The Academic Journal of Contemporary Commercial Research is the flagship publication of the Faculty of Commerce, Cairo University. It creates a stimulating environment for learning and intellectual creativity for academics, practitioners, and decision-makers by optimizing the use of knowledge technologies and providing opportunities for the exchange of ideas and debate across a broad spectrum of scholarly opinions. It publishes high-quality, peer-reviewed and cross-disciplinary research in the field of commercial studies including Accounting, Business Administration, and Insurance studies seeking to serve society and the international business environment. It provides a platform for innovative research in the form of empirical and theoretical research papers, literature reviews, case studies, review papers, book reviews, and so on. It promotes the availability of information by enabling free to access research.