Quality and the Auditor's Opinion Type on the Value Relevance of Accounting Information :An Empirical Study on listed (Non-Financial) Firms in the Egyptian Stock Exchange. [Volume 2, Issue 2, 2018, Pages 201-260]
  • Value relevance of Accounting Information 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 [Volume 7, Issue 1, 2023, Pages 431-516]
  • Value relevance of Accounting Information The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
  • Value relevance of Accounting Information 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) [Volume 7, Issue 1, 2023, Pages 181-247]
  • Value Suitability Measuring the Impact of Applying the Standards (IFRS) in the Light of Governance Mechanisms on the Earnings Quality and the Explanatory Power of Financial Analysts [Volume 5, Issue 1, 2021, Pages 440-528]
  • Vehicle Routing Problem The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
  • Voluntary Disclosure The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
  • Voluntary disclosure of financial and non-financial information 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]

W

  • Whistle Blowing 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]
  • World Governance indicators World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
  • World Governance indicators World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]

X

  • XBRL Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange [Volume 7, Issue 1, 2023, Pages 1-25]