{"id":"https://openalex.org/W4293107076","doi":"https://doi.org/10.21608/masf.2022.241742","title":"\u0645\u062d\u062f\u062f\u0627\u062a \u062a\u0641\u0639\u06cc\u0644 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u06cc\u0629 \u0644\u062a\u0642\u0646\u06cc\u0629 \u0627\u0646\u062a\u0631\u0646\u062a \u0627\u0644\u0623\u0634\u06cc\u0627\u0621 \u0639\u0644\u0649 \u062a\u062d\u0633\u06cc\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u06cc\u0631 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0628\u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u06a9\u0648\u06cc\u062a\u06cc\u0629","display_name":"\u0645\u062d\u062f\u062f\u0627\u062a \u062a\u0641\u0639\u06cc\u0644 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u06cc\u0629 \u0644\u062a\u0642\u0646\u06cc\u0629 \u0627\u0646\u062a\u0631\u0646\u062a \u0627\u0644\u0623\u0634\u06cc\u0627\u0621 \u0639\u0644\u0649 \u062a\u062d\u0633\u06cc\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u06cc\u0631 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0628\u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u06a9\u0648\u06cc\u062a\u06cc\u0629","publication_year":2022,"publication_date":"2022-03-31","ids":{"openalex":"https://openalex.org/W4293107076","doi":"https://doi.org/10.21608/masf.2022.241742"},"language":"ar","primary_location":{"id":"doi:10.21608/masf.2022.241742","doi":"https://doi.org/10.21608/masf.2022.241742","is_oa":true,"landing_page_url":"https://doi.org/10.21608/masf.2022.241742","pdf_url":"https://masf.journals.ekb.eg/article_241742_752d6c1a2b6006d4aaaa3e6b5ab238db.pdf","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","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://masf.journals.ekb.eg/article_241742_752d6c1a2b6006d4aaaa3e6b5ab238db.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025790214","display_name":"\u0634\u0631\u06cc\u0641 \u0645\u062d\u0645\u062f \u0639\u0644\u0649 \u0627\u062d\u0645\u062f","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":true,"raw_author_name":"\u0634\u0631\u06cc\u0641 \u0645\u062d\u0645\u062f \u0639\u0644\u0649 \u0627\u062d\u0645\u062f","raw_affiliation_strings":["\u0642\u0633\u0645 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \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":"\u0642\u0633\u0645 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \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":"middle","author":{"id":"https://openalex.org/A5001247366","display_name":"\u0645\u062d\u0645\u062f \u0645\u0648\u0633\u0649 \u0639\u0644\u0649 \u0634\u062d\u0627\u062a\u0647","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":true,"raw_author_name":"\u0645\u062d\u0645\u062f \u0645\u0648\u0633\u0649 \u0634\u062d\u0627\u062a\u0647","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/A5024644500","display_name":"\u0639\u0630\u0628\u06cc \u0645\u062d\u0645\u062f \u062d\u0633\u06cc\u0646 \u0645\u0647\u0646\u0627 \u0627\u0644\u062d\u062a\u06cc\u0647","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\u0630\u0628\u06cc \u0645\u062d\u0645\u062f  \u062d\u0633\u06cc\u0646 \u0645\u0647\u0646\u0627 \u0627\u0644\u062d\u062a\u06cc\u0647","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":["https://openalex.org/A5001247366","https://openalex.org/A5025790214"],"corresponding_institution_ids":["https://openalex.org/I338016083"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"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":"4","first_page":"2545","last_page":"2568"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8560000061988831,"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":0.8560000061988831,"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":0.09220000356435776,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.026900000870227814,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/internal-audit","display_name":"internal audit","score":0.8790000081062317},{"id":"https://openalex.org/keywords/internet-of-things","display_name":"Internet of Things","score":0.9829999804496765},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9480000138282776},{"id":"https://openalex.org/keywords/internal-audit-methodology","display_name":"internal audit