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محددات الإفصاح المحاسبي عن ابتكارات التكنولوجيا المالية كمدخل مقترح لتمكين الحوكمة البيئية والاجتماعية والمؤسسية دراسة تطبيقية بالشركات المقيدة في البورصة المصرية

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The paper aimed to present an academic and professional view of CPA responsibility concerning detection of financial crimes in digitalization in business environment in Egypt.thepaper had discussed financial crimes concepts, types, according to professiona statements and literatures.this paper concludes what CPA must do in that environemt and future accounting research opportynities.

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The paper aimed to present an academic and professional view of CPA responsibility concerning detection of financial crimes in digitalization in business environment in Egypt.thepaper had discussed financial crimes concepts, types, according to professiona statements and literatures.this paper concludes what CPA must do in that environemt and future accounting research opportynities.

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