{"title":"التأثیرات التفاعلیة بین العلامة التجاریة لصاحب العمل وجودة العلاقة التبادلیة بین القائد والمرؤوس على الرسوخ الوظیفی للعاملین فی البنوک التجاریة بمحافظة الدقهلیة","authors":"خالد محمود فهمی عیاد","doi":"10.21608/acj.2022.227025","DOIUrl":"https://doi.org/10.21608/acj.2022.227025","url":null,"abstract":"","PeriodicalId":434657,"journal":{"name":"مجلة جامعة الإسکندریة للعلوم الإداریة","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133530242","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":"Consumer Intention to Adopt Digital Financial Services in Egypt: An Extended Technology Acceptance Model","authors":"","doi":"10.21608/acj.2021.208142","DOIUrl":"https://doi.org/10.21608/acj.2021.208142","url":null,"abstract":"Digital finance is a key driver of financial inclusion in Egypt and an important channel of financial service delivery. Digital finance creates new opportunities to unbanked population, increase effectiveness by facilitating individuals’ daily financial transactions, and offer wider financial choices for start-ups. However, achieving higher digital financial inclusion is not determined only by the service provider, but also by consumers’ acceptance to use digital financial services which is a salient driver to the success of digital finance adoption. This study contributes to the literature by being one of the pioneer studies that identify the factors influencing consumer intention to use not only internet banking but all digital financial services in Egypt. Extended technology acceptance model (TAM) was used that incorporates, perceived usefulness, perceived ease of use, perceived risk, perceived cost, government support, and trust as main factors. A questionnaire was designed and distributed electronically to anyone that may use digital financial service. A valid 167 eligible responses were obtained. PLS – SEM method was utilized where measurement model is analysed to test the validity and reliability of the instruments and then hypothesis was tested using structural equation model. The results revealed that perceived usefulness (PU) and trust (TRU) have positive significant impact on consumers’ intention (INT) to use digital financial services while perceived ease of use (PEU), perceived Risk (PR), and Perceived cost (PC) have no effect on consumers’ intention. Furthermore, regarding government support (GS), the results were surprising where no impact on consumers’ usage intention was found. However,","PeriodicalId":434657,"journal":{"name":"مجلة جامعة الإسکندریة للعلوم الإداریة","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126975212","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 Committee’s Characteristics on the Audit Report Timeliness: Empirical Evidence from the Uk","authors":"Laila Aladwey, Adel Elgharbawy","doi":"10.21608/acj.2021.207466","DOIUrl":"https://doi.org/10.21608/acj.2021.207466","url":null,"abstract":"ABSTRACT This paper examines the association between the attributes of the audit committees (ACs) and the audit report timeliness for UK FTSE350 companies over the period 2017 to 2019. In particular, we investigate the impact of AC’s attributes, namely, independence, gender, financial expertise, activity and size; as prescribed by the UK Corporate Governance code (2018) on the audit report lag (ARL). To this end, we employ the OLS regression with robust standard errors based on 633 firm-year observations. Our results indicate that AC’s independence and meeting frequency are associated with a reduction in audit report delay. However, the results also indicate that AC’s gender, financial expertise and size do not influence the audit report timeliness. More interestingly, the UK listed companies, which issue their annual reports during the busy reporting period tend to have longer ARL. In contrast, the high audit fees are significantly associated with shorter ARL. Contrary to the propositions of the critical mass theory, additional analysis reveals that high representation of female directors in ACs would deter the financial reporting timeliness, since it is associated with longer ARL. Our results are also robust for alternate measures for ACs’ attributes of size, activity and expertise. The findings of our study highlight the importance of ACs, as an internal governance mechanism, in enhancing the timeliness and the quality of companies’ financial reporting. It accentuates the role of independent director, as well as the ACs’ meeting, in alleviating any disputes and settling any issue that might hinder the external auditors to release timelier audit report. Our findings also direct the attention of the UK regulators to the importance of providing a clearer definition of the financial expertise required by ACs’ members. In addition, our results also direct the attention of the UK companies to the importance of choosing the female directors’ members in ACs based on their qualification and expertise, rather than their mere representation to satisfy the UK CG recommendation.","PeriodicalId":434657,"journal":{"name":"مجلة جامعة الإسکندریة للعلوم الإداریة","volume":"65 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128670613","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 استراتیجیات إدارة المواهب البشریة و خصائص المنظمة المتعلمة فی تعزیز الابتکار المؤسسی: دراسة تطبیقیة على شرکة میاه الشرب والصرف الصحی فی الإسکندریة","authors":"یاسر علی","doi":"10.21608/acj.2021.207076","DOIUrl":"https://doi.org/10.21608/acj.2021.207076","url":null,"abstract":"","PeriodicalId":434657,"journal":{"name":"مجلة جامعة الإسکندریة للعلوم الإداریة","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129000658","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":"تأثیر جودة الموقع الالکترونى على النیة نحو الشراء: فى ظل الدور الوسیط للثقة فى الموقع والاتجاه نحوه","authors":"أنطوان إسکندر سرجیوس","doi":"10.21608/acj.2021.204475","DOIUrl":"https://doi.org/10.21608/acj.2021.204475","url":null,"abstract":"","PeriodicalId":434657,"journal":{"name":"مجلة جامعة الإسکندریة للعلوم الإداریة","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133035498","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 إدارة الانطباع على التوحد التنظیمى: بالتطبیق على العاملین فى شرکة رایة القابضة للإستثمارات المالیة","authors":"مها عادل رمضان الزیادى","doi":"10.21608/acj.2021.203919","DOIUrl":"https://doi.org/10.21608/acj.2021.203919","url":null,"abstract":"","PeriodicalId":434657,"journal":{"name":"مجلة جامعة الإسکندریة للعلوم الإداریة","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128913778","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 جائحة کورونا COVID-19على مؤشر الاقتصاد الکلی المشتق من المربع السحری لکالدور -بالتطبیق على الاقتصاد المصری","authors":"أدهم محمد البرماوی, أحمد محمد وجید قمرة","doi":"10.21608/acj.2021.204492","DOIUrl":"https://doi.org/10.21608/acj.2021.204492","url":null,"abstract":"","PeriodicalId":434657,"journal":{"name":"مجلة جامعة الإسکندریة للعلوم الإداریة","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132582635","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}