Alexandria Journal of Accounting Research

Keyword Index

A

Abnormal Returns The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
Accounting conservatism The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
Accounting estimates The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
Accounting information The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
Accounting information system A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
Accrual basis The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
AIS A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
Altman Z-Score models Using Altman Z-Score Models for Predicting Financial Distress for Companies – The Case of Egypt panel data analysis [Volume 6, Issue 1, 2022, Pages 1-28]
Ambiguity of Financial Reports The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
Analyst Coverage Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
Analysts Coverage Hayes Model The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
Annual financial reports readability The Impact of Annual Financial Reports Readability on the Cost of Debt Capital and Audit Fees: An Empirical Study on Firms Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 337-412]
Annual Reports The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
Artificial Intelligence (IA) The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
Audit - Activities - Reports - Procedures The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
Auditor The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]
Auditor Experience in Information Technology Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
Auditor Gender Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
Auditor' Opinion The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]
Auditor Registr-ation with the Financial Regulatory Authority Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
Auditor’s Fees The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
Audit Process The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]
Audit quality The Impact of Audit Quality and Profit Quality on Stock Prices - An Empirical Study on Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 437-497]
Audit quality The Impact of Managerial Ability on recognition of goodwill impairment losses: Evidence from Listed Companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 163-208]
Audit quality The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Audit quality Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
Audit quality The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
Audit quality The effect of corporate governance mechanisms on the value relevance of accounting information: An empirical study on companies listed on the Egyptian stock exchange [Volume 6, Issue 3, 2022, Pages 307-364]
Audit Risk The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Audit risks (AR) Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
Audit Type The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]

B

Bad News Withholding The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
Balanced Score Card The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
Balancing Barograms and Performance The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
Banking Profitability Indicators Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
Bank O Meter Model The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
Basel (3) Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
Blockchain A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
Block chain- inherent risk-internal control risk-Detection Risk-audit Procedures planning The Effect of Audit Client adoption of Block Chain Technology on External Auditor's Judgment of assessing Detection Risk and Audit Procedures Planning:an Experimental Study [Volume 6, Issue 2, 2022, Pages 275-328]
Board Characteristics The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
Board Gender Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
Board Gender Diversity The Effect of Board Gender Diversity on Cost of Debt and Dividend Payouts: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 305-370]
Board Governance The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]
Business Continuity Management factors The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]

C

Capital Adequacy Ratio The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
Cash Holding Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
Cash holdings The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
Cash holdings The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
Cash holdings The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
Challenges - Al- Madar and Libyana Telecom companies Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
Characteristics of the Board of Directors The effect of corporate governance mechanisms on the value relevance of accounting information: An empirical study on companies listed on the Egyptian stock exchange [Volume 6, Issue 3, 2022, Pages 307-364]
Characteristics of the Board of Directors The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
Cloud Computing Strategic Cost Management in the Cloud Computing Environment- an Exploratory Study in the Egyptian Environment [Volume 6, Issue 3, 2022, Pages 1-61]
Cloud Computing The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
Cloud Computing Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]
Cloud Computing A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
COBIT5 The impact of integration between COBIT5 dimensions and internal control components according to the COSO framework on reducing cloud accounting risks A field guide from the Egyptian telecom companies [Volume 6, Issue 3, 2022, Pages 127-226]
Comparability of financial statements The Relationship between the Comparability of Financial Statements and Audit Fees: The Modified Role of the Auditor’s and his Client’s Characteristics: Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 405-462]
Continuous auditing (CA) Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
Continuous Improvement (Kaizen) A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]
Corona Pandemic The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]
Corporate Borrow-ing Decisions World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
Corporate Financial Constraints The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
Corporate Political Connections- Investment Decisions- The Egyptian Environment The Impact of Political Connections on Forward-Looking Information Disclosure and its reflection on the efficiency of investment decisions: An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 141-200]
Corporate profitability World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
Corporate Social Responsibility (CSR) The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
COSO framework The impact of integration between COBIT5 dimensions and internal control components according to the COSO framework on reducing cloud accounting risks A field guide from the Egyptian telecom companies [Volume 6, Issue 3, 2022, Pages 127-226]
Cost Advantage The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Cost of Capital The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
Cost of Debt The Effect of Board Gender Diversity on Cost of Debt and Dividend Payouts: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 305-370]
Cost of debt capital The Impact of Annual Financial Reports Readability on the Cost of Debt Capital and Audit Fees: An Empirical Study on Firms Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 337-412]
COVID-19 Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
COVID-19 Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
COVID-19 pandemic Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
Creditworthiness The Impact of corporate governance compliance on the relevance of accounting information for evaluation of Creditworthiness for companies: An Empirical Study on companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 53-110]
Cryptocurrency Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
Customer Capital Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
Cyber risk Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Cybersecurity The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
Cyber Security A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
Cybersecurity Risk Management Report The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
Cybersecurity risks disclosure The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]

