{"id":"https://openalex.org/W4313395264","doi":"https://doi.org/10.21608/cfdj.2023.276722","title":"\u0623\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0639\u0644\u0649 \u062a\u062e\u0637\u06cc\u0637 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0639\u0645\u0644\u06cc\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629","display_name":"\u0623\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0639\u0644\u0649 \u062a\u062e\u0637\u06cc\u0637 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0639\u0645\u0644\u06cc\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629","publication_year":2022,"publication_date":"2022-12-31","ids":{"openalex":"https://openalex.org/W4313395264","doi":"https://doi.org/10.21608/cfdj.2023.276722"},"language":"ar","primary_location":{"id":"doi:10.21608/cfdj.2023.276722","doi":"https://doi.org/10.21608/cfdj.2023.276722","is_oa":true,"landing_page_url":"https://doi.org/10.21608/cfdj.2023.276722","pdf_url":"https://cfdj.journals.ekb.eg/article_276722_9a823eb1e5d8cf1ada6902a08c262791.pdf","source":{"id":"https://openalex.org/S4210210950","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\u062a\u062c\u0627\u0631\u064a\u0629","issn_l":"2682-3403","issn":["2682-3403","2682-4531"],"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\u062a\u062c\u0627\u0631\u06cc\u0629","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://cfdj.journals.ekb.eg/article_276722_9a823eb1e5d8cf1ada6902a08c262791.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092641738","display_name":"\u0633\u0647\u0649 \u0627\u0644\u0633\u064a\u062f \u062d\u0633\u0646 \u0641\u0631\u062c","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I88017793","display_name":"Port Said University","ror":"https://ror.org/01vx5yq44","country_code":"EG","type":"education","lineage":["https://openalex.org/I88017793"]}],"countries":["EG"],"is_corresponding":true,"raw_author_name":"\u0633\u0647\u0649  \u0627\u0644\u0633\u06cc\u062f \u062d\u0633\u0646 \u0641\u0631\u062c","raw_affiliation_strings":["\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0628\u0648\u0631\u0633\u0639\u064a\u062f"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0628\u0648\u0631\u0633\u0639\u064a\u062f","institution_ids":["https://openalex.org/I88017793"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5092641738"],"corresponding_institution_ids":["https://openalex.org/I88017793"],"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":"4","issue":"1","first_page":"1413","last_page":"1452"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.673799991607666,"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":0.673799991607666,"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/T12276","display_name":"Risk Management in Financial Firms","score":0.06689999997615814,"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/T13346","display_name":"Digital Transformation in Financial Services","score":0.041600000113248825,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fintech","display_name":"fintech","score":0.7110000252723694},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.7480000257492065},{"id":"https://openalex.org/keywords/operational-risk-disclosure","display_name":"operational risk disclosure","score":0.7670000195503235},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8050000071525574},{"id":"https://openalex.org/keywords/accounting-and-auditing-standards","display_name":"accounting and auditing standards","score":0.796999990940094}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.3196357488632202}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21608/cfdj.2023.276722","doi":"https://doi.org/10.21608/cfdj.2023.276722","is_oa":true,"landing_page_url":"https://doi.org/10.21608/cfdj.2023.276722","pdf_url":"https://cfdj.journals.ekb.eg/article_276722_9a823eb1e5d8cf1ada6902a08c262791.pdf","source":{"id":"https://openalex.org/S4210210950","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\u062a\u062c\u0627\u0631\u064a\u0629","issn_l":"2682-3403","issn":["2682-3403","2682-4531"],"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\u062a\u062c\u0627\u0631\u06cc\u0629","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:91c4f7d6399a424293c49cee224e54c9","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/91c4f7d6399a424293c49cee224e54c9","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\u062a\u062c\u0627\u0631\u064a\u0629, Vol 