{"id":"https://openalex.org/W3013149249","doi":"https://doi.org/10.21608/aljalexu.2020.78611","title":"\u0642\u06cc\u0627\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0628\u0627\u0644\u062a\u0646\u0627\u0648\u0628 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u06cc \u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a- \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u06cc\u0642\u06cc\u0629\u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u0645\u0642\u06cc\u062f\u0629 \u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629","display_name":"\u0642\u06cc\u0627\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0628\u0627\u0644\u062a\u0646\u0627\u0648\u0628 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u06cc \u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a- \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u06cc\u0642\u06cc\u0629\u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u0645\u0642\u06cc\u062f\u0629 \u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3013149249","doi":"https://doi.org/10.21608/aljalexu.2020.78611","mag":"3013149249"},"language":"ar","primary_location":{"id":"doi:10.21608/aljalexu.2020.78611","doi":"https://doi.org/10.21608/aljalexu.2020.78611","is_oa":true,"landing_page_url":"https://doi.org/10.21608/aljalexu.2020.78611","pdf_url":null,"source":{"id":"https://openalex.org/S4210227678","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","issn_l":"2682-3144","issn":["2682-3144","2735-4954"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.21608/aljalexu.2020.78611","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020218506","display_name":"\u06cc\u0627\u0633\u0631 \u0632\u06a9\u0631\u06cc\u0627 \u0627\u0644\u0634\u0627\u0641\u0639\u06cc","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I130309236","display_name":"Kafrelsheikh University","ror":"https://ror.org/04a97mm30","country_code":"EG","type":"education","lineage":["https://openalex.org/I130309236"]}],"countries":["EG"],"is_corresponding":true,"raw_author_name":"\u06cc\u0627\u0633\u0631 \u0632\u06a9\u0631\u06cc\u0627 \u0627\u0644\u0634\u0627\u0641\u0639\u06cc \u0627\u0644\u0634\u0627\u0641\u0639\u06cc","raw_affiliation_strings":["\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629                                                                                               \n\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\n\u062c\u0627\u0645\u0639\u0629 \u06a9\u0641\u0631 \u0627\u0644\u0634\u064a\u062e\n\u06a9\u0641\u0631 \u0627\u0644\u0634\u064a\u062e\n\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0645\u0635\u0631 \u0627\u0644\u0639\u0631\u0628\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629                                                                                               \n\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\n\u062c\u0627\u0645\u0639\u0629 \u06a9\u0641\u0631 \u0627\u0644\u0634\u064a\u062e\n\u06a9\u0641\u0631 \u0627\u0644\u0634\u064a\u062e\n\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0645\u0635\u0631 \u0627\u0644\u0639\u0631\u0628\u064a\u0629","institution_ids":["https://openalex.org/I130309236"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5020218506"],"corresponding_institution_ids":["https://openalex.org/I130309236"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.03961364,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"1","first_page":"67","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0010000000474974513,"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/T10019","display_name":"Corporate Finance and Governance","score":0.00019999999494757503,"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/mandatory-auditor-rotation","display_name":"mandatory auditor