About
80
Publications
51,220
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
603
Citations
Introduction
Skills and Expertise
Current institution
Publications
Publications (80)
The main objective of the current study is to discuss and empirically examine the impact of Metaverse on the quality of financial reporting in the Egyptian environment. Moreover, this study addresses Metaverse as one of the most important technologies that could be used to enhance the financial reporting process. A Field study was conducted on a se...
"CryptoVision" is an AI-powered cryptocurrency prices trading prediction platform that utilizes deep learning neural networks to forecast price trends. It fetches real-time data, visualizes price movements with moving averages, and provides strategic Buy, Sell, or Hold recommendations. The app ensures accuracy with key performance metrics including...
This study attempts to obtain an understanding of the impact of adopting big data and data analytics (BD&A) on various dimensions of the audit profession. This study aims to examine the effect of adopting BD&A on the audit process, auditor competence, and audit fees in a developing context, Egypt. It also examines the mediating effect of auditor co...
The program uses Explainable AI (XAI) with Deep Learning (DL) to analyze time series big data, predicting stock prices movements based on market variables. It aims to suggest smart investment decisions and it's explanations.
![Figure 2: Explainable AI (XAI) [source: the researchers].](profile/Nada-Marey/publication/385892716/figure/fig2/AS:11431281290904873@1731853322086/Explainable-AI-XAI-source-the-researchers_Q320.jpg)
This paper proposes an approach to improving the accuracy of predicting stock prices. The approach is built on integrating Long-Short-Term Memory (LSTM) networks, a Deep Learning (DL) technique, with Shapely Additive Explanations (SHAP), an Explainable Artificial Intelligence (XAI) technique. This integration is expected to improve predictive accur...
This study explored the impact of Digital Twins (DT) technology on accounting processes (Acc) in the Egyptian context. The researchers conducted a survey of 223 academics and professional accountants on the impact of DT on Acc. Using regression analysis, the study found a significant positive impact of DT on Acc in Egypt. The scarcity of research o...
Purpose: This study aims to empirically investigate the impact of adopting big data and data analytics (BD&A) on audit quality (AQ).
Design/methodology/approach: A questionnaire was distributed among audit practitioners working at audit firms in Egypt and 205 responses were collected. Partial least square structural equation modeling (PLS-SEM) was...
Purpose – This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this research field and explore BDA techniques used over time.
Design/methodology/approach – This study uses a comprehensive bibliometric analysis approach (performan...
This study aims to investigate the potential impact of adopting big data and big data analytics on different phases of the audit process and audit fees. To achieve such an objective, the perceptions of 16 audit practitioners were surveyed using semi-structured interviews. These participants held different positions (between associates and partners)...
This study creates a single AHP environmental lean index to assess the effects of lean adoption on environmental performance and its information systems from a scholarly perspective. Additionally, the suggested Prior research has mostly neglected how leanness has affected environmental management accounting systems and has instead concentrated on q...
This study creates a single AHP environmental lean index to assess the effects of lean adoption on environmental performance and its information systems from a scholarly perspective. Additionally, the suggested Prior research has mostly neglected how leanness has affected environmental management accounting systems and has instead concentrated on q...
This study provides a proposed digital platform for accounting disclosure of corporate social responsibility (CSR) performance. The purpose of this digital platform is to help companies disclose their sustainability performance in accordance with international standards by providing a platform for activities in the field of corporate social respons...
This research provides a proposed Accounting Digital Platform for Measuring Creating Shared Value (CSV). The Accounting platform objective is to support firms to measuring and disclose CSV performance, the digital electronic platform provides an accounting tool for measuring the strategic performance of various CSV dimensions. The research aims to...
The objectives of the study are to illustrate the evolution of the audit quality research discipline over the past forty years, determine whether this research discipline is expandable and, if so, what potential future research avenues need further examination, and understand the current knowledge structure of the audit quality research discipline....