4, Iss 1, Pp 1413-1452 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.21608/cfdj.2023.276722","doi":"https://doi.org/10.21608/cfdj.2023.276722","is_oa":true,"landing_page_url":"https://doi.org/10.21608/cfdj.2023.276722","pdf_url":"https://cfdj.journals.ekb.eg/article_276722_9a823eb1e5d8cf1ada6902a08c262791.pdf","source":{"id":"https://openalex.org/S4210210950","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\u062a\u062c\u0627\u0631\u064a\u0629","issn_l":"2682-3403","issn":["2682-3403","2682-4531"],"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\u062a\u062c\u0627\u0631\u06cc\u0629","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4313395264.pdf","grobid_xml":"https://content.openalex.org/works/W4313395264.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W1797349550","https://openalex.org/W2518152464","https://openalex.org/W2762041969","https://openalex.org/W2771331580","https://openalex.org/W2810468686","https://openalex.org/W2919594668","https://openalex.org/W2984593956","https://openalex.org/W2986150074","https://openalex.org/W2997507911","https://openalex.org/W3036366951","https://openalex.org/W3114292628","https://openalex.org/W3121493359","https://openalex.org/W3128171987","https://openalex.org/W3133986959","https://openalex.org/W3136884211","https://openalex.org/W3140865510","https://openalex.org/W3157910781","https://openalex.org/W3172614998","https://openalex.org/W3195869609","https://openalex.org/W4206626133","https://openalex.org/W4224986721"],"related_works":["https://openalex.org/W4405673325","https://openalex.org/W4391721896","https://openalex.org/W2964540335","https://openalex.org/W2913299517","https://openalex.org/W4414885784","https://openalex.org/W3166234998","https://openalex.org/W4361014205","https://openalex.org/W4281734878","https://openalex.org/W4401495045","https://openalex.org/W4224326280"],"abstract_inverted_index":{"\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,88],"\u0625\u0644\u0649":[2],"\u062f\u0631\u0627\u0633\u0629":[3,83],"\u0623\u062b\u0631":[4],"\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[5,40,61,168],"\u0639\u0646":[6,41,62,94,169],"\u0645\u062e\u0627\u0637\u0631":[7],"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627":[8,227],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[9,114,228],"\u0639\u0644\u0649":[10,116,125,154,198,229],"\u062a\u062e\u0637\u064a\u0637":[11,126],"\u0625\u062c\u0631\u0627\u0621\u0627\u062a":[12,45,66,127,173],"\u0639\u0645\u0644\u064a\u0629":[13,46,67,174,231],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[14,128,175],"\u060c":[15,48,69,89,118,129,176,181,211,219],"\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[16],"\u0647\u0630\u0627":[17],"\u0627\u0644\u0647\u062f\u0641":[18],"\u0642\u0627\u0645\u062a":[19],"\u0627\u0644\u0628\u0627\u062d\u062b\u0629":[20,185],"\u0628\u0635\u064a\u0627\u063a\u0629":[21],"\u0645\u062c\u0645\u0648\u0639\u0629":[22,95,102],"\u0645\u0646":[23,76,96,103,106,140,145,187,223],"\u0627\u0644\u0641\u0631\u0648\u0636":[24,72],"\u0644\u0639\u0644":[25,189],"\u0623\u0647\u0645\u0647\u0627":[26,190],":":[27,191],"\"\u0644\u0627":[28,49],"\u062a\u0648\u062c\u062f":[29,50,157],"\u0639\u0644\u0627\u0642\u0629":[30,51,158],"\u0630\u0627\u062a":[31,52,159],"\u062f\u0644\u0627\u0644\u0629":[32,53,160],"\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[33,54,161],"\u0628\u064a\u0646":[34,55,162],"\u0622\u0631\u0627\u0621":[35,56,163],"\u0627\u0644\u0641\u0626\u0627\u062a":[36,57,164],"\u0627\u0644\u0645\u0633\u062a\u0642\u0635\u064a":[37,58,165],"\u0645\u0646\u0647\u0645":[38,59,166],"\u0628\u0634\u0623\u0646":[39,60,167],"\u0627\u0644\u0645\u062e\u0627\u0637\u0631":[42,63,104,170],"\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629":[43],"\u0648\u062a\u062e\u0637\u064a\u0637":[44,65,172],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\"":[47,68],"