{"id":"https://openalex.org/W4281783670","doi":"https://doi.org/10.21608/masf.2022.240555","title":"\u0627\u0646\u0639\u06a9\u0627\u0633\u0627\u062a \u062c\u0648\u062f\u0629 \u0639\u0645\u0644\u06cc\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u06cc\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u06cc\u062c\u06cc \u0644\u0644\u0628\u0646\u0648\u06a9 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0627\u0644\u06a9\u0648\u06cc\u062a\u06cc\u0629 \"\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u06cc\u0642\u06cc\u0629\"","display_name":"\u0627\u0646\u0639\u06a9\u0627\u0633\u0627\u062a \u062c\u0648\u062f\u0629 \u0639\u0645\u0644\u06cc\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u06cc\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u06cc\u062c\u06cc \u0644\u0644\u0628\u0646\u0648\u06a9 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0627\u0644\u06a9\u0648\u06cc\u062a\u06cc\u0629 \"\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u06cc\u0642\u06cc\u0629\"","publication_year":2022,"publication_date":"2022-03-31","ids":{"openalex":"https://openalex.org/W4281783670","doi":"https://doi.org/10.21608/masf.2022.240555"},"language":"ar","primary_location":{"id":"doi:10.21608/masf.2022.240555","doi":"https://doi.org/10.21608/masf.2022.240555","is_oa":true,"landing_page_url":"https://doi.org/10.21608/masf.2022.240555","pdf_url":null,"source":{"id":"https://openalex.org/S4210222662","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","issn_l":"2682-2113","issn":["2682-2113","2682-2121"],"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-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u06cc\u0629\u200e","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.21608/masf.2022.240555","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067929531","display_name":"\u0639\u0628\u062f\u0627\u0644\u062d\u0645\u06cc\u062f \u0627\u062d\u0645\u062f \u0634\u0627\u0647\u06cc\u0646","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I338016083","display_name":"University of Sadat City","ror":"https://ror.org/05p2q6194","country_code":"EG","type":"education","lineage":["https://openalex.org/I338016083"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0639\u0628\u062f\u0627\u0644\u062d\u0645\u06cc\u062f \u0627\u062d\u0645\u062f \u0634\u0627\u0647\u06cc\u0646","raw_affiliation_strings":["\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 , \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 , \u062c\u0627\u0645\u0639\u0629 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0633\u0627\u062f\u0627\u062a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 , \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 , \u062c\u0627\u0645\u0639\u0629 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0633\u0627\u062f\u0627\u062a","institution_ids":["https://openalex.org/I338016083"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5014681016","display_name":"\u0641\u0631\u0627\u0633 \u0627\u0628\u0631\u0627\u0647\u06cc\u0645 \u062d\u0631\u0628 \u062d\u0633\u06cc\u0646","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I338016083","display_name":"University of Sadat City","ror":"https://ror.org/05p2q6194","country_code":"EG","type":"education","lineage":["https://openalex.org/I338016083"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0641\u0631\u0627\u0633 \u0627\u0628\u0631\u0627\u0647\u06cc\u0645 \u062d\u0631\u0628 \u062d\u0633\u06cc\u0646","raw_affiliation_strings":["\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 , \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 , \u062c\u0627\u0645\u0639\u0629 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0633\u0627\u062f\u0627\u062a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 , \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 , \u062c\u0627\u0645\u0639\u0629 