Keyword Index

A

  • 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 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 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 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 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 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]
  • 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]
  • 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 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]
  • 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]
  • 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]
  • 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 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 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 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 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]
  • 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 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 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 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 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 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 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 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 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 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 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 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 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 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]

B

  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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 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 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 Size The Impact of Board Governance on Corporate Risk-Taking Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
  • 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]
  • 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

  • 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]
  • 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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 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]
  • 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 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 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 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]
  • 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 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 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 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 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]
  • 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 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]
  • 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]
  • Customer Relationship Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • 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]

D

  • 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]
  • 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]
  • 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 - 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 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]
  • 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]

E

  • 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]

F

  • 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]
  • 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 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 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]
  • 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 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 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 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]
  • 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]
  • 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 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]
  • 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]
  • 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]

G

  • 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 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]
  • 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]
  • 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]

H

  • 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 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 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]
  • 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]
  • 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 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]
  • 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]
  • 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]
  • 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 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 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 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 Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • 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 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]
  • 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]
  • 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 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 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]

J

  • 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]

K

  • 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]

L

  • 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 Information Sharing Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • 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]
  • 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]

M

N

  • 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]
  • NIM The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
  • 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]

O

  • 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]
  • 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]

P

  • 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]
  • 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]
  • 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]
  • 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]
  • 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]

Q

  • 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 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 Information Sharing Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]

R

  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]

S

  • 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 stock market The Impact of Digital Transformation on Information Asymmetry: Evidence from Saudi Listed Companies [Volume 5, Issue 2, 2021, Pages 438-494]
  • 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]
  • Strategic Supplier Partnership Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • 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 Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
  • 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]
  • 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]

T

  • 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 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]
  • 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 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]
  • 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 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]
  • 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]
  • 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

V

  • 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 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 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]
  • Voluntary Disclosure The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]