Alexandria Journal of Accounting Research

Keyword Index

A

Accountability The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
Accounting disclosure Analytical Study for Accountig Disclosure on Sustainable Reports in Iraq Government Units [Volume 7, Issue 1, 2023, Pages 257-301]
Accounting information The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
Accounting Information Quality The Impact of Accounting Information Quality on the Relationship between Investor Sentiment and Stock Price Crash Risk: Evidence from Firms Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 457-540]
Accrual basis The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Analyst Forecasts Accuracy The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
Applying New Accounting Standards The Effect of Applying New Accounting Standards on the Relationship between both Auditor Tenure, Audit Firm Tenure and audit report Lag- Evidence from Listed Companies in Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 283-352]
Audit Business Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
Auditing Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
Auditor Effort Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
Auditor Experience The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study [Volume 7, Issue 1, 2023, Pages 1-44]
Auditor Experience The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]
Auditor Experience The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Auditor Going Concern The Effect of Auditor Dependence on Hybrid Models From Artificial Intelligence Tools on Enhancing Auditor Going Concern Opinion Quality: An Applied Study on a Sample of Egyptian Stock Listed Companies [Volume 7, Issue 1, 2023, Pages 601-659]
Auditor's Narcissism The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
Auditor's registration with the Financial Supervisory Authority The Impact of the Audit Client's adoption of Blockchain Technology on the Audit Report Lag on the Audit of the Full Annual Financial Statements: An Experimental Study [Volume 7, Issue 1, 2023, Pages 423-483]
Auditor Tenure The Effect of Applying New Accounting Standards on the Relationship between both Auditor Tenure, Audit Firm Tenure and audit report Lag- Evidence from Listed Companies in Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 283-352]
Audit Performance Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
Audit quality The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
Audit quality The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
Audit quality Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
Audit Report The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Audit Report The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Audit Report Complexity The Impact of Key Audit Matters Disclosure on Audit Report Complexity and its Reflection on Investment Decisions:An Experimental Study [Volume 7, Issue 3, 2023, Pages 251-332]
Audit Report Readability The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]

B

Bad news hoarding theory The Impact of Accounting Information Quality on the Relationship between Investor Sentiment and Stock Price Crash Risk: Evidence from Firms Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 457-540]
Bank of Khartoum Efficiency and effectiveness of financial performance in reducing weakness factors in the Sudanese banking sector: Case study of Bank of Khartoum [Volume 7, Issue 3, 2023, Pages 333-358]
Behavioral Finance The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
Big Data The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
Big Data Analytics The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
Blockchain The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
Blockchain Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
Block chain The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
Blockchain technology The Impact of the Application of Blockchain Technology in Business Establishments on the Asymmetry of Accounting Information A Field Guide from the Saudi Environment [Volume 7, Issue 1, 2023, Pages 37-94]
Blockchain technology The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
Blockchain technology The Impact of the Audit Client's adoption of Blockchain Technology on the Audit Report Lag on the Audit of the Full Annual Financial Statements: An Experimental Study [Volume 7, Issue 1, 2023, Pages 423-483]
Blockchain technology The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Blockchain technology - improving operational efficiency The impact of applying blockchain technology on improving operational efficiency and avoiding fraud in Egyptian insurance companies (Field study) [Volume 7, Issue 2, 2023, Pages 283-327]
Board Characteristics Using Managerial Ownership in Explaining the Relationship between Board Characteristics and Real Earnings Management: Evidence from Saudi Arabia [Volume 7, Issue 2, 2023, Pages 61-102]
Board Characteristics The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
Board Gender Diversity The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
Board Governance The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
Book value per share The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Brainstorming The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]
Budgets The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]

