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Keywords: Benford’s Law (BL)
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Journal Articles
Investigating financial reporting quality in the Egyptian banking industry in the pre- and post-COVID-19 periods using Benford’s law
Available to PurchaseAhmed Aboelfotoh, Ahmed Mohamed Zamel, Ahmad Abd El Salam Abu-Musa, Frendy, Hosam Moubarak, Sara Hussein H. Sabry
Journal of Financial Reporting and Accounting 1–38.
Published: 27 November 2025
...Ahmed Aboelfotoh; Ahmed Mohamed Zamel; Ahmad Abd El Salam Abu-Musa; Frendy; Hosam Moubarak; Sara Hussein H. Sabry Purpose This study aims to examine the financial reporting quality ( FRQ ) of the Egyptian banking sector before and after the COVID-19 pandemic using Benford’s law ( BL ). Design...
Journal Articles
Does economic reform program affect financial reporting quality? A Benford’s law perspective and evidence from Egypt
Available to Purchase
Journal of Financial Reporting and Accounting 1–41.
Published: 09 October 2025
...Ahmed Aboelfotoh; Ahmed M. Zamel; Ahmad A. Abu-Musa; Frendy; Sara H. Sabry; Hosam Moubarak Purpose This study aims to use Benford’s Law ( BL ) to investigate the financial reporting quality ( FRQ ) of nonfinancial firms in the pre- and post-Egyptian Economic Reform Program ( EERP ) periods...
