{"id":"https://openalex.org/W2887475977","doi":null,"title":"\u0623\u0647\u0645\u064a\u0629 \u0645\u0646\u0647\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0645\u062d\u0627\u0641\u0638\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0648\u0644\u0627\u064a\u0629 \u0628\u0627\u062a\u0646\u0629","display_name":"\u0623\u0647\u0645\u064a\u0629 \u0645\u0646\u0647\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0645\u062d\u0627\u0641\u0638\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0648\u0644\u0627\u064a\u0629 \u0628\u0627\u062a\u0646\u0629","publication_year":2015,"publication_date":"2015-12-24","ids":{"openalex":"https://openalex.org/W2887475977","mag":"2887475977"},"language":"ar","primary_location":{"id":"mag:2887475977","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/52238","pdf_url":null,"source":{"id":"https://openalex.org/S4306517397","display_name":"khazzartech \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0635\u0646\u0627\u0639\u064a","issn_l":null,"issn":null,"is_oa":false,"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":null,"is_accepted":false,"is_published":false,"raw_source_name":"khazzartech \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0635\u0646\u0627\u0639\u064a","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005774299","display_name":"\u0632\u0643\u064a\u0629 \u0628\u0646 \u0632\u0631\u0648\u0642","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I162489102","display_name":"University of Batna 1","ror":"https://ror.org/04hrbe508","country_code":"DZ","type":"education","lineage":["https://openalex.org/I162489102"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0632\u0643\u064a\u0629 \u0628\u0646 \u0632\u0631\u0648\u0642","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0628\u0627\u062a\u0646\u0629 1 \u0627\u0644\u062d\u0627\u062c \u0644\u062e\u0636\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0628\u0627\u062a\u0646\u0629 1 \u0627\u0644\u062d\u0627\u062c \u0644\u062e\u0636\u0631","institution_ids":["https://openalex.org/I162489102"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5005774299"],"corresponding_institution_ids":["https://openalex.org/I162489102"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.53970733,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"2","first_page":"361","last_page":"372"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9868000149726868,"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":0.9868000149726868,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.006099999882280827,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T13509","display_name":"Accounting and Financial Management","score":0.002300000051036477,"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/risk-based-auditing","display_name":"risk-based auditing","score":0.8709999918937683},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.921999990940094},{"id":"https://openalex.org/keywords/auditors-perceptions","display_name":"auditor perceptions","score":0.7020000219345093},{"id":"https://openalex.org/keywords/auditing-methodology","display_name":"auditing methodology","score":0.47699999809265137}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2805907726287842}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2887475977","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/52238","pdf_url":null,"source":{"id":"https://openalex.org/S4306517397","display_name":"khazzartech \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0635\u0646\u0627\u0639\u064a","issn_l":null,"issn":null,"is_oa":false,"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":null,"is_accepted":false,"is_published":false,"raw_source_name":"khazzartech \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0635\u0646\u0627\u0639\u064a","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3086924329","https://openalex.org/W4224326280","https://openalex.org/W4411837754","https://openalex.org/W4250985885","https://openalex.org/W4412114400","https://openalex.org/W3132822044","https://openalex.org/W2945180607","https://openalex.org/W7155624817","https://openalex.org/W3039588332","https://openalex.org/W2981580726"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2018-08-22T00:00:00"}
