Pub Date : 2024-06-01DOI: 10.21608/abj.2024.357792
مي رمضان طلبة نايل
{"title":"العلاقة بين معدل حوادث الأمن السيبراني وخبرة مراقب الحسابات بصناعه عميله دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية","authors":"مي رمضان طلبة نايل","doi":"10.21608/abj.2024.357792","DOIUrl":"https://doi.org/10.21608/abj.2024.357792","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"56 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141276991","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 : 2024-06-01DOI: 10.21608/abj.2024.357728
عفاف بدوي
{"title":"اطار مقترح لاستخدام محاسبة الكربون في إدارة تكلفة مخاطر التغيرات المناخية لتعزيز القيمة المضافة للشركات: دراسة حالة على الشركة القابضة لكهرباء مصر","authors":"عفاف بدوي","doi":"10.21608/abj.2024.357728","DOIUrl":"https://doi.org/10.21608/abj.2024.357728","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141279434","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 : 2024-03-06DOI: 10.21608/abj.2024.340237
نیفین صلاح علی علی مطر
{"title":"تأثير التنوع الجنسي لأعضاء مجلس الإدارة على العلاقة بين مستوى الإفصاح عن انبعاثات الكربون وبين عدم تماثل المعلومات وقيمة الشركة: دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية","authors":"نیفین صلاح علی علی مطر","doi":"10.21608/abj.2024.340237","DOIUrl":"https://doi.org/10.21608/abj.2024.340237","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140078038","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 : 2024-03-01DOI: 10.21608/abj.2024.340148
امل عبدالله مبارك الفوزان
{"title":"أثر التكامل بين نظامي محاسبة المسئولية والتكلفة على أساس النشاط على جودة الأرباح بالمنشآت الكويتية","authors":"امل عبدالله مبارك الفوزان","doi":"10.21608/abj.2024.340148","DOIUrl":"https://doi.org/10.21608/abj.2024.340148","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140082766","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 : 2024-03-01DOI: 10.21608/abj.2024.340239
هانى خليل فرج
{"title":"أثر آداء مراقب الحسابات لخدمات بخلاف المراجعة للشركات متوسطة وصغيرة الحجم على آدائها المالى– دليل من بورصة النيل المصرية","authors":"هانى خليل فرج","doi":"10.21608/abj.2024.340239","DOIUrl":"https://doi.org/10.21608/abj.2024.340239","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"18 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140086266","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 : 2024-03-01DOI: 10.21608/abj.2024.340234
محمد عثمان, عيد محمود ابو زيد عبد
{"title":"أثر نرجسية مراقب الحسابات وثقته بنفسه وسمعة مكتبه على قابلية تقريره عن مراجعة القوائم المالية السنوية للقراءة: دليل تطبيقي من الشركات المقيدة بالبورصة المصرية","authors":"محمد عثمان, عيد محمود ابو زيد عبد","doi":"10.21608/abj.2024.340234","DOIUrl":"https://doi.org/10.21608/abj.2024.340234","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"106 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140090236","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 : 2024-03-01DOI: 10.21608/abj.2024.340157
رانيا محمد حلمى زكريا والى
{"title":"أثر تطبيق نظم المحاسبة الرقمية على الخصائص النوعية للمعلومات المحاسبية –دراسة ميدانية على بعض فروع البنك الأهلي بمصر","authors":"رانيا محمد حلمى زكريا والى","doi":"10.21608/abj.2024.340157","DOIUrl":"https://doi.org/10.21608/abj.2024.340157","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"35 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084301","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 : 2024-03-01DOI: 10.21608/abj.2024.340236
ناريمان عبدالرحيم السودانى, محمد رضا عبد السميع, ليلى محروس حسن علي العقيلي, سوسن فوزى محمد عساف
{"title":"أثر ممارسات التخطيط الضريبى على جودة التقارير المالية (دراسة ميدانية )","authors":"ناريمان عبدالرحيم السودانى, محمد رضا عبد السميع, ليلى محروس حسن علي العقيلي, سوسن فوزى محمد عساف","doi":"10.21608/abj.2024.340236","DOIUrl":"https://doi.org/10.21608/abj.2024.340236","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"122 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140088147","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 : 2024-03-01DOI: 10.21608/abj.2024.340230
محمد الركايبي
{"title":"مدي أفضلية مقياس الأداء البديل غير المتوافق مع مبادئ المحاسبة المقبولة قبولاً عاماً (Non-GAAP) في التنبؤ والتقييم والاستمرارية مقارنة بمقياس صافي الدخل دليل من الشركات المقيدة بالبورصة المصرية","authors":"محمد الركايبي","doi":"10.21608/abj.2024.340230","DOIUrl":"https://doi.org/10.21608/abj.2024.340230","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"21 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084773","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 : 2024-03-01DOI: 10.21608/abj.2024.340155
حنان أمين إسماعيل يوسف
{"title":"القيمة المضافة من فعالية أداء المراجعة الداخلية لدوريها الاستشاري والتوكيدي في مجال إدارة مخاطر الأمن السيبراني – دراسة انتقادية وتجريبية","authors":"حنان أمين إسماعيل يوسف","doi":"10.21608/abj.2024.340155","DOIUrl":"https://doi.org/10.21608/abj.2024.340155","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"52 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140087451","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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