{"id":"https://openalex.org/W3120172200","doi":"https://doi.org/10.37575/h/mng/0080","title":"Fair Value Accounting for Non-Current Assets and its Role in Determining Auditing Fees","display_name":"Fair Value Accounting for Non-Current Assets and its Role in Determining Auditing Fees","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3120172200","doi":"https://doi.org/10.37575/h/mng/0080","mag":"3120172200"},"language":"en","primary_location":{"id":"doi:10.37575/h/mng/0080","doi":"https://doi.org/10.37575/h/mng/0080","is_oa":true,"landing_page_url":"https://doi.org/10.37575/h/mng/0080","pdf_url":"https://services.kfu.edu.sa/scientificjournal/Handlers/FileHandler.ashx?file=28 0080_840.pdf&Folder=UploadFiles","source":{"id":"https://openalex.org/S4210205979","display_name":"Scientific Journal of King Faisal University Humanities and Management Sciences","issn_l":"1319-6944","issn":["1319-6944","1658-838X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Humanities and Management Sciences - Scientific Journal of King Faisal University","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://services.kfu.edu.sa/scientificjournal/Handlers/FileHandler.ashx?file=28 0080_840.pdf&Folder=UploadFiles","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056127586","display_name":"Hanady Alshdaifat","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hanady Alshdaifat","raw_affiliation_strings":["Independent Researcher"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent Researcher","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5048404948","display_name":"Nidal Omar Zalloum","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I33926330","display_name":"Al-Balqa Applied University","ror":"https://ror.org/00qedmt22","country_code":"JO","type":"education","lineage":["https://openalex.org/I33926330"]}],"countries":["JO"],"is_corresponding":true,"raw_author_name":"Nidal Zalloum","raw_affiliation_strings":["Accounting Department, Amman Collage, Al Balqa Applied University, Amman, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Amman Collage, Al Balqa Applied University, Amman, Jordan","institution_ids":["https://openalex.org/I33926330"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5048404948"],"corresponding_institution_ids":["https://openalex.org/I33926330"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.00882329,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"22","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0010999999940395355,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.000699999975040555,"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/fair-value-accounting","display_name":"fair value accounting","score":0.9929999709129333},{"id":"https://openalex.org/keywords/non-current-assets","display_name":"non-current assets","score":0.9950000047683716},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9919999837875366},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.6510000228881836},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/valuation-methods","display_name":"valuation methods","score":0.7179999947547913},{"id":"https://openalex.org/keywords/industrial-enterprises","display_name":"industrial enterprises","score":0.7860000133514404}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7723180651664734},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.7452888488769531},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.7221982479095459},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6960939168930054},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.596817135810852},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.536322832107544},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.47204527258872986},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.36063504219055176},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3434498906135559}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.37575/h/mng/0080","doi":"https://doi.org/10.37575/h/mng/0080","is_oa":true,"landing_page_url":"https://doi.org/10.37575/h/mng/0080","pdf_url":"https://services.kfu.edu.sa/scientificjournal/Handlers/FileHandler.ashx?file=28 0080_840.pdf&Folder=UploadFiles","source":{"id":"https://openalex.org/S4210205979","display_name":"Scientific Journal of King Faisal University Humanities and Management Sciences","issn_l":"1319-6944","issn":["1319-6944","1658-838X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Humanities and Management Sciences - Scientific Journal of King Faisal University","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:43c83f117db24bcf9bccfa0df2d9327b","doi":null,"is_oa":false,"landing_page_url":"https://doi.org/10.37575/h/mng/0080","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Scientific Journal of King Faisal University: Humanities and Management Sciences, Vol 22, Iss 2, Pp 209-216 (2021)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.37575/h/mng/0080","doi":"https://doi.org/10.37575/h/mng/0080","is_oa":true,"landing_page_url":"https://doi.org/10.37575/h/mng/0080","pdf_url":"https://services.kfu.edu.sa/scientificjournal/Handlers/FileHandler.ashx?file=28 0080_840.pdf&Folder=UploadFiles","source":{"id":"https://openalex.org/S4210205979","display_name":"Scientific Journal of King Faisal University Humanities and Management Sciences","issn_l":"1319-6944","issn":["1319-6944","1658-838X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Humanities and Management Sciences - Scientific Journal of King Faisal University","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3120172200.pdf","grobid_xml":"https://content.openalex.org/works/W3120172200.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W1502570756","https://openalex.org/W1990786254","https://openalex.org/W2029015431","https://openalex.org/W2110034317","https://openalex.org/W2142141165","https://openalex.org/W2160504428","https://openalex.org/W2247649312","https://openalex.org/W2509170009","https://openalex.org/W2605010897","https://openalex.org/W2767192956","https://openalex.org/W2884207259","https://openalex.org/W2905959000","https://openalex.org/W2944144812","https://openalex.org/W3027904282","https://openalex.org/W3121498285","https://openalex.org/W3122524577","https://openalex.org/W3122943756","https://openalex.org/W3123548849","https://openalex.org/W6982611093","https://openalex.org/W7030239333"],"related_works":["https://openalex.org/W2029015431","https://openalex.org/W2884207259","https://openalex.org/W3127391196","https://openalex.org/W3173644696","https://openalex.org/W2606278870","https://openalex.org/W2937046650","https://openalex.org/W4406053639","https://openalex.org/W7010196070","https://openalex.org/W7167892860","https://openalex.org/W3124880337"],"abstract_inverted_index":{"The":[0,52],"study":[1,53,74,94],"aimed":[2],"to":[3,18,50],"identify":[4],"the":[5,20,38,46,60,68,73,83,89,93,99,112,123,139],"role":[6],"of":[7,22,48,82,115],"non-current":[8,23,84,100,124],"assets\u2019":[9,24,85,101,125],"fair":[10,25,86,102,126,133],"value":[11,26,87,103,127,134],"in":[12,16,98,122],"determining":[13],"audit":[14,28,90,105,129],"fees,":[15],"addition":[17],"studying":[19],"impact":[21],"on":[27,59,88,104,128],"fees.":[29,91],"This":[30],"was":[31,65],"achieved":[32],"through":[33,107],"different":[34,132],"valuation":[35,135],"methods":[36,136],"and":[37,72,142],"corporate":[39,108],"governance":[40,109],"represented":[41,110],"by":[42,111,131],"board":[43,114],"independence":[44],"for":[45],"period":[47],"2013":[49],"2018.":[51],"included":[54],"50":[55],"industrial":[56],"companies":[57],"listed":[58],"ASE.":[61],"'The":[62],"panel":[63],"data":[64],"processed":[66],"using":[67],"fixed":[69],"effects":[70],"model,":[71],"found":[75,95],"that":[76],"there":[77],"is":[78],"a":[79,96,120],"reverse":[80],"effect":[81],"Furthermore,":[92],"difference":[97,121],"fees":[106,130],"independent":[113],"directors":[116],"as":[117,119],"well":[118],"measured":[137],"at":[138],"first,":[140],"second":[141],"third":[143],"levels.":[144]},"counts_by_year":[],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2021-01-18T00:00:00"}
