{"id":"https://openalex.org/W4393149359","doi":"https://doi.org/10.21608/sjrbs.2024.162468.1575","title":"\u0645\u062f\u064a \u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0646 \u0628\u0639\u062f \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u062a\u062f\u0627\u0639\u064a\u0627\u062a \u0641\u064a\u0631\u0648\u0633 \u0643\u0648\u0641\u064a\u062f - 19 \u0627\u0644\u0645\u0633\u062a\u062c\u062f","display_name":"\u0645\u062f\u064a \u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0646 \u0628\u0639\u062f \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u062a\u062f\u0627\u0639\u064a\u0627\u062a \u0641\u064a\u0631\u0648\u0633 \u0643\u0648\u0641\u064a\u062f - 19 \u0627\u0644\u0645\u0633\u062a\u062c\u062f","publication_year":2024,"publication_date":"2024-03-01","ids":{"openalex":"https://openalex.org/W4393149359","doi":"https://doi.org/10.21608/sjrbs.2024.162468.1575"},"language":"ar","primary_location":{"id":"doi:10.21608/sjrbs.2024.162468.1575","doi":"https://doi.org/10.21608/sjrbs.2024.162468.1575","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21608/sjrbs.2024.162468.1575","pdf_url":"https://sjrbs.journals.ekb.eg/article_345218_8c5f0588386fe1fe537996589e84e0ed.pdf","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":"publishedVersion","is_accepted":true,"is_published":true,"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","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://sjrbs.journals.ekb.eg/article_345218_8c5f0588386fe1fe537996589e84e0ed.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062768012","display_name":"\u0647\u0634\u0627\u0645 \u0632\u063a\u0644\u0648\u0644","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0647\u0634\u0627\u0645 \u0632\u063a\u0644\u0648\u0644","raw_affiliation_strings":["\u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u06a9\u0632\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u06a9\u0632\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5062768012"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.03966117,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"38","issue":"1","first_page":"223","last_page":"328"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.6786999702453613,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.6786999702453613,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.031599998474121094,"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/T12687","display_name":"Public Administration in Developing Nations","score":0.016599999740719795,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/remote-auditing","display_name":"remote auditing","score":0.6579999923706055},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.8479999899864197},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.5419999957084656},{"id":"https://openalex.org/keywords/information-and-communication-technologies","display_name":"information and communication technologies","score":0.6029999852180481},{"id":"https://openalex.org/keywords/government-performance","display_name":"government performance","score":0.414000004529953},{"id":"https://openalex.org/keywords/organizational-readiness","display_name":"organizational readiness","score":0.5490000247955322},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.5640000104904175}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.24520748853683472}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/sjrbs.2024.162468.1575","doi":"https://doi.org/10.21608/sjrbs.2024.162468.1575","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21608/sjrbs.2024.162468.1575","pdf_url":"https://sjrbs.journals.ekb.eg/article_345218_8c5f0588386fe1fe537996589e84e0ed.pdf","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":"publishedVersion","is_accepted":true,"is_published":true,"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","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/sjrbs.2024.162468.1575","doi":"https://doi.org/10.21608/sjrbs.2024.162468.1575","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21608/sjrbs.2024.162468.1575","pdf_url":"https://sjrbs.journals.ekb.eg/article_345218_8c5f0588386fe1fe537996589e84e0ed.pdf","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":"publishedVersion","is_accepted":true,"is_published":true,"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","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393149359.pdf","grobid_xml":"https://content.openalex.org/works/W4393149359.