C

Capital Investment Efficiency The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
Capital structure An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Capital structure How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
Cash basis The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Cash Flow Statement The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
Cash flow volatility The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
CEO overconfidence The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
Characteristics of the Board of Directors The Impact of the Characteristics of the Board of Directors on the volatility of Stock Returns and Its Reflection on The Going Concern of Companies in The Light of the Russian-Ukrainian Crisis: An Applied Study [Volume 7, Issue 1, 2023, Pages 517-601]
Cloud Computing The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
Cloud Computing The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
Cloud Computing The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
Coefficient of determination (R2) An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Coefficient of determination (R2) An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
Comparability The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
Comparative Applied Study The effect of Financing Structure on Corporate Tax Avoidance Behavior Practices From an Accounting Perspective: A Comparative Applied Study between large-sized companies and medium and small-sized companies Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 369-422]
Concentration Ownership Rate The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
Consulting The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Control and Performance Evaluation The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Corporate Cash Holdings The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Corporate Going Concern The Impact of the Characteristics of the Board of Directors on the volatility of Stock Returns and Its Reflection on The Going Concern of Companies in The Light of the Russian-Ukrainian Crisis: An Applied Study [Volume 7, Issue 1, 2023, Pages 517-601]
Corporate Reporting Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
Cost of Capital Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
Cost of Capital The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
Cost of Debt Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
Cost of Equity Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
Cost rationalization The Impact of reliance on information technology in supporting the use of the specification-based cost entry in the rationalization of costs at Iraqi public universities [Volume 7, Issue 1, 2023, Pages 123-154]
Cost Reduction A Proposed Framework for the Integration between Material Flow Cost Accounting (MFCA) and the Target Costing Method (TC) to Reduce costs and Support the Competitive Advantage of Business Enterprises- a Field Study [Volume 7, Issue 1, 2023, Pages 353-430]
COVID-19 pandemic The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
CPA Assurance The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]
Credit Risk The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
Credit Scoring The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
Crisis and Stability Periods The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
Cybersecurity Disclosures The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
Cybersecurity Risk Management The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
Cybersecurity Risk Management The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]
Cyberspace The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]

D

Debt maturity structure The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
Discretionary accruals Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange [Volume 7, Issue 1, 2023, Pages 1-25]
Distributed Ledger Technology Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
Dividend policy How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
Dividend policy An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
Dividends The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]

E

Earning per Share The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
Earnings per share The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Earnings persistence The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]
Earnings Volatility The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
EGX50 The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
EGX-ESG/S&P The Impact of Company’s presence in Environmental, Social and Governance index (ESG) on the Value Relevance of Accounting Information: An applied study on companies listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 431-516]
Egypt The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Egypt The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
Egypt How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
Egyptian Customs Authority The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Egyptian Stock Exchange The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]
Egyptian Stock Exchange The effect of Financing Structure on Corporate Tax Avoidance Behavior Practices From an Accounting Perspective: A Comparative Applied Study between large-sized companies and medium and small-sized companies Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 369-422]
ENVIRONMENTAL ACCOUNTING The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
ESG Performance Disclosure The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
Evolutionary Search The Effect of Auditor Dependence on Hybrid Models From Artificial Intelligence Tools on Enhancing Auditor Going Concern Opinion Quality: An Applied Study on a Sample of Egyptian Stock Listed Companies [Volume 7, Issue 1, 2023, Pages 601-659]
Explanatory power Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
External Auditing Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
External Auditing of Financial Statements The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
External Audit Quality The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]

F

Faithful Representation The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
Finance An Examination of the Financial Determinants of Growth of the Firm [Volume 7, Issue 2, 2023, Pages 41-64]
Financially Distressed Companies The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
Financial management The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Financial Performance The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
Financial Performance The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
Financial Performance Efficiency and effectiveness of financial performance in reducing weakness factors in the Sudanese banking sector: Case study of Bank of Khartoum [Volume 7, Issue 3, 2023, Pages 333-358]
Financial Regulatory Authority The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Financial reporting quality The Analysis of Financial Reporting Quality Characteristics in Stability and Shocks Periods: Is There an Impact of Managerial Overconfidence in the Light of Competition Level in the Products Market as a Moderating Variable? An Empirical Study on the Egyptian listed companies [Volume 7, Issue 1, 2023, Pages 542-628]
Financial Reports Quality The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]
Financial stability The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
Financing Structure The effect of Financing Structure on Corporate Tax Avoidance Behavior Practices From an Accounting Perspective: A Comparative Applied Study between large-sized companies and medium and small-sized companies Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 369-422]
Firm Life Cycle The Effect of the sticky cost during the stages of the Firm life cycle on the accuracy of measuring the Value Relevance of Accounting information: An Empirical study Abstract [Volume 7, Issue 2, 2023, Pages 115-166]
Firm Market Value The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
Firm operational characteristics The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 41-61]
Firm Size The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
Firms' Sustainability Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
Firms' Value Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
Firm value The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
Firm value The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
Fleet Composition and Routing The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Fourth Industrial Revolution The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
Free Cash Flow The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]

