{"id":"https://openalex.org/W2769026048","doi":"https://doi.org/10.12816/0038961","title":"\u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u0642\u064a\u0627\u0633 \u0623\u062b\u0631 \u0627\u0644\u0634\u062c\u0627\u0639\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 : \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 = Proposed Model to Measure the Effect of Professional Courage on Decisions Related to the Assessment of Auditing Risks : A Field Study on Auditors Members of the Egyptian Society of Accountants and Auditors","display_name":"\u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u0642\u064a\u0627\u0633 \u0623\u062b\u0631 \u0627\u0644\u0634\u062c\u0627\u0639\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 : \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 = Proposed Model to Measure the Effect of Professional Courage on Decisions Related to the Assessment of Auditing Risks : A Field Study on Auditors Members of the Egyptian Society of Accountants and Auditors","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2769026048","doi":"https://doi.org/10.12816/0038961","mag":"2769026048"},"language":"ar","primary_location":{"id":"doi:10.12816/0038961","doi":"https://doi.org/10.12816/0038961","is_oa":false,"landing_page_url":"https://doi.org/10.12816/0038961","pdf_url":null,"source":{"id":"https://openalex.org/S4210204885","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0623\u0628\u062d\u0627\u062b \u0648 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a","issn_l":"2074-5648","issn":["2074-5648","2414-1208"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0623\u0628\u062d\u0627\u062b \u0648 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/564/527","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065498618","display_name":"\u062c\u0647\u0627\u062f \u0645\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0634\u0631\u0641","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u062c\u0647\u0627\u062f \u0645\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0634\u0631\u0641","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5065498618"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.21739285,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"41","first_page":"259","last_page":"270"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9473000168800354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9473000168800354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14513","display_name":"Leadership, Courage, and Heroism Studies","score":0.016599999740719795,"subfield":{"id":"https://openalex.org/subfields/3207","display_name":"Social Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.011599999852478504,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8519999980926514},{"id":"https://openalex.org/keywords/audit-risk-assessment","display_name":"audit risk assessment","score":0.8420000076293945},{"id":"https://openalex.org/keywords/auditor-decision-making","display_name":"auditor decision-making","score":0.800000011920929}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8766010999679565},{"id":"https://openalex.org/C2776911728","wikidata":"https://www.wikidata.org/wiki/Q208160","display_name":"Courage","level":2,"score":0.6980772018432617},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6455527544021606},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.6388759613037109},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.58358234167099},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5630663633346558},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.36369967460632324},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1664363443851471},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1590716540813446},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09728255867958069},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.08564648032188416},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.06394889950752258},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.12816/0038961","doi":"https://doi.org/10.12816/0038961","is_oa":false,"landing_page_url":"https://doi.org/10.12816/0038961","pdf_url":null,"source":{"id":"https://openalex.org/S4210204885","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0623\u0628\u062d\u0627\u062b \u0648 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a","issn_l":"2074-5648","issn":["2074-5648","2414-1208"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0623\u0628\u062d\u0627\u062b \u0648 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a","raw_type":"journal-article"},{"id":"pmh:oai:journals.qou.edu:article/564","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/564","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/564/527","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2616-9835","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journals.qou.edu:article/564","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/564","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/564/527","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2616-9835","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2769026048.pdf","grobid_xml":"https://content.openalex.org/works/W2769026048.