Purpose: The objective of this study is to understand the knowledge structure of the audit quality research discipline and to compare perspectives of audit academics and practitioners of audit quality. The academic perspective is represented by audit quality literature from 1981 to 2021, whereas the 2014 IAASB framework represents the practitioner'...
The objectives of the study are to illustrate the evolution of the audit quality research discipline over the past forty years, determine whether this research discipline is expandable and, if so, what potential future research avenues need further examination, and understand the current knowledge structure of the audit quality research discipline....
The purpose of this paper is to develop a conceptual framework to explain the effectiveness of Artificial Intelligence (AI) systems in improving the quality of sustainability reports in light of GRI-G4.The analytical descriptive approach has been used to analyze and study literature reviews related to Artificial Intelligence (AI) systems and its ro...
تمثل الهدف الرئيسي لهذا البحث في التعرف على مدى تأثير استخدام تكنولوجيا البلوك تشين كأحد آليات التحول الرقمي على تعزيز جودة عملية المراجعة ، وتناول هذا البحث نموذج في شرح نوايا المراجعين لاستخدام تكنولوجيا البلوك تشين ، الدور المحتمل لتكنولوجيا البلوك تشين في حل مشاكل المراجعة ، كذلك انعكاسات تكنولوجيا البلوك تشين علي مهنة المحاسبة من حيث محاسبة ال...
The purpose of this paper is to identify the impact of disclosure of climate change in light of Global Reporting Initiative (GRI-G4) on improving the financial performance of companies listed on EGX 30. Empirical study was conducted on a sample of companies listed on EGX 30. The authors relied on the content analysis of the sustainability reports o...
The objective of this research is to develop a conceptual framework to assess the impact of the repercussions of the Corona pandemic on the disclosure of sustainability information in the light of Egypt’s 2030 vision by identifying sustainability in terms of concept, dimensions and principles in addition to approaches of sustainability accounting,...
The purpose of this paper is to develop a conceptual framework to explain the effectiveness of Artificial Intelligence (AI) systems in improving the quality of sustainability reports in light of GRI-G4. The analytical descriptive approach has been used to analyze and study literature reviews related to Artificial Intelligence (AI) systems and its r...
Purpose-This study reviews the literature on adopting big data analytics (BDA) in external auditing. This goal is divided into several sub-goals. First, we aim to find the most productive and cited authors, documents, and sources concerning this research discipline. Second, we aim to organize and summarize prior literature to reveal the areas that...
Blockchain is transforming not only the way of recording, processing, and storing financial transactions and information, but also the way audit firms can practise their profession. The purpose of this article is to examine how this technology will affect the audit process quality. An empirical study was conducted on a sample of Egyptian banks that...
In order to identify the effects of implementing lean tools on an enterprise's environmental performance, a framework is proposed in this study in order to explain the direct relationship between the two. In order to demonstrate lean and sustainability principles, sustainability's dimensions, pertinent lean tools, and the influence of adopting lean...
إن التحدي الأكبر الذي يواجه البحث في دراسة التعقد، هو كيفية هيكلة مشكلة التعقد، ووضع إطار منهجي لظاهرة التعقد المتزايدة في المنشآت حالياً بصورة تمكن من حل تلك المشكلة بصورة ناجحة. ويعد مصطلح التعقد بصورة عامة مصطلحاً متعدد الجوانب، حيث ينشأ التعقد من تعدد المستويات التي يتم على أساسها دراسة وتحليل التعقد، فقد تتم دراسة التعقد من منظور المنشأة ككل أ...
يهدف هذا البحث إلى كيفية استخدام أحد نماذج بحوث العمليات، وهو نموذج المحاكاة – محاكاة النظم- فى حل أحد مشاكل المحاسبة الإدارية وهى كيفية الحكم على ملاءمة تصميم نظم التكاليف المختلفة من منظور اتخاذ القرارات، وتحليل أثر استخدام معلومات نظم التكاليف المختلفة في اتخاذ القرارات التشغيلية على مستوى أداء عملية التصنيع وبناء عليه : فإن موضوع البحث هو كيفية...