G

Gender diversity The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
Genetic Algorithm The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Goodwill The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]
Government accounting The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Governmental Universities The Impact of Activating the Internal Audit Department on the Stakeholders' Perception of the Effectiveness of the Internal Control Structure in Egyptian Governmental Universities - an Experimental Study [Volume 7, Issue 1, 2023, Pages 149-210]
Governmental Universities The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Government financial management information system The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]
Government review Measuring the extent to which the audit reports issued by the Central Auditing Organization conform to the INTOSAI standards for the auditor's report "Experimental study" [Volume 7, Issue 1, 2023, Pages 45-70]
Green target cost A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]

H

Heterogeneous beliefs theory The Impact of Accounting Information Quality on the Relationship between Investor Sentiment and Stock Price Crash Risk: Evidence from Firms Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 457-540]

I

IFRS The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
IFRS Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
Improve the production of green products A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
Information Environment Characteristics The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]
Information Technology The Impact of reliance on information technology in supporting the use of the specification-based cost entry in the rationalization of costs at Iraqi public universities [Volume 7, Issue 1, 2023, Pages 123-154]
In Predicting the Continuity of the Enterprise The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan [Volume 7, Issue 3, 2023, Pages 359-376]
Institutional Investment The effect of peers' decisions on managers' decisions about sticky cost - the modified role of institutional investment: an empirical study [Volume 7, Issue 3, 2023, Pages 1-36]
Integrated reporting Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
Integrated Reports The Impact of Companies' Orientation towards Integrated Reports on the Market Value of Shares (with Application on Companies Listed in the Egyptian Sustainability Index) [Volume 7, Issue 2, 2023, Pages 333-360]
Intellectual Capital Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
Internal Audit Department The Impact of Activating the Internal Audit Department on the Stakeholders' Perception of the Effectiveness of the Internal Control Structure in Egyptian Governmental Universities - an Experimental Study [Volume 7, Issue 1, 2023, Pages 149-210]
Internal Auditors The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Internal Control Structure The Impact of Activating the Internal Audit Department on the Stakeholders' Perception of the Effectiveness of the Internal Control Structure in Egyptian Governmental Universities - an Experimental Study [Volume 7, Issue 1, 2023, Pages 149-210]
International Accounting Standards in The Public Sector The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
International auditing standards The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Internet of Things The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]
INTOSAI standards Measuring the extent to which the audit reports issued by the Central Auditing Organization conform to the INTOSAI standards for the auditor's report "Experimental study" [Volume 7, Issue 1, 2023, Pages 45-70]
Investment Opportunities The impact of investment opportunities on the relationship between cash Holdings level and audit fees: an Empirical study on firms listed on Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 315-368]
Investment Opportunities The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Investor age The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
Investor Gender The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
Investor qualification The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]
Investor Sentiment The Impact of Accounting Information Quality on the Relationship between Investor Sentiment and Stock Price Crash Risk: Evidence from Firms Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 457-540]
Investors' Sentiment The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
Iraqi Government Units The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
Iraqi Government Units The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]

K

Key Audit Matters Potential effects of disclosure of key audit matters in the audit report on the Egyptian business environment [Volume 7, Issue 1, 2023, Pages 484-556]
K-nearest neighbor The Effect of Auditor Dependence on Hybrid Models From Artificial Intelligence Tools on Enhancing Auditor Going Concern Opinion Quality: An Applied Study on a Sample of Egyptian Stock Listed Companies [Volume 7, Issue 1, 2023, Pages 601-659]

L

Liquidity risk The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
Logistic regression The Effect of Auditor Dependence on Hybrid Models From Artificial Intelligence Tools on Enhancing Auditor Going Concern Opinion Quality: An Applied Study on a Sample of Egyptian Stock Listed Companies [Volume 7, Issue 1, 2023, Pages 601-659]

