Pub Date : 2021-12-01DOI: 10.21608/naus.2021.207899
السعید عبدالعظیم طلبة الشرقاوی
{"title":"أثر السمات الشخصیة عند المحاسبین والمراجعین على مواقفهم من بعض الممارسات المهنیة غیر الأخلاقیة: الثالوث المظلم نموذجًا","authors":"السعید عبدالعظیم طلبة الشرقاوی","doi":"10.21608/naus.2021.207899","DOIUrl":"https://doi.org/10.21608/naus.2021.207899","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130416895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.21608/naus.2021.207888
نسمة أحمد عبده حسین الشایب
{"title":"Debt Maturity Structure, Accounting Conservatism, and their Implications on Egyptian Firms 'Growth","authors":"نسمة أحمد عبده حسین الشایب","doi":"10.21608/naus.2021.207888","DOIUrl":"https://doi.org/10.21608/naus.2021.207888","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131050966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.21608/naus.2021.207894
سحر عبد الستار النقیب
{"title":"أثر تدابیر مکافحة جائحة COVID 19 على العلاقة بین المحاسبة عن خسائر الائتمان المتوقعة وإدارة الأرباح ورأس المال فی ظل عدم التأکد– دراسة اختباریة على البنوک المصریة","authors":"سحر عبد الستار النقیب","doi":"10.21608/naus.2021.207894","DOIUrl":"https://doi.org/10.21608/naus.2021.207894","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121728849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.21608/naus.2021.207905
أحمد قناوی حامد, نبیل یاسین محمد, نبیل یاسین
{"title":"العلاقة بین الإفصاح المحاسبی عن تقاریر استدامة الشرکات وجودة الأرباح المحاسبیة وانعکاساتها على تکلفة رأس المال– دراسة تطبیقیة على البیئة المصریة","authors":"أحمد قناوی حامد, نبیل یاسین محمد, نبیل یاسین","doi":"10.21608/naus.2021.207905","DOIUrl":"https://doi.org/10.21608/naus.2021.207905","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124757725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.21608/naus.2021.207890
عارف محمود کامل عیسى, Amr N Abdelrhman
Purpose:This paper aims to examine the effect of qualified auditor opinion on the relationship between Book-Tax Differences (BTDs) and firm value in Egypt. Design/methodology/approach:We investigate a sample of the Egyptian firms listed on the EGX100 index; during the period of 20142018. The final sample was 335 firm-year observations. The data was analysed using OLS regression. Findings:The results show a significant negative relationship between BTDs and firm value. We also find a significant moderating role to the qualified auditor opinion on the said relationship, as we find that the negative relationship occurs only in firms with qualified audit opinion. Originality/value:To the best of authors’ knowledge, this is the first study that examines the moderating role of qualified auditor opinion on the relationship between BTDs and firm value in Egypt. The results confirm the growing concern of investors about the BTDs for the firms with qualified auditor opinion. Therefore, our results may be interesting to managers, researchers, investors, auditors, and regulators, who care of the potential implications of BTDs when coincide with qualified auditor report .
{"title":"Does Qualified Auditor Opinion Moderate the Relationship between Book-Tax Differences and Firm Value? Evidence from Egypt","authors":"عارف محمود کامل عیسى, Amr N Abdelrhman","doi":"10.21608/naus.2021.207890","DOIUrl":"https://doi.org/10.21608/naus.2021.207890","url":null,"abstract":"Purpose:This paper aims to examine the effect of qualified auditor opinion on the relationship between Book-Tax Differences (BTDs) and firm value in Egypt. Design/methodology/approach:We investigate a sample of the Egyptian firms listed on the EGX100 index; during the period of 20142018. The final sample was 335 firm-year observations. The data was analysed using OLS regression. Findings:The results show a significant negative relationship between BTDs and firm value. We also find a significant moderating role to the qualified auditor opinion on the said relationship, as we find that the negative relationship occurs only in firms with qualified audit opinion. Originality/value:To the best of authors’ knowledge, this is the first study that examines the moderating role of qualified auditor opinion on the relationship between BTDs and firm value in Egypt. The results confirm the growing concern of investors about the BTDs for the firms with qualified auditor opinion. Therefore, our results may be interesting to managers, researchers, investors, auditors, and regulators, who care of the potential implications of BTDs when coincide with qualified auditor report .","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129493366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.21608/naus.2021.207900
خالد محمد محمد الجندى
{"title":"قیاس أثر استخدام مدخل المراجعة المستمرة فى بیئة نظم تخطیط موارد المنشآة(ERP) على الحد من ممارسات إدارة الأرباح بالتطبیق على الشرکات المساهمة فى البورصة المصریة","authors":"خالد محمد محمد الجندى","doi":"10.21608/naus.2021.207900","DOIUrl":"https://doi.org/10.21608/naus.2021.207900","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"234 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121158416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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