Vol. 5 No. 3 (2026): July 2026

Articles

• Does Disclosure Quality through Investor Relations Lower the Cost of Equity Capital? Evidence from the Mediating Role of Information Asymmetry in Egypt

  Reda Mahmoud M. Abdelrehim, Abdalla Arafa A. Mahmoud, Esraa Moustafa A. Moustafa (Author)

  • Full Article

• The Philosophy of Ethical Accounting Education in the Digital Age: The Role of the International Federation of Accountants

  Ahmed H. Gomaa, Maged M. Albaz (Author)

  • Full Article

• The Role of Reconciliation in Fraud Detection and Prevention of Selected Commercial Banks in Sierra Leone

  Abdul Rahman N’Jai, Momoh Summah Sankoh, Mohamed Sajor Jalloh (Author)

  • Full Article

• Auditing in Egypt’s Digital Banking Environment: A Critical Four- Dimensional Analytical Framework

  Reda Mahmoud Mohamed Abdelrehim, Amr Mohamed Khamis Mohamed (Author)

  • Full Article