{"title":"\"تأثير تطبيق إدارة عميل المراجعة المعايير الدولية لإعداد التقارير المالية (IFRS)علي الأحكام المهنية المتعلقة بتقييم القيمة العادلة: دراسة تطبيقية","authors":"محمد محفوض محمد حدوت","doi":"10.21608/mosj.2023.313028","DOIUrl":"https://doi.org/10.21608/mosj.2023.313028","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121151967","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}
{"title":"أثر استخدام تكنولوجيا سلاسل الكتل الرقمية على منهج المراجعة وأحكام مراقب الحسابات بشأن الأهمية النسبية ومخاطر المراجعة – دراسة تجريبية","authors":"Yara Elnajjar","doi":"10.21608/mosj.2023.313158","DOIUrl":"https://doi.org/10.21608/mosj.2023.313158","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125495551","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}
{"title":"دور تحليل بيستل PESTLE في تطوير بيانات التكاليف","authors":"مروة محمد عمر محمد الخولي","doi":"10.21608/mosj.2023.313095","DOIUrl":"https://doi.org/10.21608/mosj.2023.313095","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130141851","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}
{"title":"آثر تطوير بيانات التكاليف علي عملية نقل وتوطين التكنولوجيا\"","authors":"مروة محمد عمر محمد الخولي","doi":"10.21608/mosj.2023.313090","DOIUrl":"https://doi.org/10.21608/mosj.2023.313090","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131204440","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}
{"title":"أثر فعالية أنظمة تخطيط موارد المنظمة على الرشاقة التنظيمية بالتطبيق على الهيئة القومية للبريد المصري (1)","authors":"محمد حسني","doi":"10.21608/mosj.2023.313128","DOIUrl":"https://doi.org/10.21608/mosj.2023.313128","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114774348","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}
{"title":"The Effect of Audit quality on Stock Price Crash Risk \"An Empirical Study on Egyptian Listed Companies\"","authors":"Mahmoud Mostafa","doi":"10.21608/mosj.2023.313019","DOIUrl":"https://doi.org/10.21608/mosj.2023.313019","url":null,"abstract":"The main objective of this research was to measure the impact of audit quality on stock price crash risk. The sample of the study included 125 nonfinancial listed companies on the Egyptian Stock Exchange during the period from 2016 to 2019. The total number of observations was 490 observation after excluding 10 observations due to incomplete data. The research results concluded a negative significant relationship between audit quality and stock price crash risk. The researcher recommends setting strong regulatory mechanisms to enhance high-quality audits, which in turn would reduce stock price crash risk. Also, depending on big audit offices, because of the expertise and skills they have will increase audit quality level, consequently reducing stock price crash risk. In addition, setting the necessary controls and legislation to limit the actions of opportunistic managers and prevent them from withholding bad news, enhancing transparency and improving audit quality, which reduces stock price crash risk.","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121553914","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}
{"title":"أثـر جـودة عملية المراجعـة علي قيمـة الشركــة – دراسة تطبيقية على الشركـات المقيدة بالبورصــة المصريـة","authors":"أحمد عدلي","doi":"10.21608/mosj.2023.313073","DOIUrl":"https://doi.org/10.21608/mosj.2023.313073","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114809775","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}
{"title":"أثر أنماط هياكل الملكية على جودة الأرباح المحاسبية وانعكاسها على قيمة المنشأة دراسة تطبيقية","authors":"محمد ابو الفتوح","doi":"10.21608/mosj.2023.313130","DOIUrl":"https://doi.org/10.21608/mosj.2023.313130","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133379189","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}
{"title":"\" تحليل العلاقة بين قابلية تقرير المراجع الخارجي للفهم ودوره التوجيهي لمستخدميه وآثار المتغيرات المعدلة على تلك العلاقة وانعكاس ذلك على كفاءة الاستثمار– دليل من البورصة المصرية \"","authors":"حسن شلقامي محمود حمد","doi":"10.21608/mosj.2023.313025","DOIUrl":"https://doi.org/10.21608/mosj.2023.313025","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132646198","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}
{"title":"أثر تفعيل عميل المراجعة لإدوات تحليل البيانات الضخمة على مرحلة تخطيط عملية المراجعة- دراسة تجريبية","authors":"أحمد صلاح","doi":"10.21608/mosj.2023.313036","DOIUrl":"https://doi.org/10.21608/mosj.2023.313036","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121289720","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}