Alexandria Journal of Accounting Research

Keyword Index

A

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 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 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 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 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]
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 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]
AC effectiveness Audit Committee Effectiveness and Corporate Sustainable Growth: The Case of Egypt [Volume 4, Issue 2, 2020, Pages 537-578]
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]
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]
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]
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]
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 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 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]
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’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 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]
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 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 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 Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]

B

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]
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 Data The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
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 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]
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 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]

C

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]
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 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 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]
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]
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]
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]
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]
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]
Control Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
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]
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]
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 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 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]
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 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]
Current Ratio Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]

D

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]
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]
Detection Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
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]
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]

E

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 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 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 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]
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]
Efficiency Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
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]
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]
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 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 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]
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]
Emerging markets. Interest free banks Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
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 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 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]

F

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]
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]
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 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 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 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 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]
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 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]
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’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]
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 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 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]

G

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]
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 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]
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]

I

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 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]
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]
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]
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]
Inherent Risk The impact of big data on audit risk [Volume 4, Issue 2, 2020, Pages 233-277]
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]
Intellectual Capital Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]
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 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]
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 (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 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]
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 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]
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]

J

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]

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-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]

L

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]
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]
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]

M

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 Information Systems The Effect of Management Information Systems on Reduction of Financial Corporate Corruption : Interdisciplinary study [Volume 4, Issue 1, 2020, Pages 1-21]
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 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 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 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]
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]
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]
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]
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

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 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]

O

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]
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]
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 – 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

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]
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]
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]
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]
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]

Q

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 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]

R

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 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]
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]
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 ( ROE) The Impact of liquidity risk management on financial performance of the Islamic banks in Egypt [Volume 4, Issue 2, 2020, Pages 541-565]
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]

S

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]
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]
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]
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]
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]
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]
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]

T

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]
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]
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]
Tobin's Q Effect of Intellectual Capital on Firm Value and Financial Performance [Volume 4, Issue 3, 2020, Pages 1-36]
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]
Traditional Banks Financial Performance Comparison of Islamic and Traditional Banks in Emerging Markets [Volume 4, Issue 2, 2020, Pages 437-480]
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]

U

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 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]
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]