{"id":"https://openalex.org/W4406701352","doi":"https://doi.org/10.21608/jces.2024.406565","title":"Measuring impact the audit Committee characteristics , CEO experience and ownership structure on the disclosure of internal control weakness (An applied study)","display_name":"Measuring impact the audit Committee characteristics , CEO experience and ownership structure on the disclosure of internal control weakness (An applied study)","publication_year":2024,"publication_date":"2024-10-30","ids":{"openalex":"https://openalex.org/W4406701352","doi":"https://doi.org/10.21608/jces.2024.406565"},"language":"ar","primary_location":{"id":"doi:10.21608/jces.2024.406565","doi":"https://doi.org/10.21608/jces.2024.406565","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jces.2024.406565","pdf_url":"https://jces.journals.ekb.eg/article_406565_cf478c364c4e8bb6ad9cbddd48c2e1a0.pdf","source":{"id":"https://openalex.org/S5407047936","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","issn_l":"3062-5386","issn":["3062-5386"],"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\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://jces.journals.ekb.eg/article_406565_cf478c364c4e8bb6ad9cbddd48c2e1a0.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066870749","display_name":"Hagar Abdelrahman Abdelfattah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I113643904","display_name":"Beni-Suef University","ror":"https://ror.org/05pn4yv70","country_code":"EG","type":"education","lineage":["https://openalex.org/I113643904"]}],"countries":["EG"],"is_corresponding":true,"raw_author_name":"Hagar Abdelrahman Abdelfattah","raw_affiliation_strings":["Lecturer, Department of Accounting - Faculty of Commerce \n Beni- suef  University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lecturer, Department of Accounting - Faculty of Commerce \n Beni- suef  University","institution_ids":["https://openalex.org/I113643904"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5066870749"],"corresponding_institution_ids":["https://openalex.org/I113643904"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.23455264,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"4","first_page":"573","last_page":"655"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9775000214576721,"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":0.9775000214576721,"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":0.019899999722838402,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0017000000225380063,"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-committee-characteristics","display_name":"audit committee characteristics","score":0.8920000195503235},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.9739999771118164},{"id":"https://openalex.org/keywords/internal-control-weaknesses","display_name":"internal control weaknesses","score":0.7839999794960022},{"id":"https://openalex.org/keywords/egyptian-listed-companies","display_name":"Egyptian listed companies","score":0.7200000286102295},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7239999771118164},{"id":"https://openalex.org/keywords/internal-control-quality","display_name":"internal control quality","score":0.7549999952316284},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8519999980926514}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7382887005805969},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7007704377174377},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6682310700416565},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5412333607673645},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5104221701622009},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.48171645402908325},{"id":"https://openalex.org/C2780247198","wikidata":"https://www.wikidata.org/wiki/Q633403","display_name":"Weakness","level":2,"score":0.4397010803222656},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1357366442680359},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.10523062944412231},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.09401074051856995},{"id":"https://openalex.org/C105702510","wikidata":"https://www.wikidata.org/wiki/Q514","display_name":"Anatomy","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/jces.2024.406565","doi":"https://doi.org/10.21608/jces.2024.406565","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jces.2024.406565","pdf_url":"https://jces.journals.ekb.eg/article_406565_cf478c364c4e8bb6ad9cbddd48c2e1a0.pdf","source":{"id":"https://openalex.org/S5407047936","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","issn_l":"3062-5386","issn":["3062-5386"],"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\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/jces.2024.406565","doi":"https://doi.org/10.21608/jces.2024.406565","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jces.2024.406565","pdf_url":"https://jces.journals.ekb.eg/article_406565_cf478c364c4e8bb6ad9cbddd48c2e1a0.pdf","source":{"id":"https://openalex.org/S5407047936","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","issn_l":"3062-5386","issn":["3062-5386"],"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\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4406701352.pdf","grobid_xml":"https://content.openalex.org/works/W4406701352.