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0633\u0627\u062f\u0627\u062a","institution_ids":["https://openalex.org/I338016083"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I338016083"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"13","issue":"3","first_page":"1343","last_page":"1364"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9282000064849854,"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":0.9282000064849854,"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":0.06830000132322311,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0008999999845400453,"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/audit-quality","display_name":"audit quality","score":0.9649999737739563},{"id":"https://openalex.org/keywords/strategic-performance","display_name":"strategic performance","score":0.8420000076293945},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.5590000152587891},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.906000018119812},{"id":"https://openalex.org/keywords/audit-firm-specialization","display_name":"audit firm specialization","score":0.5659999847412109},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.3109999895095825},{"id":"https://openalex.org/keywords/non-financial-performance","display_name":"non-financial performance","score":0.652999997138977}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29930955171585083}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/masf.2022.240555","doi":"https://doi.org/10.21608/masf.2022.240555","is_oa":true,"landing_page_url":"https://doi.org/10.21608/masf.2022.240555","pdf_url":null,"source":{"id":"https://openalex.org/S4210222662","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","issn_l":"2682-2113","issn":["2682-2113","2682-2121"],"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-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u06cc\u0629\u200e","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/masf.2022.240555","doi":"https://doi.org/10.21608/masf.2022.240555","is_oa":true,"landing_page_url":"https://doi.org/10.21608/masf.2022.240555","pdf_url":null,"source":{"id":"https://openalex.org/S4210222662","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","issn_l":"2682-2113","issn":["2682-2113","2682-2121"],"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-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u06cc\u0629\u200e","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3003496961","https://openalex.org/W2980454930","https://openalex.org/W4230852185","https://openalex.org/W7221200854","https://openalex.org/W4288046488","https://openalex.org/W7221441099","https://openalex.org/W4402458759","https://openalex.org/W4415607524","https://openalex.org/W3088648050","https://openalex.org/W4300005030"],"abstract_inverted_index":{"\u0627\u0633\u062a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,128],"\u0642\u064a\u0627\u0633":[2],"\u0627\u0646\u0639\u06a9\u0627\u0633\u0627\u062a":[3],"\u062c\u0648\u062f\u0629":[4,137,175],"\u0639\u0645\u0644\u064a\u0629":[5,138],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[6,139,147,177],"\u0628\u0623\u0628\u0639\u0627\u0647\u0627":[7],"\u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629":[8],"(\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629":[9],"\u2013":[10,13,15,18,31,89],"\u062d\u062c\u0645":[11],"\u0627\u0644\u0645\u06a9\u062a\u0628":[12],"\u0627\u0644\u0627\u062a\u0639\u0627\u0628":[14],"\u0627\u0644\u062a\u062e\u0635\u0635":[16],"\u0627\u0644\u0635\u0646\u0627\u0639\u064a":[17],"\u0645\u0639\u062f\u0644":[19],"\u062f\u0648\u0631\u0627\u0646":[20],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639":[21,143,151],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a)":[22],"\u0639\u0644\u0649":[23,75,76,134,149],"\u062a\u062d\u0633\u064a\u0646":[24,176,179],"\u0627\u0644\u0623\u062f\u0627\u0621":[25,180],"\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a":[26,181],"\u0645\u0646":[27,60,62,80,104],"\u062d\u064a\u062b":[28],"(\u0627\u0644\u0628\u0639\u062f":[29],"\u0627\u0644\u0645\u0627\u0644\u064a":[30],"\u0627\u0644\u0628\u0639\u062f":[32],"\u063a\u064a\u0631":[33],"\u0627\u0644\u0645\u0627\u0644\u064a)":[34],"\u0628\u0627\u0644\u0628\u0646\u0648\u06a9":[35,182],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629":[36,124,183],"\u0627\u0644\u0645\u0633\u062c\u0644\u0629":[37],"\u0628\u0633\u0648\u0642":[38],"\u0627\u0644\u0627\u0648\u0631\u0627\u0642":[39],