D

Dark triad The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
Decision aids The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Degree of auditor's industrial specialization The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 291-334]
Digital Assets Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
Digital skills for internal references Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]
Digital Transform-ation and The Block Chains The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
Disclosure And Transparency Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Disclosure of Accounting Estimates The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
Discretionary accruals Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Dividend Payouts The Effect of Board Gender Diversity on Cost of Debt and Dividend Payouts: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 305-370]

E

Earning management Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Earning Management Practices Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Earning Persistence The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
Earnings per share Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
EAS 44 Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]
E-Commerce (EC) Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 6, Issue 3, 2022, Pages 227-278]
Effective Audit Committee Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
Effectiveness The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
Effectiveness A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
Effectiveness of planning and plans The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
Efficiency A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
Egyptian Business Environment Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
Egyptian Stock Exchange The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
Egyptian Telecom companies The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
E- invoicing - Electronic Tax Invoice (ETI) - Taxpayers' Satisfaction - Digital Economy - Informal Economy - Electronic Signature - Electronic Seal- Registration - Integration - Coding of goods and services - Quality of Tax Service - Tax Compliance Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 6, Issue 3, 2022, Pages 227-278]
Embeddedness of Continuity Practices The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Equity Cost The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
Expected Credit Losses Model The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
EXtensible Business Reporting Language (XBRL) The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
External Audit The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
External Auditing The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
External Auditor Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
External auditor Judgement The Effect of Audit Client adoption of Block Chain Technology on External Auditor's Judgment of assessing Detection Risk and Audit Procedures Planning:an Experimental Study [Volume 6, Issue 2, 2022, Pages 275-328]
External Auditors in Egypt Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]

F

Face-to-Face Teaching Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
Family ownership The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]
Family ownership The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]
Financial distress Risk The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
Financial Leverage Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
Financial reporting quality The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
Financial reporting quality Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
Financial Reporting Quality Paper Type: Research paper Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
Financial Reports Opacity The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
Financial restatements The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]
Financial Risk Disclosure The Impact of Disclosure of Capital Adequacy and Financial Risks on the Liquidity Creation in the Light of Governance and Income Diversity: An Empirical Study on Saudi Banks [Volume 6, Issue 1, 2022, Pages 111-154]
Financial solvency The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
Firm Diversification The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
Firm Efficiency The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
Firm Life Cycle The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
Firms' life cycle stages The Impact of Financial Distress under the Moderating Role of Corporate Life Cycle on Managerial Opportunistic Behavior in Determining the Income Tax “Evidence from the Egyptian stock Exchange” [Volume 6, Issue 2, 2022, Pages 329-406]
Firm’s Value The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]
Fixed Asset impairment - Egyptian Accounting Standard No. (31) - the International Accounting Standard IAS (36) The indicators and the determinants of the decision of recognition of the impairment loss of fixed assets- evidence from companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-72]
Forward-Looking Disclosure The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
Forward Looking Information Disclosure The Impact of Political Connections on Forward-Looking Information Disclosure and its reflection on the efficiency of investment decisions: An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 141-200]
Fraud risk Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Free cash The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
Future Stock Price Crash Risk The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]

G

G8 countries World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
Going Concern Using Altman Z-Score Models for Predicting Financial Distress for Companies – The Case of Egypt panel data analysis [Volume 6, Issue 1, 2022, Pages 1-28]
Governance standards Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Government financial management information system The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]

H

Hard skills Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]

I

IFRS The Impact of Institutional Ownership on the Effectiveness of Mandatory adoption of IFRS: A Stock Price Crash Risk Perspective [Volume 6, Issue 1, 2022, Pages 73-136]
IFRS 12 Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]
Industrial Sustainability Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
Information Asymmetry Bid Ask Spread The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
Information Gap between Investors Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
Information overload Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
Information quality Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
Information Technology The Effect of Using Information Technology on Internal Audit Efficiency in Iraqi Governmental Units- an Experimental Study [Volume 6, Issue 3, 2022, Pages 407-449]
Information Technology Capabilities The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
Inherent Risk of Digital Assets Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
Institutional excellence in governmental units Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]
Integrated report The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]
Integrated Reports Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
Intellectual Capital Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
Interests in Joint Arrangements and Associates Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]
Internal Accounting Information Quality The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
Internal Audit Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Internal Audit The Effect of Using Information Technology on Internal Audit Efficiency in Iraqi Governmental Units- an Experimental Study [Volume 6, Issue 3, 2022, Pages 407-449]
Internal Audit The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
Internal Audit Attributes The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
Internal Auditor Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
International Financial Reporting Standards (IFRS) The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
Internet of Things A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
Intervening Variable The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
Investment efficiency The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
Investment Opportunities Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
Investor experience The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
Investor qualification The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
IT Infrastructure Flexibility The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]

J

Joint Audit The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]

L

Level of Disclosure in Integrated Business Reports Impact of the Level of Disclosure in Integrated Business Reports on the Market Value of the Company - an Applied Study on Companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 137-170]
Leverage Rate Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
Liquidity Towards a logical explanation for the variation in the level of corporate disclosure over the Internet - Evidence from non-financial companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 61-140]
Liquidity creation The Impact of Disclosure of Capital Adequacy and Financial Risks on the Liquidity Creation in the Light of Governance and Income Diversity: An Empirical Study on Saudi Banks [Volume 6, Issue 1, 2022, Pages 111-154]
Litigation risk The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]

