Vol. 9 No. 2 (2026): المجلد التاسع - العدد الثاني - أكتوبر 2026م

المقالات

• Analysis of the relationship between public spending and money supply in the Libyan economy during the period 2011-2025

  على منصور عطية

  14-01

  • PDF (Arabic)

• The Importance of Applying Lean Accounting Practices in Reducing Industrial Costs: An Exploratory Study of a Sample of Employees in Industrial Companies in Benghazi, Libya

  FATHI MOSSA SALEM

  38-15

  • PDF (Arabic)

• The Relationship Between Unemployment and Economic Growth in Libya: Testing Okun's Law During the Period 1991–2023

  Dr. Sager Hamad El-Jiabani, Ms. Ibtihaj AbdulWanis Roufah

  56-39

  • PDF (Arabic)

• Challenges to the Adoption of Artificial Intelligence Techniques in External Auditing in the Libyan Environment: An Exploratory Study from the Perspective of Academics

  Monirah Abdalhamid .M. Balag

  80-57

  • PDF (Arabic)

• The Impact of Sensory Marketing dimensions on Repeating the Visit Intentions of Fast Food restaurant customers in Benghazi: The mediation Role of Brand Equity.

  Dr. Mariam Mohamed Hassan Khaled

  103-81

  • PDF (Arabic)

• Determinants of Private Investment in the Libyan Economy: An Econometric Study for the Period (1980–2020)

  Haleemah lazhar Al-Samaa

  114-104

  • PDF (Arabic)

• National Governance and Non-Performing Loans (NPLs) in the Arab Banking Sector: A Comparative Econometric Study

  Hala. F.Elfergani, Sami S. El Hossade

  139-115

  • PDF

• Digital Transformation in Government Auditing Using Artificial Intelligence: A Proposed Framework for Enhancing Transparency and Sustainability in Supreme Audit Institutions

  Nermin KL. Elnaas

  170-140

  • PDF (Arabic)

• The Level of Occupational Stress in the Accounting Function and Its Relationship with Demographic Variables among Accountants in Commercial Banks in Libya

  Muftah S. Abugalia, Ali A. Alnaas

  186-171

  • PDF (Arabic)

• The Causal Relationship between the VIX and Global Oil Prices under Geopolitical Tensions: An Econometric Study using Toda-Yamamoto Methodology

  Prof. Dr. Abdelhakim M. Embaya, Enas Ebrahiem Aldapaa

  194-187

  • PDF (Arabic)

• Effectiveness of IT Governance and its Impact on the Financial Reporting Reliability in Libyan Commercial Banks

  Mohamed Issa

  215-195

  • PDF

• The Extent of Compliance with the Central Bank of Libya’s Islamic Banking Governance Guide: A Field Study

  Khaled Abdelkader Al-Areibi, Fatima Ahmed Suleiman

  241-216

  • PDF (Arabic)

• The Effect of Digital Transformation on Strategic Decision-Making: A Field Study of Libyan Universities

  Surour Bashir Ali Ataweel

  266-242

  • PDF (Arabic)

• Crisis Management in Public Medical Laboratories in Benghazi: An Assessment of Operational Readiness and Organizational Challenges

  Salma Imhamed

  286-267

  • PDF (Arabic)

• The Mediating Role of Playful Work Design in the Relationship between Quality of Work Life and Job Creativity among Employees of Non-Governmental Organizations (NGOs) in the Northern Borders Region

  Samer Ahmed Mohamed Alnaggar

  310-287

  • PDF (Arabic)

• Construction of Semi-Parametric Simultaneous Equation Models with An Application

  Mariam Jumaah Mousa

  320-311

  • PDF