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629":[64,210],"\u0648\u0644\u0627\u062e\u062a\u0628\u0627\u0631":[70],"\u0647\u0630\u0647":[71],"\u062a\u0645":[73,79],"\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629":[74],"\u0628\u0645\u062c\u0645\u0648\u0639\u0629":[75,186],"\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628":[77],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[78],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627":[80],"\u0644\u062e\u062f\u0645\u0629":[81],"\u0625\u0639\u062f\u0627\u062f":[82],"\u0645\u064a\u062f\u0627\u0646\u064a\u0629":[84],"\u0628\u0647\u062f\u0641":[85],"\u062a\u062d\u0642\u064a\u0642":[86],"\u0623\u063a\u0631\u0627\u0636":[87],"\u0648\u0642\u062f":[90],"\u0623\u0633\u0641\u0631\u062a":[91],"\u062a\u0644\u0643":[92,217],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[93],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[97,131],"\u0643\u0627\u0646":[98],"\u0623\u0647\u0645\u0647\u0627:":[99],"\u0623\u0646":[100,132],"\u0647\u0646\u0627\u0643":[101],"\u0644\u0627\u0628\u062f":[105],"\u0623\u062e\u0630\u0647\u0627":[107],"\u0641\u064a":[108,207],"\u0627\u0644\u062d\u0633\u0628\u0627\u0646":[109],"\u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[110],"\u0639\u0646\u0647\u0627":[111],"\u062a\u062a\u0639\u0644\u0642":[112],"\u0628\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627":[113],"\u0648\u062a\u0624\u062b\u0631":[115],"\u0641\u0639\u0627\u0644\u064a\u062a\u0647\u0627":[117],"\u0648\u0645\u0646":[119],"\u062b\u0645":[120],"\u0644\u0647\u0627":[121],"\u062f\u0631\u062c\u0629":[122],"\u062a\u0623\u062b\u064a\u0631":[123,226],"\u0643\u0628\u064a\u0631\u0629":[124],"\u0623\u062b\u0628\u062a\u062a":[130],"\u0642\u064a\u0645":[133],"\u0645\u0633\u062a\u0648\u0649":[134],"\u0627\u0644\u062f\u0644\u0627\u0644\u0629":[135],"\u0628\u0627\u0644\u0646\u0633\u0628\u0629":[136],"\u0644\u0639\u0628\u0627\u0631\u0627\u062a":[137],"\u0627\u0644\u0645\u062d\u0648\u0631":[138],"\u0627\u0644\u062b\u0627\u0646\u064a":[139,150],"\u0642\u0627\u0626\u0645\u0629":[141],"\u0627\u0644\u0627\u0633\u062a\u0642\u0635\u0627\u0621":[142],"\u0647\u064a":[143],"\u0623\u0643\u0628\u0631":[144],"0.05\u0628\u0645\u0639\u0646\u0649":[146],"\u0623\u0646\u0647":[147,155],"\u064a\u0642\u0628\u0644":[148],"\u0627\u0644\u0641\u0631\u0636":[149,179],"\u0627\u0644\u0639\u062f\u0645":[151],"\u0648\u0627\u0644\u0630\u064a":[152],"\u064a\u0646\u0635":[153],"\u0644\u0627":[156],"\u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[171],"\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a":[177],"\u0631\u0641\u0636":[178],"\u0627\u0644\u0628\u062f\u064a\u0644":[180],"\u0648\u0641\u064a":[182],"\u0627\u0644\u0646\u0647\u0627\u064a\u0629":[183],"\u0623\u0648\u0635\u062a":[184],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[188],"\u0636\u0631\u0648\u0631\u0629":[192],"\u0642\u064a\u0627\u0645":[193],"\u0627\u0644\u062c\u0647\u0627\u062a":[194],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629":[195],"\u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629":[196],"\u0627\u0644\u0645\u0634\u0631\u0641\u0629":[197],"\u0645\u0647\u0646\u0629":[199],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[200,204],"\u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[201,205],"\u0628\u062a\u062d\u062f\u064a\u062b":[202],"\u0645\u0639\u0627\u064a\u064a\u0631":[203],"\u0644\u062a\u0623\u062e\u0630":[206],"\u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631":[208],"\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a":[209],"\u0648\u062d\u0644":[212],"\u0628\u0639\u0636":[213],"\u0627\u0644\u0642\u0636\u0627\u064a\u0627":[214],"\u0627\u0644\u062a\u064a":[215],"\u062a\u062b\u064a\u0631\u0647\u0627":[216],"\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a":[218],"\u0627\u0644\u0627\u062a\u062c\u0627\u0647":[220],"\u0644\u0639\u0645\u0644":[221],"\u0627\u0644\u0645\u0632\u064a\u062f":[222],"\u0627\u0644\u0623\u0628\u062d\u0627\u062b":[224],"\u062d\u0648\u0644":[225],"\u062c\u0648\u062f\u0629":[230],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.":[232]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-01-06T00:00:00"}