{"id":"https://openalex.org/W3138423997","doi":null,"title":"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u0649 \u0627\u0644\u062d\u062f \u0645\u0646 \u0641\u062c\u0648\u0629 \u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a (\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u064a\u0629)","display_name":"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u0649 \u0627\u0644\u062d\u062f \u0645\u0646 \u0641\u062c\u0648\u0629 \u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a (\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u064a\u0629)","publication_year":2018,"publication_date":"2018-06-01","ids":{"openalex":"https://openalex.org/W3138423997","mag":"3138423997"},"language":"ar","primary_location":{"id":"mag:3138423997","doi":null,"is_oa":false,"landing_page_url":"https://sjrbs.journals.ekb.eg/article_149495_2317a65dfc83e5b59cba40dfc8f36e64.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210178302","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","issn_l":"1110-2373","issn":["1110-2373","2682-4876"],"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\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 . \u062d\u0644\u0648\u0627\u0646","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/A5073658435","display_name":"\u0639\u0644\u0649 \u0623\u062d\u0645\u062f \u0645\u0635\u0637\u0641\u0649 \u0632\u064a\u0646","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I84058292","display_name":"Helwan University","ror":"https://ror.org/00h55v928","country_code":"EG","type":"education","lineage":["https://openalex.org/I84058292"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0639\u0644\u064a \u0623\u062d\u0645\u062f \u0645\u0635\u0637\u0641\u0649 \u0632\u064a\u0646","raw_affiliation_strings":["\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u2013 \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u2013 \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646","institution_ids":["https://openalex.org/I84058292"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044495718","display_name":"\u0645\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0623\u0645\u064a\u0646 \u062f\u064a\u0627\u0628","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I84058292","display_name":"Helwan University","ror":"https://ror.org/00h55v928","country_code":"EG","type":"education","lineage":["https://openalex.org/I84058292"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0623\u0645\u064a\u0646 \u062f\u064a\u0627\u0628","raw_affiliation_strings":["\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u2013 \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u2013 \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646","institution_ids":["https://openalex.org/I84058292"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070383709","display_name":"\u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u0633\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u063a\u0641\u0627\u0631","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I84058292","display_name":"Helwan University","ror":"https://ror.org/00h55v928","country_code":"EG","type":"education","lineage":["https://openalex.org/I84058292"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u0633\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u063a\u0641\u0627\u0631","raw_affiliation_strings":["\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u2013 \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u2013 \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646","institution_ids":["https://openalex.org/I84058292"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I84058292"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.47557471,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"32","issue":"2","first_page":"333","last_page":"394"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9932000041007996,"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":0.9932000041007996,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.002899999963119626,"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":0.0006000000284984708,"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/judicial-review","display_name":"judicial review","score":0.6510000228881836},{"id":"https://openalex.org/keywords/expectation-gap","display_name":"expectation gap","score":0.47699999809265137},{"id":"https://openalex.org/keywords/audit-expectation-gap","display_name":"audit expectation gap","score":0.5619999766349792},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.5559999942779541},{"id":"https://openalex.org/keywords/financial-statement-users","display_name":"financial statement users","score":0.8320000171661377},{"id":"https://openalex.org/keywords/audit-reports","display_name":"audit reports","score":0.5299999713897705}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3384746313095093}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3138423997","doi":null,"is_oa":false,"landing_page_url":"https://sjrbs.journals.ekb.eg/article_149495_2317a65dfc83e5b59cba40dfc8f36e64.