{"id":"https://openalex.org/W3107948938","doi":null,"title":"\u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u2013 \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062f\u064a","display_name":"\u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u2013 \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062f\u064a","publication_year":2019,"publication_date":"2019-12-25","ids":{"openalex":"https://openalex.org/W3107948938","mag":"3107948938"},"language":"ar","primary_location":{"id":"mag:3107948938","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/126877","pdf_url":null,"source":{"id":"https://openalex.org/S4306537651","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644","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":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644","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/A5060102503","display_name":"\u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0637\u0628\u064a\u0628","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0637\u0628\u064a\u0628 \u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0639\u0631\u0628\u064a \u0627\u0644\u062a\u0628\u0633\u064a \u2013 \u062a\u0628\u0633\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0639\u0631\u0628\u064a \u0627\u0644\u062a\u0628\u0633\u064a \u2013 \u062a\u0628\u0633\u0629","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027755928","display_name":"\u0645\u0646\u0640\u0640\u0635\u0631 \u0639\u0640\u0640\u0628\u062f \u0627\u0644\u0639\u0627\u0644\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I206961696","display_name":"University of Biskra","ror":"https://ror.org/05fr5y859","country_code":"DZ","type":"education","lineage":["https://openalex.org/I206961696"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0645\u0646\u0640\u0640\u0635\u0631 \u0639\u0640\u0640\u0628\u062f \u0627\u0644\u0639\u0627\u0644\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u062e\u064a\u0636\u0631 - \u0628\u0633\u0643\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u062e\u064a\u0636\u0631 - \u0628\u0633\u0643\u0631\u0629","institution_ids":["https://openalex.org/I206961696"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091177072","display_name":"\u0641\u0627\u0631\u0633 \u0635\u062d\u0631\u0627\u0648\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I206961696","display_name":"University of Biskra","ror":"https://ror.org/05fr5y859","country_code":"DZ","type":"education","lineage":["https://openalex.org/I206961696"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0635\u062d\u0631\u0627\u0648\u064a \u0641\u0627\u0631\u0633","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u062e\u064a\u0636\u0631 - \u0628\u0633\u0643\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u062e\u064a\u0636\u0631 - \u0628\u0633\u0643\u0631\u0629","institution_ids":["https://openalex.org/I206961696"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"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":0.40713841,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"2","first_page":"43","last_page":"60"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6151999831199646,"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":0.6151999831199646,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.24729999899864197,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03849999979138374,"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/tax-audit","display_name":"tax audit","score":0.7590000033378601},{"id":"https://openalex.org/keywords/creative-accounting","display_name":"creative accounting","score":0.7250000238418579},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.6919999718666077}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.33254319429397583}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3107948938","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/126877","pdf_url":null,"source":{"id":"https://openalex.org/S4306537651","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644","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":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"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/W3042400163","https://openalex.org/W4411879030","https://openalex.org/W2950189570","https://openalex.org/W2741570383","https://openalex.org/W3204320813","https://openalex.org/W4411911824","https://openalex.org/W4412146697","https://openalex.org/W2990944172","https://openalex.org/W2341486478","https://openalex.org/W3177600452"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2020-12-07T00:00:00"}
