{"id":"https://openalex.org/W2893991995","doi":null,"title":"The Need to Accounting and Judicial Auditing and the Expected Effects of Their Application on the Detection of Financial and Administrative Irregularities (an Exploratory Study in Iraqi Accounting Environment)","display_name":"The Need to Accounting and Judicial Auditing and the Expected Effects of Their Application on the Detection of Financial and Administrative Irregularities (an Exploratory Study in Iraqi Accounting Environment)","publication_year":2018,"publication_date":"2018-04-01","ids":{"openalex":"https://openalex.org/W2893991995","mag":"2893991995"},"language":"en","primary_location":{"id":"mag:2893991995","doi":null,"is_oa":false,"landing_page_url":"https://www.abacademies.org/articles/The-Need-to-Accounting-and-Judicial-Auditing-Expected-Effects-1528-2635-22-2-169.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764672172","display_name":"Academy of Accounting and Financial Studies journal","issn_l":"1096-3685","issn":["1096-3685"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-20"],"host_organization":"https://openalex.org/P4310315810","host_organization_name":"Allied Academies","host_organization_lineage":["https://openalex.org/P4310315810","https://openalex.org/P4310320466"],"host_organization_lineage_names":["Allied Academies","OMICS Publishing Group"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Academy of Accounting and Financial Studies journal","raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5046884446","display_name":"Nadhim Shaalan Jabbar","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nadhim Shaalan Jabbar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5076617468","display_name":"Fadhil Shaalan Jabbar","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fadhil Shaalan Jabbar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"22","issue":"2","first_page":"1","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7182999849319458,"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/T13509","display_name":"Accounting and Financial Management","score":0.7182999849319458,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.23170000314712524,"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":0.012199999764561653,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-irregularities","display_name":"financial irregularities","score":0.9409999847412109},{"id":"https://openalex.org/keywords/administrative-irregularities","display_name":"administrative irregularities","score":0.9990000128746033}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8039768934249878},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7105817794799805},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5348865389823914},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.46529683470726013},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.44980326294898987},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.40777575969696045},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3337135314941406}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2893991995","doi":null,"is_oa":false,"landing_page_url":"https://www.abacademies.org/articles/The-Need-to-Accounting-and-Judicial-Auditing-Expected-Effects-1528-2635-22-2-169.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764672172","display_name":"Academy of Accounting and Financial Studies journal","issn_l":"1096-3685","issn":["1096-3685"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-20"],"host_organization":"https://openalex.org/P4310315810","host_organization_name":"Allied Academies","host_organization_lineage":["https://openalex.org/P4310315810","https://openalex.org/P4310320466"],"host_organization_lineage_names":["Allied Academies","OMICS Publishing Group"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Academy of Accounting and Financial Studies journal","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W1589158377","https://openalex.org/W2048127855","https://openalex.org/W2095299437","https://openalex.org/W2295929839"],"related_works":["https://openalex.org/W3108623325","https://openalex.org/W7219296138","https://openalex.org/W7217280852","https://openalex.org/W3211737016","https://openalex.org/W3111001389","https://openalex.org/W2988924560","https://openalex.org/W3081527269","https://openalex.org/W3134907053","https://openalex.org/W6920447301","https://openalex.org/W4312813590"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":1}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2018-10-05T00:00:00"}