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210178302","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","issn_l":"1110-2373","issn":["1110-2373","2682-4876"],"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\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 . \u062d\u0644\u0648\u0627\u0646","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"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/W2605801715","https://openalex.org/W4245753021","https://openalex.org/W4399017671","https://openalex.org/W2342053783","https://openalex.org/W3027976639","https://openalex.org/W3014502682","https://openalex.org/W4362452379","https://openalex.org/W4409219878","https://openalex.org/W3113678731","https://openalex.org/W4404775824"],"abstract_inverted_index":{"\u062a\u0646\u0627\u0648\u0644":[0],"\u0627\u0644\u0628\u062d\u062b":[1],"\u062f\u0648\u0631":[2],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[3,16,25,53,63],"\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629":[4],"\u0628\u0635\u0641\u062a\u0647\u0627":[5],"\u0623\u062d\u062f\u062b":[6],"\u0627\u0644\u062e\u062f\u0645\u0627\u062a":[7],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629":[8],"\u0627\u0644\u0645\u0633\u062a\u062d\u062f\u062b\u0629":[9],"\u0641\u064a":[10,14,24],"\u062a\u0636\u064a\u064a\u0642":[11,89],"\u0641\u062c\u0648\u0629":[12,22],"\u062a\u0648\u0642\u0639\u0627\u062a":[13],"\u0628\u064a\u0626\u0629":[15],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c":[17],"\u0648\u062e\u0644\u0635\u062a":[18],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[19],"\u0625\u0644\u0649":[20,92],"\u0623\u0646":[21],"\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a":[23],"\u0644\u0627":[26],"\u064a\u0646\u0641\u0631\u062f":[27],"\u0628\u0647\u0627":[28],"\u0645\u062c\u062a\u0645\u0639":[29],"\u0645\u0646":[30,45,54],"\u0627\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a\u060c":[31,38],"\u0628\u0644":[32],"\u0647\u064a":[33],"\u0645\u0634\u06a9\u0644\u0629":[34],"\u062a\u0639\u0627\u0646\u064a":[35],"\u0645\u0646\u0647\u0627":[36],"\u062c\u0645\u064a\u0639":[37],"\u0648\u0644\u06a9\u0648\u0646":[39],"\u0647\u0630\u0647":[40,77],"\u0627\u0644\u0638\u0627\u0647\u0631\u0629":[41],"\u064a\u0634\u062a\u0631\u06a9":[42],"\u0628\u0648\u062c\u0648\u062f\u0647\u0627":[43],"\u0623\u06a9\u062b\u0631":[44],"\u0637\u0631\u0641\u060c":[46],"\u0623\u0647\u0645\u0647\u0627":[47],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646":[48],"\u0648\u0645\u0627":[49],"\u064a\u0641\u0631\u0636":[50],"\u0639\u0644\u0649":[51],"\u0645\u0647\u0646\u0629":[52],"\u0642\u064a\u0648\u062f\u060c":[55],"\u0648\u0645\u0633\u062a\u062e\u062f\u0645\u064a":[56],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[57],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[58],"\u0648\u0645\u062f\u0649":[59],"\u0645\u0639\u0642\u0648\u0644\u064a\u0629":[60],"\u062a\u0648\u0642\u0639\u0627\u062a\u0647\u0645":[61],"\u0648\u062a\u0642\u0631\u064a\u0631":[62],"\u0627\u0644\u0630\u0649":[64],"\u064a\u0645\u062b\u0644":[65],"\u062d\u0644\u0642\u0629":[66],"\u0627\u0644\u0648\u0635\u0644":[67],"\u0628\u064a\u0646":[68],"\u0637\u0631\u0641\u064a":[69],"\u0627\u0644\u0641\u062c\u0648\u0629":[70,91],"\u0627\u0644\u0623\u0633\u0627\u0633\u064a\u064a\u0646\u060c":[71],"\u0644\u0630\u0644\u06a9":[72],"\u0625\u062a\u062c\u0647\u062a":[73],"\u062c\u0647\u0648\u062f":[74],"\u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646":[75],"\u0646\u062d\u0648":[76],"\u0627\u0644\u0645\u0634\u06a9\u0644\u0629":[78],"\u0644\u0644\u062a\u0639\u0631\u0641":[79],"\u0639\u0644\u064a":[80,85,88],"\u0637\u0628\u064a\u0639\u062a\u0647\u0627":[81],"\u0648\u0627\u0644\u0639\u0648\u0627\u0645\u0644":[82],"\u0627\u0644\u062a\u064a":[83],"\u0633\u0627\u0639\u062f\u062a":[84],"\u0648\u062c\u0648\u062f\u0647\u0627":[86],"\u0644\u0644\u0639\u0645\u0644":[87],"\u062a\u0644\u06a9":[90],"\u0623\u062f\u0646\u0649":[93],"\u062d\u062f":[94],"\u0645\u0645\u06a9\u0646.":[95]},"counts_by_year":[],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2021-03-29T00:00:00"}
