Discover Scientific Insights from Various Academic Journals

The scale of public and private sector investment directed toward digital transformation continues to grow, yet the ability to assess the economic efficiency of these investments using a unified, internationally comparable methodology remains unde...

This research aims to clarify the nature of the relationship between Organizational Embeddedness as an independent variable and perseverance behavior as a respondent variable in the Babylon Health Directorate. The research problem stems from a rel...

This study aimed to demonstrate the impact of digital transformation in the development of the professional competence of the external auditor among Iraqi audit firms, given the increasing expansion in the use of digital technologies within the au...

This study aims to determine the role of joint auditing in enhancing the quality of the audit process, by demonstrating the role of (contracting and engagement, cooperation and coordination, and distribution and allocation of work) in enhancing au...

This study examines the mediating role of accounting disclosure in the relationship between digital governance and investment decision-making within digital brokerage companies operating in Egypt. Despite the rapid expansion of digital brokerage s...

In an increasingly competitive and globalized business environment, the role of corporate governance, particularly audit committee attributes, has become critical in enhancing transparency, accountability, and strategic innovation. Despite the gro...

This academic research explores the feasibility of employing an accounting measurement framework based on the Economic Value Added (EVA) Index to develop and improve the tax system in Egyptian and Arab enterprises. This index is closely linked to ...

The article describes the theoretical bases of investment life insurance, including the advantages and disadvantages of Unit Linked insurance products. Given reviews on foreign experience of Unit Linked Life Insurance product as well as perspectiv...

Digital signatures based on the compact knapsack problem are attractive post-quantum candidates: they rely solely on integer arithmetic, require no algebraic ring structure, and rest on a hardness assumption distinct from the Module-LWE/Module-SIS...

Deoxyribonucleic acid (DNA) encoding combined with finite-state machines has become an attractive paradigm for lightweight symmetric encryption, because it offers a large key space, simple invertible transforms, and high diffusion at low computati...