{"id":"https://openalex.org/W3011383572","doi":null,"title":"\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u2013\u0645\u0642\u0627\u0631\u0628\u0629 \u0646\u0638\u0631\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629-","display_name":"\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u2013\u0645\u0642\u0627\u0631\u0628\u0629 \u0646\u0638\u0631\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629-","publication_year":2019,"publication_date":"2019-12-31","ids":{"openalex":"https://openalex.org/W3011383572","mag":"3011383572"},"language":"ar","primary_location":{"id":"mag:3011383572","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/107589","pdf_url":null,"source":{"id":"https://openalex.org/S4306536448","display_name":"\u0627\u0644\u0645\u0640\u062c\u0640\u0640\u0640\u0640\u0644\u0640\u0640\u0640\u0640\u0629 \u0627\u0644\u0639\u0640\u0640\u0640\u0644\u0645\u0640\u0640\u0640\u064a\u0640\u0640\u0640\u0629 \u0627\u0644\u0645\u0640\u0633\u0640\u062a\u0640\u0642\u0640\u0628\u0640\u0640\u0640\u0640\u0644 \u0627\u0644\u0627\u0642\u0640\u0640\u062a\u0640\u0640\u0635\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u062f\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":"\u0627\u0644\u0645\u0640\u062c\u0640\u0640\u0640\u0640\u0644\u0640\u0640\u0640\u0640\u0629 \u0627\u0644\u0639\u0640\u0640\u0640\u0644\u0645\u0640\u0640\u0640\u064a\u0640\u0640\u0640\u0629 \u0627\u0644\u0645\u0640\u0633\u0640\u062a\u0640\u0642\u0640\u0628\u0640\u0640\u0640\u0640\u0644 \u0627\u0644\u0627\u0642\u0640\u0640\u062a\u0640\u0640\u0635\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u062f\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/A5008761030","display_name":"\u064a\u0632\u064a\u062f \u062a\u0642\u0631\u0627\u0631\u062a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3132180716","display_name":"Larbi Ben M'hidi University of Oum El Bouaghi","ror":"https://ror.org/0034tbg85","country_code":"DZ","type":"education","lineage":["https://openalex.org/I3132180716"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u064a\u0632\u064a\u062f \u062a\u0642\u0631\u0627\u0631\u062a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","institution_ids":["https://openalex.org/I3132180716"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5079125666","display_name":"\u0631\u064a\u0645\u0629 \u0628\u0635\u0631\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210107086","display_name":"University of Algiers 3","ror":"https://ror.org/01pynjp12","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210107086"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0631\u064a\u0645\u0629 \u0628\u0635\u0631\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u06313"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u06313","institution_ids":["https://openalex.org/I4210107086"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5065201316","display_name":"\u062e\u0644\u0648\u062f \u0645\u0631\u062f\u0627\u0633\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3132180716","display_name":"Larbi Ben M'hidi University of Oum El Bouaghi","ror":"https://ror.org/0034tbg85","country_code":"DZ","type":"education","lineage":["https://openalex.org/I3132180716"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u062e\u0644\u0648\u062f \u0645\u0631\u062f\u0627\u0633\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","institution_ids":["https://openalex.org/I3132180716"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.31585303,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"1","first_page":"115","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.7778000235557556,"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"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.7778000235557556,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.1348000019788742,"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/T10797","display_name":"Accounting and Organizational Management","score":0.03519999980926514,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/accounting-fraud","display_name":"accounting fraud","score":0.578000009059906},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.7360000014305115},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.4129999876022339}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.28267377614974976}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3011383572","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/107589","pdf_url":null,"source":{"id":"https://openalex.org/S4306536448","display_name":"\u0627\u0644\u0645\u0640\u062c\u0640\u0640\u0640\u0640\u0644\u0640\u0640\u0640\u0640\u0629 \u0627\u0644\u0639\u0640\u0640\u0640\u0644\u0645\u0640\u0640\u0640\u064a\u0640\u0640\u0640\u0629 \u0627\u0644\u0645\u0640\u0633\u0640\u062a\u0640\u0642\u0640\u0628\u0640\u0640\u0640\u0640\u0644 \u0627\u0644\u0627\u0642\u0640\u0640\u062a\u0640\u0640\u0635\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u062f\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":"\u0627\u0644\u0645\u0640\u062c\u0640\u0640\u0640\u0640\u0644\u0640\u0640\u0640\u0640\u0629 \u0627\u0644\u0639\u0640\u0640\u0640\u0644\u0645\u0640\u0640\u0640\u064a\u0640\u0640\u0640\u0629 \u0627\u0644\u0645\u0640\u0633\u0640\u062a\u0640\u0642\u0640\u0628\u0640\u0640\u0640\u0640\u0644 \u0627\u0644\u0627\u0642\u0640\u0640\u062a\u0640\u0640\u0635\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u062f\u064a","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"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/W2762828111","https://openalex.org/W4412140822","https://openalex.org/W3013642167","https://openalex.org/W2444586769","https://openalex.org/W3204320813","https://openalex.org/W3016368682","https://openalex.org/W3215546176","https://openalex.org/W7219183593","https://openalex.org/W4246572449","https://openalex.org/W7221023583"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2020-03-23T00:00:00"}