This study proposed the data-driven sustainable performance management model (DD-SPMM) under a big data lens, underpinned by resource-based view (RBV), institutional theory, dynamic capability view (DCV), and contingency theory, to achieve the intent of stakeholder and paradox theories. It utilizes a confirmative research design where 171 responses...
يقدم هذا البحث مؤشراً لقياس مستوي التحول الرقمي بمنشآت الأعمال، ولقد تم تطوير وبناء هذا المؤشر المرکب علي ثلاث مراحل تعد کل مرحلة خطوة مهمة لبدء المرحلة التالية، ويساهم هذا المؤشر في مساعدة الممارسين علي قياس مستويات التقدم في تبني وتطبيق تقنيات التحول الرقمي، کما يُساعد الأکاديمين من خلال تقديم مجموعة من المؤشرات المختلفة لقياس عناصر التحول الرقمي...
Forward-looking financial disclosure (FLD) is intended to be value relevant to capture information about company’s future performance. However, a concern often arises over the boilerplate, storytelling, bias, and the auditing nature of FLD. This study aims to examine the measure of FLD in Egyptian corporate annual reports using automated content an...
The development of Big Data technology is influencing the business world and this effect is not far from accounting. Therefore, accounting, as an information system, is going to witness dramatic changes as a result of the innovative technological tools coming up every day. However, there is much concern regarding the impact of such new technologica...
The current challenges facing the world imposes more pressure on businesses to adopt new technologies. Cloud computing is related to using services online with the help of a third-party as a service provider to facilitate business processes and make it more resource and cost efficient. However, developing countries haven't adopted cloud computing t...
The current study examines the role of board of directors in improving risk management. It examines the impact of board of directors' characteristics on risk management effectiveness through board size, board independence, the number of board meetings, and CEO duality. In order to achieve this goal, the study introduced an index to measure the risk...
يتمثل الهدف الأساسي لهذا البحث في تبني منظور نظم المعلومات لبناء مؤشر كمي لحوكمة الشركات المقيدة في البورصة المصرية لتحديد موقف الشركات المساهمة المصرية من الممارسات الجيدة لحوكمة الشركات المحلية والعالمية، وذلك من خلال تطوير منهجية تقوم على تحليل المنهجيات المستخدمة في الأدبيات السابقة لحوكمة الشركات للإستفادة من جوانب القوة فيها ومعالجة جوانب الض...
لقد ساهمت التطورات التكنولوجيه الحديثة في تحقيق مميـزات وإضـافة إمكانيـات وقدرات هائلة لأجهزة الكمبيوتر؛ ساعدت في توفير وقت وجهد مستخدميها في مجـالات الحياة المختلفة و خاصة مجال التجارة والأعمال ؛ فقد حققت الحوسبة السحابية Cloud Computingوالتطبيقات المستندة على شبكة الإنترنت Application Based-Web تسهيل وتيسير كبير في العمليات المحاسبية والإدارية. و...
يقدم هذا البحث نموذجا مقترحا لقياس محددات المرونة الاستراتيجية باستخدام المعلومات المحاسبية بهدف تحقيق الميزة التنافسية المستدامة للمنشأة، حيث تهتم المنشآت بتحقيق الميزة التنافسية المستدامة التي تضمن لها البقاء والنمو، وذلك من خلال تعديل الاستراتيجيات المتبعة كلما اقتضت الظروف الموقفية ذلك، كما يهدف هذا البحث إلى تحديد مجموعة من المحددات التي يجب ع...
يهدف هذا البحث إلى التعرف على مفهوم الاستعانة بمصادر خارجية لنظم/ تكنولوجيا المعلومات، ودراسة وتحليل مزايا ومخاطر الاستعانة بمصادر خارجية لأداء خدمات نظم/ تكنولوجيا المعلومات في المنشآت السعودية، ولقد قام الباحث بعمل دراسة ميدانية مستخدماً قائمة استقصاء معدة خصيصاً لهذا الغرض. ولقد تم توزيع 500 استمارة استقصاء على عينة عشوائية من المنشآت السعودية،...