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W3165275255","https://openalex.org/W4206470538","https://openalex.org/W4220716481","https://openalex.org/W4231698228","https://openalex.org/W4281705238","https://openalex.org/W4282030519","https://openalex.org/W4285153543"],"related_works":["https://openalex.org/W7221291616","https://openalex.org/W4317662877","https://openalex.org/W4322745650","https://openalex.org/W7135330076","https://openalex.org/W4385498255","https://openalex.org/W7120090993","https://openalex.org/W7221302273","https://openalex.org/W4416623585","https://openalex.org/W3173593848","https://openalex.org/W4220848829"],"abstract_inverted_index":{"\u0645\u062f\u064a":[0],"\u062c\u0627\u0647\u0632\u064a\u0629":[1,22,61],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639":[2,23,62,143],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a":[3,24,63,144],"\u0627\u0644\u062d\u0643\u0648\u0645\u064a":[4,25,64,127,145],"\u0644\u062a\u0637\u0628\u064a\u0642":[5,26,65,106],"\u0627\u0644\u0631\u0642\u0627\u0628\u0629":[6,27,66,107,118,146],"\u0639\u0646":[7,28,67,108,119,123,147],"\u0628\u064f\u0639\u062f":[8,29,68,148],"\u0627\u0633\u062a\u062c\u0627\u0628\u0629":[9,30,69],"\u0644\u062a\u062f\u0627\u0639\u064a\u0627\u062a":[10,31,70],"\u0641\u064a\u0631\u0648\u0633":[11,32],"\u0643\u0648\u0641\u064a\u062f":[12,33],"-":[13],"19":[14,34],"\u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0645\u0644\u062e\u0635\u0647\u062f\u0641":[15],"\u0627\u0644\u0628\u062d\u062b":[16],"\u0628\u0635\u0641\u0629":[17],"\u0631\u0626\u064a\u0633\u0629":[18],"\u0625\u0644\u0649":[19],"\u0627\u062e\u062a\u0628\u0627\u0631":[20],"\u0645\u062f\u0649":[21],"\u0627\u0644\u0645\u0633\u062a\u062c\u062f\u061b":[35],"\u0642\u0627\u0645":[36],"\u0627\u0644\u0628\u0627\u062d\u062b":[37],"\u0628\u0625\u062c\u0631\u0627\u0621":[38],"\u062f\u0631\u0627\u0633\u0629":[39],"\u0627\u0639\u062a\u0645\u062f\u062a":[40],"\u0639\u0644\u0649":[41,57,149],"\u062c\u0627\u0646\u0628\u064a\u0646:":[42],"\u062c\u0627\u0646\u0628":[43],"\u0645\u064a\u062f\u0627\u0646\u064a":[44],"\u0648\u0642\u0648\u0627\u0645\u0647:":[45,52],"\u0642\u0627\u0626\u0645\u0629":[46],"\u0627\u0644\u0627\u0633\u062a\u0642\u0635\u0627\u0621":[47],"\u0648\u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629":[48],"\u0627\u0644\u0634\u062e\u0635\u064a\u0629":[49],"\u0648\u0622\u062e\u0631":[50],"\u062a\u0637\u0628\u064a\u0642\u064a":[51],"\u0627\u0644\u0641\u062d\u0635":[53],"\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u064a\u060c":[54],"\u0648\u0628\u064f\u0646\u0650\u064a\u064e\u062a\u0652":[55],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[56],"\u0641\u0631\u0636":[58],"\u0631\u0626\u064a\u0633":[59],"\u0647\u0648:\"\u0639\u062f\u0645":[60],"\u0643\u0648\u0641\u064a\u062f19":[71],"\u0627\u0644\u0645\u0633\u062a\u062c\u062f\"":[72],"\u0648\u0627\u0646\u062a\u0647\u062a":[73],"\u0628\u0631\u0641\u0636":[74],"\u0627\u0644\u0641\u0631\u0636":[75],"\u0627\u0644\u0631\u0626\u064a\u0633":[76],"\u0628\u062f\u0631\u062c\u0629":[77],"\u0643\u0628\u064a\u0631\u0629\u060c":[78],"\u0648\u0623\u0648\u0635\u062a":[79,121],"\u0645\u062a\u062e\u0630\u064a":[80],"\u0627\u0644\u0642\u0631\u0627\u0631":[81],"\u0628\u0627\u0644\u0643\u064a\u0627\u0646":[82],"\u0645\u062d\u0644":[83],"\u0627\u0644\u062a\u0637\u0628\u064a\u0642":[84],"\u0628:":[85,130],"\u0633\u0631\u0639\u0629":[86,131],"\u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621":[87],"\u0645\u0646":[88,92,99],"\u062a\u0646\u0641\u064a\u0630":[89],"\u0627\u0644\u0645\u0631\u062d\u0644\u0629":[90],"\u0627\u0644\u062d\u0627\u0644\u064a\u0629":[91],"\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[93],"\u0646\u0638\u0645":[94],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[95],"\u0648\u0627\u0644\u062a\u062d\u0648\u0644":[96,128],"\u0627\u0644\u0631\u0642\u0645\u064a":[97,129,139],"\u0627\u0644\u0645\u062a\u0628\u0646\u0627\u0629":[98],"\u062c\u0627\u0646\u0628\u0647":[100],"\u0628\u0645\u0627":[101,140],"\u064a\u0633\u0645\u062d":[102,141],"\u0628\u062a\u0648\u0627\u0641\u0631":[103],"\u0645\u0642\u0648\u0645\u0627\u062a":[104],"\u0645\u0644\u0627\u0626\u0645\u0629":[105],"\u0628\u064f\u0639\u062f\u061b":[109],"\u0648\u0646\u0634\u0631":[110],"\u0627\u0644\u0648\u0639\u064a":[111],"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a":[112],"\u0628\u064a\u0646":[113],"\u0623\u0639\u0636\u0627\u0626\u0647":[114],"\u0628\u0634\u0623\u0646":[115],"\u0641\u0648\u0627\u0626\u062f":[116],"\u062a\u0637\u0628\u064a\u0642":[117],"\u0628\u064f\u0639\u062f.":[120],"\u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0646":[122],"\u062a\u0637\u0648\u064a\u0631":[124],"\u0645\u0633\u062a\u0648\u0649":[125],"\u0627\u0644\u0623\u062f\u0627\u0621":[126,133],"\u0625\u062e\u0636\u0627\u0639":[132],"\u0627\u0644\u0645\u0624\u0633\u0633\u064a":[134],"\u0644\u0644\u062c\u0647\u0627\u062a":[135],"\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629":[136],"\u0644\u0645\u0646\u0638\u0648\u0645\u0629":[137],"\u0627\u0644\u062a\u062d\u0648\u0644":[138],"\u0628\u0645\u0645\u0627\u0631\u0633\u0629":[142],"\u0623\u0639\u0645\u0627\u0644":[150],"\u0647\u0630\u0647":[151],"\u0627\u0644\u062c\u0647\u0627\u062a.":[152]},"counts_by_year":[],"updated_date":"2026-09-25T08:18:29.962427","created_date":"2024-03-26T00:00:00"}