rotation","score":0.7419999837875366},{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.5360000133514404},{"id":"https://openalex.org/keywords/egyptian-listed-companies","display_name":"Egyptian listed companies","score":0.8730000257492065},{"id":"https://openalex.org/keywords/egyptian-exchange","display_name":"Egyptian Stock Exchange","score":0.6710000038146973},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.6019999980926514},{"id":"https://openalex.org/keywords/ownership-type","display_name":"ownership type","score":0.625},{"id":"https://openalex.org/keywords/manufacturing-industry","display_name":"manufacturing industry","score":0.7369999885559082},{"id":"https://openalex.org/keywords/regulatory-enforcement","display_name":"regulatory enforcement","score":0.3479999899864197}],"concepts":[{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.40575775504112244}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/aljalexu.2020.78611","doi":"https://doi.org/10.21608/aljalexu.2020.78611","is_oa":true,"landing_page_url":"https://doi.org/10.21608/aljalexu.2020.78611","pdf_url":null,"source":{"id":"https://openalex.org/S4210227678","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","issn_l":"2682-3144","issn":["2682-3144","2735-4954"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/aljalexu.2020.78611","doi":"https://doi.org/10.21608/aljalexu.2020.78611","is_oa":true,"landing_page_url":"https://doi.org/10.21608/aljalexu.2020.78611","pdf_url":null,"source":{"id":"https://openalex.org/S4210227678","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","issn_l":"2682-3144","issn":["2682-3144","2735-4954"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W183204364","https://openalex.org/W1020947051","https://openalex.org/W1543497720","https://openalex.org/W1797349550","https://openalex.org/W1986511509","https://openalex.org/W1998876688","https://openalex.org/W2005231270","https://openalex.org/W2024605682","https://openalex.org/W2025203145","https://openalex.org/W2033459242","https://openalex.org/W2047587257","https://openalex.org/W2069063799","https://openalex.org/W2101593171","https://openalex.org/W2102842923","https://openalex.org/W2111751044","https://openalex.org/W2115434286","https://openalex.org/W2123465188","https://openalex.org/W2128198870","https://openalex.org/W2194040521","https://openalex.org/W2444291742","https://openalex.org/W2465378931","https://openalex.org/W2572186775","https://openalex.org/W2737355682","https://openalex.org/W2888568619","https://openalex.org/W2916773869","https://openalex.org/W2941873595","https://openalex.org/W2969730564","https://openalex.org/W2979991206","https://openalex.org/W2980209963","https://openalex.org/W2980346025","https://openalex.org/W3122101412","https://openalex.org/W3122882829","https://openalex.org/W3167449158"],"related_works":["https://openalex.org/W2964364755","https://openalex.org/W3191511346","https://openalex.org/W4226207011","https://openalex.org/W2975006677","https://openalex.org/W4313028461","https://openalex.org/W3027783560","https://openalex.org/W2965167317","https://openalex.org/W3113711977","https://openalex.org/W4405958012","https://openalex.org/W4411818342"],"abstract_inverted_index":{"\u0627\u0633\u062a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,38,109,130],"\u0642\u064a\u0627\u0633":[2],"\u0645\u0633\u062a\u0648\u0649":[3,64,101],"\u0627\u0644\u062a\u0632\u0627\u0645":[4,76,102],"\u0627\u0644\u0634\u0631\u06a9\u0627\u062a":[5,45,77,103,126,133,146],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629":[6,46],"\u0627\u0644\u0645\u0642\u064a\u062f\u0629":[7,47,127,147],"\u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629":[8,30,48],"\u0628\u062a\u0637\u0628\u064a\u0642":[9,52,78,134],"\u0642\u0627\u0639\u062f\u0629":[10,53,79,135],"\u0627\u0644\u062a\u0646\u0627\u0648\u0628":[11,54,65,80,105,136],"\u0627\u0644\u0627\u0644\u0632\u0627\