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[40,155],"\u0627\u0644\u06a9\u0648\u064a\u062a\u064a\u0629.":[41,125,184],"\u0648\u0642\u062f":[42,51,69],"\u062a\u0645\u062b\u0644\u062a":[43],"\u0639\u064a\u0646\u0629":[44,78,132],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[45,79,133],"5":[46],"\u0628\u0646\u0648\u06a9":[47,55],"\u0645\u0642\u064a\u062f\u0629":[48],"\u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629":[49],"\u0627\u0644\u06a9\u0648\u064a\u062a\u064a\u0629":[50,67],"\u062a\u0645":[52,94],"\u0627\u062e\u062a\u064a\u0627\u0631":[53],"\u0627\u0644\u062e\u0645\u0633\u0629":[54],"\u0644\u0648\u062c\u0648\u062f":[56],"\u0628\u064a\u0627\u0646\u0627\u062a":[57],"\u06a9\u0627\u0641\u064a\u0629":[58],"\u0648\u0645\u062f\u0631\u062c\u0629":[59],"\u0623\u06a9\u062b\u0631":[61],"10":[63],"\u0633\u0646\u0648\u0627\u062a":[64],"\u0641\u064a":[65,152,162],"\u0628\u0648\u0631\u0635\u0629":[66],"\u060c":[68,92],"\u0642\u0627\u0645":[70],"\u0627\u0644\u0628\u0627\u062d\u062b":[71],"\u0628\u062a\u0648\u0632\u064a\u0639":[72],"115":[73],"\u0627\u0633\u062a\u0645\u0627\u0631\u0629":[74],"\u0623\u0641\u0631\u0627\u062f":[77],"(\u0645\u062f\u064a\u0631":[81],"\u0645\u0627\u0644\u064a-":[82],"\u0639\u0636\u0648":[83],"\u0644\u062c\u0646\u0629":[84],"\u0645\u0631\u0627\u062c\u0639\u0629":[85],"-":[86],"\u0645\u0631\u0627\u062c\u0639":[87,165],"\u062f\u0627\u062e\u0644\u064a":[88],"\u0645\u062f\u0642\u0642":[90],"\u062d\u0633\u0627\u0628\u0627\u062a)":[91],"\u0648":[93,178],"\u0627\u0633\u062a\u0631\u062c\u0627\u0639":[95],"92":[96],"\u0625\u0633\u062a\u0645\u0627\u0631\u0629":[97],"\u0625\u0633\u062a\u0642\u0635\u0627\u0621":[98],"\u0635\u062d\u064a\u062d\u0629\u060c":[99],"\u062a\u064f\u0634\u06a9\u0644":[100],"\u0645\u0627":[101],"\u0646\u0633\u0628\u062a\u0647":[102],"80%":[103],"\u0627\u0644\u0627\u0633\u062a\u0645\u0627\u0631\u0627\u062a":[105,115],"\u0627\u0644\u0645\u0648\u0632\u0639\u0629\u060c":[106],"\u0648\u0647\u064a":[107],"\u0646\u0633\u0628\u0629":[108],"\u062c\u064a\u062f\u0629":[109],"\u062a\u0635\u0644\u062d":[110],"\u0644\u0644\u062a\u062d\u0644\u064a\u0644":[111],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a,":[112],"\u064a\u0628\u064a\u0646":[113],"\u0639\u062f\u062f":[114],"\u0627\u0644\u0645\u0648\u0632\u0639\u0629":[116],"\u0648\u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0629":[117],"\u0648\u0646\u0633\u0628":[118],"\u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629":[119],"\u0641\u0649":[120,141],"\u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a":[121],"\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629":[122],"\u0644\u0644\u0628\u0646\u0648\u06a9":[123],"\u0648\u062e\u0644\u0635\u062a":[126],"\u0646\u062a\u0627\u0626\u062c":[127],"\u0625\u0644\u0649":[129],"\u0648\u0627\u0641\u0642\u062a":[130],"\u0623\u063a\u0644\u0628\u064a\u0629":[131],"\u0637\u0628\u064a\u0639\u0629":[135,173],"\u0648\u0645\u062d\u062f\u062f\u0627\u062a":[136,174],"\u062e\u0627\u0635\u0649\u0629":[140],"\u062a\u0642\u062f\u064a\u0645":[142],"\u0627\u0644\u062e\u0631\u0627\u062c\u064a":[144],"\u062e\u062f\u0645\u0627\u062a":[145],"\u0628\u062e\u0644\u0627\u0641":[146],"\u0644\u0644\u0639\u0645\u064a\u0644":[148],"\u0631\u0623\u064a":[150],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[153],"\u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[154],"\u0648\u062a\u0633\u0647\u0645":[156],"\u0627\u0644\u0635\u0641\u0627\u062a":[157],"\u0627\u0644\u0634\u062e\u0635\u064a\u0629":[158],"\u0648\u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629":[159],"\u0648\u0627\u0644\u062a\u0623\u0647\u064a\u0644":[160],"\u0627\u0644\u0639\u0645\u0644\u064a":[161],"\u062a\u062f\u0639\u064a\u0645":[163],"\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629":[164],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a":[166],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u060c":[167],"\u064a\u0648\u062c\u062f":[168],"\u0639\u0644\u0627\u0642\u0629":[169],"\u0627\u0631\u062a\u0628\u0627\u0637":[170],"\u0642\u0648\u064a\u0629":[171],"\u0628\u064a\u0646":[172]},"counts_by_year":[],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2022-06-13T00:00:00"}