M

Managerial Overconfidence The Analysis of Financial Reporting Quality Characteristics in Stability and Shocks Periods: Is There an Impact of Managerial Overconfidence in the Light of Competition Level in the Products Market as a Moderating Variable? An Empirical Study on the Egyptian listed companies [Volume 7, Issue 1, 2023, Pages 542-628]
Market value per share The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Material flow cost accounting A Proposed Framework for the Integration between Material Flow Cost Accounting (MFCA) and the Target Costing Method (TC) to Reduce costs and Support the Competitive Advantage of Business Enterprises- a Field Study [Volume 7, Issue 1, 2023, Pages 353-430]
Material flow cost accounting A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
Material weaknesses in the internal control structure The Moderating Effect of the Firm Life Cycle Stages on the relationship between ICS Material Weaknesses in the and Modification of the Auditor's opinion regarding Going Concern of Non-financial Companies Listed on The Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 243-314]
Modified Jones Model Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange [Volume 7, Issue 1, 2023, Pages 1-25]

N

Nonprofessio The Effect of the companies' disclosure of Cybersecurity Risk Management Report on Non-Professional Egyptian Investors’Decisions - An Experimental Study [Volume 7, Issue 1, 2023, Pages 211-282]

O

Offshore Supply chain The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Operating cash flow per share The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Outsourcing The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Ownership structure The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]

P

Peers effect The effect of peers' decisions on managers' decisions about sticky cost - the modified role of institutional investment: an empirical study [Volume 7, Issue 3, 2023, Pages 1-36]
Perceived Audit Quality The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]
Percentage of Female Representation in Audit Committee Members The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
Political Connections The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
Political Fuggy Periods Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
Political Stability Periods Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
Professional solvency The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Profit Margin Ratio The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]

Q

Quality of accounting earnings The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
Quality of Digital Financial Reports The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]

R

Random Forest The Effect of Auditor Dependence on Hybrid Models From Artificial Intelligence Tools on Enhancing Auditor Going Concern Opinion Quality: An Applied Study on a Sample of Egyptian Stock Listed Companies [Volume 7, Issue 1, 2023, Pages 601-659]
Reducing costs of green products A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
Reducing emissions A proposed framework to reduce the costs of producing green products Reducing emissions in light of climate change [Volume 7, Issue 2, 2023, Pages 239-282]
Return on Assets The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
Return on Equity The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
Revised Egyptian Accounting Standards Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
Robotic Process Automation The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]

S

Saudi Corporation The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
Saudi government units The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Saudi-listed firms The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
Signaling theory An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Signaling theory An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
Size of the accounting and auditing office The Impact of the Audit Client's adoption of Blockchain Technology on the Audit Report Lag on the Audit of the Full Annual Financial Statements: An Experimental Study [Volume 7, Issue 1, 2023, Pages 423-483]
Smart Contracts The Impact of the Application of Blockchain Technology in Business Establishments on the Asymmetry of Accounting Information A Field Guide from the Saudi Environment [Volume 7, Issue 1, 2023, Pages 37-94]
S&P/EGX ESG index The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
Sticky cost The Effect of the sticky cost during the stages of the Firm life cycle on the accuracy of measuring the Value Relevance of Accounting information: An Empirical study Abstract [Volume 7, Issue 2, 2023, Pages 115-166]
Sticky cost The effect of peers' decisions on managers' decisions about sticky cost - the modified role of institutional investment: an empirical study [Volume 7, Issue 3, 2023, Pages 1-36]
Stock Liquidity The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
Synchronization of stock returns An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Synchronization of stock returns An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]

T

The effectiveness of Internal control structure The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 41-61]
The Russian-Ukrainian crisis The Impact of the Characteristics of the Board of Directors on the volatility of Stock Returns and Its Reflection on The Going Concern of Companies in The Light of the Russian-Ukrainian Crisis: An Applied Study [Volume 7, Issue 1, 2023, Pages 517-601]
Times of Uncertainty The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
Transparency The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]

U

Usefulness of Accounting Information The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
Use of information technology The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study [Volume 7, Issue 1, 2023, Pages 1-44]

V

Value-Added tax The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
Value relevance of Accounting Information The Impact of Company’s presence in Environmental, Social and Governance index (ESG) on the Value Relevance of Accounting Information: An applied study on companies listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 431-516]
Value relevance of Accounting Information The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
Value relevance of Accounting Information The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Vehicle Routing Problem The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]

X

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