يهدف هذا البحث إلى دراسة وتحليل محددات المفاضلة والإختيار من بين بدائل برامج المحاسبة الجاهزة المتنافسة وذلک من خلال دراسة ميدانية على المنشآت المصرية، ولقد استخدم الباحثان فى ذلک إستمارة إستقصاء أعدت خصيصا لهذا الغرض. ولقد تم توزيع عدد 300 إستمارة إستقصاء على عينة عشوائية من المنشآت المصرية، وبعد المتابعة تم تجميع عدد107 إستمارة إستقصاء بنسبة ردود...
يهدف هذا البحث إلى دراسة عوامل نجاح برامج أمن نظم المعلومات المحاسبية ودورها في تفعيل حوكمة الشركات وذلك من خلال دراسة ميدانية على عينة من الشركات السعودية. ولقد قدم البحث نموذجاً وصفياً مقترحاَ لعوامل نجاح برامج أمن نظم المعلومات المحاسبية كما تناول البحث أهمية أمن المعلومات وضرورة الحفاظ عليها ضد المخاطر العديدة التي قد تتعرض لها، ودور مبادئ حوكم...
Purpose
– This paper seeks to empirically examine the existence and implementation of information security governance (ISG) in Saudi organizations.
Design/methodology/approach
– An empirical survey, using a self‐administered questionnaire, is conducted to explore and evaluate the current status and the main features of ISG in the Saudi environment...
Purpose – The purpose of this paper is to explore the importance and implementation of the Control Objectives for Information and Related Technology (COBIT) processes in Saudi organizations. Design/methodology/approach – An empirical survey, using a self-administered questionnaire, was conducted to achieve this purpose. A total of 500 questionnaire...
Control Objectives for Information and Related Technology (COBIT) has become one of the most important guidelines for information technology governance (ITG), which provides organizations with a useful tool to start evaluating their own ITG systems. COBIT introduces an ITG framework and supporting toolset that allows IT managers to bridge the gap b...
Purpose
The purpose of this paper is to investigate empirically the impact of emerging information technology (IT) on internal auditors' (IA) activities, and to examine whether the IT evaluations performed in Saudi organizations vary, based on evaluation objectives and organizational characteristics.
Design/methodology/approach
A survey, using a s...
The objective of this study is to explore the current performance of informationtechnology governance (ITG) in Saudi organizations using the balanced scorecard modelintroduced by the ITG Institute (ITGI, 2005). An empirical survey was carried out to achieve thispurpose. Five hundred questionnaires were randomly distributed to a representative sampl...
Purpose
This paper aims to examine the existence and adequacy of implemented computerized accounting information system (CAIS) security controls to prevent, detect and correct security breaches in Saudi organization.
Design/methodology/approach
The first part of the paper introduces and discusses the literature review concerned with the CAIS secur...
Purpose
– The main objective of the paper is to investigate the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi Arabian organizations. This is the first part of a two‐part paper on the subject.
Design/methodology/approach
– This pap...
This paper examines the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi organizations. An empirical survey, using a self-administered questionnaire, was carried out to achieve this purpose. Five hundred questionnaires were distribute...
Purpose
The objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations.
Design/methodology/approach
An empirical survey using a self‐administered questionnaire has been carried out to achieve this objective. Four hundred questionnaires have been randomly distributed...
This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Differences between the respondents' opinions regarding the perceived security threats have been identified and investigated in the context of the EBI. The...
The objective of this paper is to investigate the significant perceived security threats of computerized accounting information systems (CAIS) in Saudi organizations. An empirical survey using a self-administered questionnaire has been carried out to achieve this objective. The survey results revealed that almost half of the responded Saudi organiz...