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220059833","https://openalex.org/W4415347034","https://openalex.org/W2993589168","https://openalex.org/W2768230071","https://openalex.org/W1504653271","https://openalex.org/W2998198801","https://openalex.org/W7203847759","https://openalex.org/W4411763136","https://openalex.org/W7150869441","https://openalex.org/W4411246449"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,28],"\u0625\u0644\u0649":[2,61,100],"\u0627\u0633\u062a\u0639\u0631\u0627\u0636":[3],"\u0645\u0641\u0647\u0648\u0645":[4],"\u0627\u0644\u0634\u062c\u0627\u0639\u0629":[5,62,82,105],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629":[6,63,83,106],"\u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627":[7],"\u0648\u062e\u0635\u0627\u0626\u0635\u0647\u0627":[8],"\u0627\u0644\u062a\u064a":[9,59],"\u062a\u062d\u062f\u062f\u062a":[10],"\u0641\u064a":[11,41,85],"\u062e\u0627\u0635\u064a\u062a\u064a":[12,81],"\u0627\u0644\u062b\u0642\u0629":[13,86],"\u0628\u0627\u0644\u0646\u0641\u0633":[14,87],"\u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644":[15,88],"\u0627\u0644\u0630\u0627\u062a\u064a":[16,89],"\u0644\u0645\u0631\u0627\u062c\u0639":[17],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c":[18],"\u0625\u0630":[19],"\u064a\u0646\u062a\u062c":[20],"\u0639\u0646":[21,29],"\u062a\u0644\u0643":[22,70],"\u0627\u0644\u062e\u0635\u0627\u0626\u0635":[23],"\u0645\u0645\u0627\u0631\u0633\u0627\u062a":[24],"\u062a\u062a\u0645\u062b\u0644":[25],"\u0641\u064a:":[26],"\u0632\u064a\u0627\u062f\u0629":[27,39],"\u0627\u0644\u0645\u0639\u0631\u0641\u0629\u060c":[30],"\u0627\u0644\u0639\u0645\u0644":[31],"\u0639\u0644\u0649":[32,36,90,107],"\u0643\u0634\u0641":[33],"\u0627\u0644\u062a\u0646\u0627\u0642\u0636\u0627\u062a\u060c":[34],"\u0627\u0644\u0642\u062f\u0631\u0629":[35],"\u062a\u0648\u0644\u064a\u062f":[37],"\u0627\u0644\u0628\u062f\u0627\u0626\u0644\u060c":[38],"\u0627\u0644\u062a\u062f\u0642\u064a\u0642":[40],"\u0645\u0635\u0627\u062f\u0631":[42],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.":[43],"\u0648\u0642\u062f":[44,72],"\u0642\u0627\u0645":[45,73],"\u0627\u0644\u0628\u0627\u062d\u062b":[46,74],"\u0628\u0627\u0633\u062a\u0639\u0631\u0627\u0636":[47],"\u0648\u062a\u0648\u0636\u064a\u062d":[48],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[49,91,108],"\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629":[50,67,92,109],"\u0628\u062a\u0642\u064a\u064a\u0645":[51,93,110],"\u0645\u062e\u0627\u0637\u0631":[52,94,111],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[53],"\u0648\u0623\u0647\u0645":[54],"\u0627\u0644\u062c\u0648\u0627\u0646\u0628":[55],"\u0630\u0627\u062a":[56],"\u0627\u0644\u0645\u062e\u0627\u0637\u0631":[57],"\u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629":[58],"\u062a\u062d\u062a\u0627\u062c":[60],"\u0644\u062a\u062d\u0633\u064a\u0646":[64],"\u0627\u0644\u0623\u062d\u0643\u0627\u0645":[65],"\u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[66],"\u0628\u0647\u0627":[68],"\u0644\u0645\u0648\u0627\u062c\u0647\u0629":[69],"\u0627\u0644\u0645\u062e\u0627\u0637\u0631.":[71],"\u0628\u0625\u062c\u0631\u0627\u0621":[75],"\u062f\u0631\u0627\u0633\u0629":[76],"\u0645\u064a\u062f\u0627\u0646\u064a\u0629":[77],"\u0644\u0645\u0639\u0631\u0641\u0629":[78],"\u0623\u062b\u0631":[79],"\u062a\u0648\u0627\u0641\u0631":[80],"\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629":[84],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c":[95],"\u062d\u064a\u062b":[96],"\u062e\u0644\u0635\u062a":[97],"\u0646\u062a\u0627\u0626\u062c":[98],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[99],"\u0648\u062c\u0648\u062f":[101],"\u062a\u0623\u062b\u064a\u0631":[102],"\u0645\u0639\u0646\u0648\u064a":[103],"\u0644\u062e\u0627\u0635\u064a\u062a\u064a":[104],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.":[112]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2017-12-04T00:00:00"}