Alexandria Journal of Accounting Research

Volume & Issue: Volume 9, Issue 1, January 2025

The Role of Cybersecurity Governance in Activating the Disclosure of Cybersecurity Risk Management and its Impact on Improving Financial Performance: An Experimental Study on Banks Listed on the Egyptian Stock Exchange

Pages 1-71

Nariman Ismail Ahmadoni

The Relationship between Readability of Credit Risk Disclosure and the Level of Credit Risk under the Moderate Role of Audit Quality: An applied study on Saudi banks

Pages 73-121

El Sayed Mahmoud El Sayed Elhennawy

The Impact of Managerial Ability on Cost of Capital: Is There a Mediation Role for Accounting Information Risk? An Empirical Study

Pages 123-218

El Sayed Ahmed Mahmoud Fouda

The Relationship Between Disclosure of Sustainability Reporting and Competitiveness Under the Moderating Role of Firm Age: An Applied Study

Pages 219-284

Rabia Fattouh Mohamad Eid

The Effect of Ownership Structure on the Disclosure of Sustainable Performance and its Reflection on the Relevance of Accounting Information; an Applied Study on Companies listed in S&P/EGX ESG Index

Pages 285-359

Samir Kasem Mohamed Kasem

Using Lean Production in a Digital Transformation Environment to Improve Operational Performance: A Case Study

Pages 361-411

Sameh Abdelghany Mohamed Rizk

The Relationship between Activating Governance and Performance in GAHC Treatment Institutions (A Test Study)

Pages 413-451

Gamal Rataba

The Use of Time-Driven, Activity-Based Cost Approach (TD-ABC) on Profit-Management Practices (An Applied Study on the Commercial Banks Operating in Saudi Arabia)

Pages 453-484

Mohamed Mokhtar El Semany

Measuring the Effect of Managerial Ability on the Relationship between Restatements Period and Stock Price Synchronicity: Evidence from Firms Listed on the Saudi Stock Exchange

Pages 485-533

Abd Elnaser Abd Elatef Noser

Impact of investment growth opportunities on the relationship between product market competition and stock dividends for companies listed on the Egyptian exchange

Pages 535-577

Arafat Hamdy Abdel Naim Ali Ali

The Impact of Sustainability Performance Disclosure in Reducing Information Asymmetry and Audit Report Lag An Empirical Study

Pages 579-637

Doaa Shehata; Shaimaa Said Mohamed

The Extent of the Application of Tax Procedures and their Impact on Preserving the Environment and Achieving Sustainable Development (A field study)

Pages 639-666

Fadia Nagy Mohamad Metwally

The Relationship between Ownership Structure and the Accuracy of Analysts’ Forecasts: The Mediating Role of Climate Change Disclosure- Evidence from the Egyptian Stock Market

Pages 667-736

Khaled Mohamad Osman Ahmed

Assessment of Financial Fraud Risks in Endowment Institutions: Through the Role of Governance Systems (A Field Study on Endowment Associations in the Kingdom of Saudi Arabia)

Pages 737-762

Heba Shafik bin Shalhoub; Salem Saaid Baagaga

The Impact of Applying Artificial Intelligence Techniques on Improving the Quality of Evidence in External Audit A Field Guide from the Saudi Environment

Pages 763-813

Essam Ali Farag Badr

The Impact of Dividends on Stock Liquidity and its Impact on the Efficiency of Investment Decisions - an Applied Study on Companies listed on the Egyptian Stock Exchange

Pages 815-868

Rania Ali Aqili; Heba Basher Eltokhy

The Effect of Book Tax Differences on Tax Examiner’s Skeptical Judgments and Actions “An Experimental Study

Pages 869-925

Ahmed Ragab Salem; Amr Elsaid Zaki; Mahmoud Musa Abdel-Al

The Impact of Financial Reporting Quality on the Level of Cash Holdings: The Moderating Role of Firm Size - An Applied Study on Companies Listed on the Egyptian Stock Market

Pages 927-983

El Sayed Mahmoud El Sayed Elhennawy

The Impact of the Quality of Accounting Information on Making Investment Decisions in Sudanese Commercial Banks "Field Study"

Pages 985-1014

Ibrahim Yacoub Ismail Othman; Adam Haroun Omar Khater; Mohieddin Mohammed Ibrahim; Musa Saleh Omar

The Impact of Internal and External Factors on Credit Risk during Periods of Economic Instability: A Study of the Egyptian Banking Sector

Pages 1-46

Shahd Waleed; Mohamed Moustafa Soliman; Karim Elfaham

Does Woman Directors Influence the Relationship between Gender Diversity in Audit Committee Members and Financial Reporting Readability: Evidence from Saudi Arabia

Pages 47-79

Abdulaziz Sulaiman Alsultan

The Impact of International Financial Reporting Standards (IFRS) On Earnings Management Behavior: Evidence from Commercial Banks in the Kingdom of Saudi Arabia

Pages 81-130

Eman Aly selem; Mahmoud Abdul Aleem Elkholy

Entrenchment or Nepotism? The Trade-off between Accrual-Based and Real Earnings Management in Egyptian Family-Owned Firms

Pages 131-169

Mona AbdelRahman Helal; Mawaheb AbdelAziz Ismail; Hosam Mohamed Ragab Moubarak

The Impact of Board Gender Diversity on Accounting Conservatism and the Cost of Debt: An Empirical Study on An Emerging Economy

Pages 171-211

Rasha Mohamed El-Haddad; Eman Mohamed Saad Eldeen

Alexandria Journal of Accounting Research

Journal Archive

Volume 9 (2025)

Issue 1

Volume 8 (2024)

Volume 7 (2023)

Volume 6 (2022)

Volume 5 (2021)

Volume 4 (2020)

Volume 3 (2019)

Volume 2 (2018)

Volume 1 (2017)