This paper examines the existence and adequacy of implemented ComputerizedAccounting Information Systems (CAIS) security controls to prevent, detect and correct securitybreaches in Saudi organizations. An empirical survey, using a self-administered questionnaire,was carried out to achieve this purpose. Five hundred questionnaires were distributed o...
Selecting the appropriate accounting software has become an important issue for many organizations. Selecting the wrong accounting software would be a great disaster, it might lead to major financial losses, and possibly even bankruptcy. Certain crucial factors such as users' current and future needs, business type, business size, features and attr...
لقد أصبحت تكنولوجيا المعلومات أساسا لإدارة العمليات والمعرفة اللازمتين لخلق والمحافظة علي الأنشطة الاقتصادية والاجتماعية للشركات، حيث أصبحت قدرة الشركات علي البقاء والنمو والاستمرار تعتمد بدرجة كبيرة علي مدي كفاءتها في إدارة تكنولوجيا المعلومات للاستفادة من الفرص والمزايا وكذلك مدي قدرتها علي مواجهة التحديات وإدارة المخاطر المتعلقة بها. إن حوكمة تك...
لقد أصبحت تكنولوجيا المعلومات أساسا لإدارة العمليات والمعرفة اللازمتين لخلق والمحافظة علي الأنشطة الاقتصادية والاجتماعية للشركات، حيث أصبحت قدرة الشركات علي البقاء والنمو والاستمرار تعتمد بدرجة كبيرة علي مدي كفاءتها في إدارة تكنولوجيا المعلومات للاستفادة من الفرص والمزايا وكذلك مدي قدرتها علي مواجهة التحديات وإدارة المخاطر المتعلقة بها. إن حوكمة تك...
Information has become one of the most valuable corporate assets, which should be protected with care and concern because business survival and success are heavily dependent upon the confidentiality, integrity and continued availability of critical information. The reliance on information and rapidly changing technology forces many organizations to...
Information has become one of the most valuable corporate assets, which should be protected with care and concern because business survival and success are heavily dependent upon the confidentiality, integrity and continued availability of critical information. The reliance on information and rapidly changing technology forces many organizations to...
Selecting the appropriate accounting software has become an important issue for many organizations. Selecting the wrong accounting software would be a great disaster; it might lead to major financial losses, and possibly even bankruptcy. Certain crucial factors such as users' current and future needs; business type; business size and accounting sof...
Selecting the appropriate accounting software has become an important issue for many organizations. Selecting the wrong accounting software would be a great disaster; it might lead to major financial losses, and possibly even bankruptcy. Certain crucial factors such as users' current and future needs; business type; business size and accounting sof...
Computerized accounting information systems (CAIS) are becoming more readily available to all types and sizes of business. The increased growth in real-time and online data processing in CAIS has made access to these systems more available and easier for many users. Therefore, implementing adequate security controls over organisations, CAIS and the...
The rapid change in computer technology, the wide spread of user-friendly systems and the great desire of organizations to acquire and implement up-to-date computerized systems and software have made computers much easier to use and enabled accounting tasks to be accomplished much faster and accurate than hitherto. On the other hand, this advanced...
Computer crime is almost inevitable in any organization unless adequate protections are put in place. Computer crime has no longer become a local problem and security solutions cannot be viewed only from a national perspective, they have expanded from relatively limited geographical boundaries to become worldwide issues. Therefore, protecting compu...
Evaluating the security of CAIS is not an easy task. Reviewing the available literature in this area reveals a lot of confusion and inconsistencies since research in evaluating the security of information system is considered to be in its infancy. In this paper, evidence regarding the need as well as the importance of evaluating the security of CAI...
It has been claimed that “security of computerized accounting information system (CAIS)” is ill-defined term in the accounting literature. The current paper is conducted in response to numerous calls for research, that have emphasized the necessity of conducting theoretical research to enhance the body of knowledge concerned with CAIS security. The...