methodology","score":0.5389999747276306}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3182893991470337}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21608/masf.2022.241742","doi":"https://doi.org/10.21608/masf.2022.241742","is_oa":true,"landing_page_url":"https://doi.org/10.21608/masf.2022.241742","pdf_url":"https://masf.journals.ekb.eg/article_241742_752d6c1a2b6006d4aaaa3e6b5ab238db.pdf","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"},{"id":"pmh:oai:doaj.org/article:e95e5f98e0924126b02b3d388182c187","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/e95e5f98e0924126b02b3d388182c187","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":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_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, Vol 13, Iss 7, Pp 2545-2568 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.21608/masf.2022.241742","doi":"https://doi.org/10.21608/masf.2022.241742","is_oa":true,"landing_page_url":"https://doi.org/10.21608/masf.2022.241742","pdf_url":"https://masf.journals.ekb.eg/article_241742_752d6c1a2b6006d4aaaa3e6b5ab238db.pdf","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":[{"display_name":"Industry, innovation and infrastructure","score":0.651199996471405,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4293107076.pdf","grobid_xml":"https://content.openalex.org/works/W4293107076.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W2026660125","https://openalex.org/W2159823119","https://openalex.org/W2171104427","https://openalex.org/W2767455609","https://openalex.org/W2767621403","https://openalex.org/W2779121001","https://openalex.org/W2781689926","https://openalex.org/W2789220037","https://openalex.org/W2789842454","https://openalex.org/W2965083519","https://openalex.org/W3013431458","https://openalex.org/W3061727581","https://openalex.org/W4240874183"],"related_works":["https://openalex.org/W4413598521","https://openalex.org/W4409192792","https://openalex.org/W4389061768","https://openalex.org/W7221178992","https://openalex.org/W4408626430","https://openalex.org/W4281834833","https://openalex.org/W4401850493","https://openalex.org/W4399017393","https://openalex.org/W7221498455","https://openalex.org/W4409438355"],"abstract_inverted_index":{"\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1],"\u0625\u0644\u064a:":[2],"\u0627\u0644\u06a9\u0634\u0641":[3],"\u0639\u0646":[4],"\u0623\u062b\u0631":[5],"\u062a\u0641\u0639\u064a\u0644":[6,68],"\u0623\u0646\u0634\u0637\u0629":[7,69],"\u0648\u0645\u0647\u0627\u0645":[8,70],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[9,38,58],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629":[10,39,59,72],"\u0641\u064a":[11,15,42,73],"\u0636\u0648\u0621":[12,43,74],"\u0625\u0646\u062a\u0631\u0646\u062a":[13,44,75],"\u0627\u0644\u0623\u0634\u064a\u0627\u0621":[14,76],"\u062c\u0648\u062f\u0629":[16,78],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[17,79],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[18,80],"\u0628\u0627\u0644\u0634\u0631\u06a9\u0627\u062a":[19,40,60,81],"\u0627\u0644\u06a9\u0648\u064a\u062a\u064a\u0629.":[20,61,82],"\u0648\u062a\u0648\u0635\u0644":[21],"\u0625\u0644\u064a":[22],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[23],"\u0627\u0644\u062a\u0627\u0644\u064a\u0629:":[24],"\u062a\u0648\u062c\u062f":[25,46],"\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a":[26,47],"\u0630\u0627\u062a":[27,48],"\u062f\u0644\u0627\u0644\u0629":[28,49,65],"\u0645\u0639\u0646\u0648\u064a\u0629":[29,50,66],"\u0628\u064a\u0646":[30,51,67],"\u0623\u0631\u0627\u0621":[31,52],"\u0627\u0644\u0645\u0633\u062a\u0642\u0635\u0649":[32,53],"\u0645\u0646\u0647\u0645":[33,54],"\u0628\u0634\u0623\u0646":[34,55],"\u0637\u0628\u064a\u0639\u0629":[35],"\u0648\u0645\u0646\u0647\u062c\u064a\u0629":[36],"\u0625\u062c\u0631\u0627\u0621\u0627\u062a":[37],"\u0627\u0644\u06a9\u0648\u064a\u062a\u064a\u0629":[41],"\u0627\u0644\u0623\u0634\u064a\u0627\u0621.":[45],"\u0645\u062c\u0627\u0644\u0627\u062a":[56],"\u0648\u0623\u0646\u0634\u0637\u0629":[57],"\u064a\u0648\u062c\u062f":[62],"\u062a\u0623\u062b\u064a\u0631":[63],"\u0630\u0648":[64],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639":[71],"\u0648\u062a\u062d\u0633\u064a\u0646":[77]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-08-26T00:00:00"}