M

Machiavellianism The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
Management Accountant Competencies Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
Management Accountants’ role Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]
Management Accounting Practices Strategic Cost Management in the Cloud Computing Environment- an Exploratory Study in the Egyptian Environment [Volume 6, Issue 3, 2022, Pages 1-61]
Management Ownership The Effect of Ownership Style on Audit Client’s of Industry-Specialist Auditor Choice and Joint Audit Approach Adoption: An Empirical Evidence from Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 335-396]
Managerial Opportunistic Behavior in Determining the income Tax The Impact of Financial Distress under the Moderating Role of Corporate Life Cycle on Managerial Opportunistic Behavior in Determining the Income Tax “Evidence from the Egyptian stock Exchange” [Volume 6, Issue 2, 2022, Pages 329-406]
MENA Countries World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
Moderating Variables The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
Moderating Variables Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
Modified Jones Model Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]

N

Narcissism The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]

O

Opportunities Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
Organizational agility The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
Ownership structure The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]

P

Perceived Audit Quality The Relationship between the Perceived Audit Quality and and Readability of the Auditor's Report on the Annual Financial Statement Audit :Evidence from non- Financial Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 365-416]
Perceived Audit Quality The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]
Process Mining A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]
Professional judgment Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
Professional judgment accuracy regarding going concern of companies The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 291-334]
Professional Skepticism Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
Psychopathy The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]

Q

Qualitative Characteristics of Accounting Information Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
Quality and Brainstorming The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
Quality of financial reports The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
Quantum Internet Digitization and Accounting Education- How digital Transformation may Drive the shift Toward Accounting Education [Volume 6, Issue 3, 2022, Pages 279-302]
Questioning Mind Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
Quoted_Spread The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]

R

Readability of Financial Report The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]
Readability of the Auditor's Report on the Annual Financial Statement Audit The Relationship between the Perceived Audit Quality and and Readability of the Auditor's Report on the Annual Financial Statement Audit :Evidence from non- Financial Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 365-416]
Risk assessment The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Risk Management A proposed framework for the application of continuous auditing to develop the role of government internal audit to manage the risks of the system (GFMIS): a field study on government units [Volume 6, Issue 3, 2022, Pages 451-519]
Robotics The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]

S

Saudi Arabia Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
Saudi stock market The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
Saudi stock market The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]
Six Sigma- DMAIC A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]
Smart Manufacturing Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
Social media disclosure The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
Sophisticated costing systems Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
Standards of Audit Quality Management The Impact of Audit Quality and Profit Quality on Stock Prices - An Empirical Study on Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 437-497]
Sticky cost Sticky Cost: a reference study in the accounting literature in the Egyptian environment from (1994 to 2021) [Volume 6, Issue 3, 2022, Pages 49-126]
Stock Liquidity The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]
Stock Liquidity The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
Stock Market Value Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
Strong Structuration Theory Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]
Structural capital Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
Sustainability growth Rate Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
Sustainable Development The Impact of Applying Digital Transformation on Internal Audit and Financial Inclusion Achievement – A Survey Study in Egyptian Banks [Volume 6, Issue 3, 2022, Pages 653-703]

T

Target Cost The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]
Task complexity The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Tax Avoidance The impact of managerial ability on the relationship between tax avoidance and stock price crash risk: An empirical study [Volume 6, Issue 2, 2022, Pages 77-136]
Tax Avoidance The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
Tax Avoidance The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
Tax Avoidance Practices The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]
Tax Avoidance Practices The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
Tax Planning The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 489-560]
Technological Turbulence The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Technologies Fourth Industrial Revolution The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
Telework Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
The Four Industrial Revolutions - The Fourth Industrial Revolution IR4 (Industrial Revolution 4.0) - Accounting and Auditing Science Curricula Developing Accounting and Auditing Science Curricula in Egyptian Universities in Light of the Fourth Industrial Revolution IR4 Propsed Model [Volume 6, Issue 3, 2022, Pages 253-306]
The Global Management Accounting Principles GMAP© Approach Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
The indicators of the impairment of fixed assets - The determinants of the decision of recognition of the impairment of fixed assets The indicators and the determinants of the decision of recognition of the impairment loss of fixed assets- evidence from companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-72]
The Non-financial Firms Listed on the Egyptian Stock Exchange (EGX) The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
The Proposed Model for the Development of Accounting and Auditing Approaches under IR4 Developing Accounting and Auditing Science Curricula in Egyptian Universities in Light of the Fourth Industrial Revolution IR4 Propsed Model [Volume 6, Issue 3, 2022, Pages 253-306]
Tobin's Q model Impact of the Level of Disclosure in Integrated Business Reports on the Market Value of the Company - an Applied Study on Companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 137-170]
Trade Volume The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]

V

Value Added Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]
Value relevance The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]

W

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