u0645\u064a":[12,55,66,156],"\u0644\u0645\u0631\u0627\u0642\u0628":[13,56,157],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c":[14,57],"\u0648\u062a\u062d\u062f\u064a\u062f":[15],"\u0627\u0644\u0639\u0648\u0627\u0645\u0644":[16],"\u0627\u0644\u0645\u0624\u062b\u0631\u0629":[17,74],"\u0641\u064a\u0647\u060c":[18],"\u0648\u062a\u0645":[19],"\u0625\u062c\u0631\u0627\u0621":[20],"\u062f\u0631\u0627\u0633\u0629":[21],"\u062a\u0637\u0628\u064a\u0642\u064a\u0629":[22],"\u0639\u0644\u0649":[23,100,125,145],"\u0639\u064a\u0646\u0629":[24],"\u0645\u06a9\u0648\u0646\u0629":[25],"\u0645\u0646":[26,33,149],"(88)":[27],"\u0634\u0631\u06a9\u0629":[28],"\u0645\u062f\u0631\u062c\u0629":[29],"\u062e\u0644\u0627\u0644":[31],"\u0627\u0644\u0641\u062a\u0631\u0629":[32],"2007":[34],"\u062d\u062a\u0649":[35],"2019.":[36],"\u062a\u0648\u0635\u0644":[37,108],"\u0625\u0644\u0649":[39,110],"\u0639\u062f\u0629":[40],"\u0646\u062a\u0627\u0626\u062c":[41],"\u0623\u0647\u0645\u0647\u0627":[42],"\u0623\u0646":[43],"\u063a\u0627\u0644\u0628\u064a\u0629":[44],"(75%)":[49],"\u0644\u0627":[50],"\u062a\u0644\u062a\u0632\u0645":[51],"\u0648\u0623\u0646":[58,82],"\u062e\u0635\u0627\u0626\u0635":[59,83],"\u0634\u0631\u06a9\u0629/":[60,69],"\u0645\u06a9\u062a\u0628":[61,70],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[62,94],"(\u062a\u0634\u0645\u0644":[63],"\u0627\u0644\u0645\u0637\u0644\u0648\u0628":[67],"\u0648\u062d\u062c\u0645":[68],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629)":[71],"\u0647\u064a":[72],"\u0627\u0644\u062e\u0635\u0627\u0626\u0635":[73],"\u0641\u064a":[75,113],"\u0627\u0644\u0627\u0644\u0632\u0627\u0645\u064a\u060c":[81,106,137],"\u0627\u0644\u0634\u0631\u06a9\u0629":[84],"(\u0646\u0648\u0639":[85],"\u0627\u0644\u0645\u0644\u06a9\u064a\u0629":[86],"\u0648\u0627\u0644\u0642\u0637\u0627\u0639":[87],"\u0627\u0644\u0635\u0646\u0627\u0639\u064a":[88],"\u0627\u0644\u0630\u064a":[89],"\u062a\u0646\u062a\u0645\u064a":[90],"\u0625\u0644\u064a\u0647":[91],"\u0627\u0644\u0634\u0631\u06a9\u0629)":[92],"\u0648\u0646\u0648\u0639":[93],"(\u0641\u0631\u062f\u064a\u0629":[95],"\u0648\u0645\u0634\u062a\u0631\u06a9\u0629)":[96],"\u0644\u064a\u0633":[97],"\u0644\u0647\u0627":[98],"\u062a\u0623\u062b\u064a\u0631":[99],"\u0628\u0642\u0627\u0639\u062f\u0629":[104],"\u06a9\u0645\u0627":[107],"\u0648\u062c\u0648\u062f":[111],"\u0642\u0635\u0648\u0631":[112],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[114],"\u0627\u0644\u0635\u0627\u062f\u0631\u0629":[115],"\u0639\u0646":[116],"\u0627\u0644\u0647\u064a\u0626\u0629":[117],"\u0627\u0644\u0639\u0627\u0645\u0629":[118],"\u0644\u0644\u0631\u0642\u0627\u0628\u0629":[119],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c":[120],"\u0648\u0636\u0639\u0641":[121],"\u0627\u0644\u062f\u0648\u0631":[122,139],"\u0627\u0644\u0631\u0642\u0627\u0628\u064a":[123,140],"\u0644\u0644\u0647\u064a\u0626\u0629":[124,141],"\u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629.":[128],"\u0623\u0648\u0635\u0649":[129],"\u0628\u0636\u0631\u0648\u0631\u0629":[131],"\u0625\u0644\u0632\u0627\u0645":[132],"\u0648\u062a\u0641\u0639\u064a\u0644":[138],"(\u0625\u062f\u0627\u0631\u0629":[142],"\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[143],"\u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629)":[144],"\u0644\u0644\u062a\u0623\u06a9\u062f":[148],"\u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627":[150],"\u0628\u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0627":[151],"\u0648\u0628\u0642\u0648\u0627\u0639\u062f":[152],"\u0627\u0644\u062d\u0648\u06a9\u0645\u0629":[153],"\u0627\u0644\u062e\u0627\u0635\u0629":[154],"\u0628\u0627\u0644\u062a\u0646\u0627\u0648\u0628":[155],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.":[158]},"counts_by_year":[],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2020-04-03T00:00:00"}