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3027255877","https://openalex.org/W4404027635","https://openalex.org/W1520556162","https://openalex.org/W7216177831","https://openalex.org/W3140246166","https://openalex.org/W2885356347","https://openalex.org/W98264665","https://openalex.org/W2135327730","https://openalex.org/W2989403901","https://openalex.org/W3004219137"],"abstract_inverted_index":{"The":[0,123],"purpose":[1],"of":[2,49,55,68,80,97,125,132,191,216,235],"this":[3,182,209,238],"study":[4,37,91,121,127,183,212],"is":[5],"to":[6,34,45,76,115,258],"investigate":[7],"the":[8,10,13,28,36,41,47,50,66,78,81,107,117,120,126,134,147,155,170,174,188,192,195,211,214,219,236,241,254,260],"impact":[9,48,79,190],"interaction":[11,193],"between":[12,119,154,169,194],"audit":[14,56,62,135],"committee":[15,57,63,136],"characteristics,":[16],"CEO":[17,82,156],"financial":[18,51,83,137,157,255],"experience":[19,54,84,140,158],"and":[20,52,85,138,146,159,164,177,199,229,245,249],"ownership":[21,86,171],"concentration":[22,87,172],"for":[23,71],"major":[24,175],"shareholders":[25,176],"on":[26,88,94,141,203,208,223],"disclosing":[27],"internal":[29,242],"control":[30,201,243],"weakness":[31],"(ICWD).In":[32],"order":[33],"achieve":[35],"objectives,":[38],"We":[39],"used":[40,114],"content":[42],"analysis":[43,112],"method":[44],"measure":[46],"accounting":[53,139],"members,":[58],"as":[59,61],"well":[60],"members":[64],"held":[65],"position":[67],"directors":[69],"board":[70],"another":[72,226],"company,":[73],"in":[74,187,225,230,239,252],"addition":[75],"measuring":[77],"ICWD.":[89],"This":[90],"was":[92,113],"applied":[93],"a":[95,129,151,166],"sample":[96],"38":[98],"Egyptian":[99,103],"corporations":[100],"listed":[101],"at":[102],"Security":[104],"Exchange":[105],"during":[106],"period":[108],"2018-2019,":[109],"Multiple":[110],"regression":[111],"ascertain":[116],"relationship":[118,153,168],"variables":[122,198,202,220],"results":[124,148],"showed":[128,150,185],"negative":[130,152,167,189],"effect":[131],"increasing":[133,186,240,253],"ICW":[142,160,178,204,224],"(the":[143,161,179,205],"first":[144],"hypothesis),":[145,181],"also":[149,165,184],"second":[162],"hypothesis)":[163],"For":[173],"third":[180],"three":[196],"independent":[197],"some":[200],"fourth":[206],"hypothesis).Depending":[207],":":[210,450],"recommended":[213],"necessity":[215],"studying":[217],"all":[218],"that":[221],"affect":[222],"different":[227,231],"sectors":[228],"economic":[232],"environments,":[233],"because":[234],"importance":[237,251],"quality":[244,257],"reducing":[246],"its":[247,250],"weaknesses":[248],"reports":[256],"protect":[259],"shareholders'":[261],"interests.\u0647\u062f\u0641\u062a":[262],"\u0647\u0630\u0647":[263],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[264,292,344,364,426,452],"\u0627\u0644\u0649":[265],"\u0627\u062e\u062a\u0628\u0627\u0631":[266],"\u0623\u062b\u0631\u062e\u0635\u0627\u0626\u0635":[267],"\u0644\u062c\u0646\u0629":[268,309,314,373],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[269,310,315,374],"\u0648\u0627\u0644\u062e\u0628\u0631\u0629":[270],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[271,306,329,370,393,493],"\u0644\u0644\u0645\u062f\u064a\u0631":[272,330,394],"\u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a":[273,331,395],"\u0648\u062a\u0631\u0643\u0632":[274,332],"\u0627\u0644\u0645\u0644\u0643\u064a\u0629":[275,333,411],"\u0644\u0643\u0628\u0627\u0631":[276,334,412],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646":[277,335,413,496],"\u0639\u0644\u064a":[278,286,336,375,439,448,459],"\u0627\u0644\u0623\u0641\u0635\u0627\u062d":[279,337,460],"\u0639\u0646":[280,338,461],"\u0636\u0639\u0641":[281,339,377,398,416,441,462],"\u0627\u0644\u0631\u0642\u0627\u0628\u0629":[282,340,378,399,417,442,463,478],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629":[283,379,400,418,443,464,479],"\u0648\u0630\u0644\u0643":[284],"\u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642":[285],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[287,352],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629":[288,353],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629":[289,357],".\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[290],"\u0623\u0647\u062f\u0627\u0641":[291],"\u062a\u0645":[293],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[294],"\u0623\u0633\u0644\u0648\u0628":[295],"\u062a\u062d\u0644\u064a\u0644":[296,301],"\u0627\u0644\u0645\u062d\u062a\u0648\u0649":[297],"\u0645\u0646":[298,348,351,487],"\u062e\u0644\u0627\u0644":[299,358],"\u062a\u0637\u0628\u064a\u0642":[300],"\u0627\u0644\u0623\u0646\u062d\u062f\u0627\u0631":[302],"\u0644\u0642\u064a\u0627\u0633":[303],"\u062a\u0623\u062b\u064a\u0631":[304,327,366],"\u0627\u0644\u062e\u0628\u0631\u0629":[305,328,369,392],"\u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[307,371],"\u0644\u0623\u0639\u0636\u0627\u0621":[308,372],"\u0648\u0643\u0630\u0644\u0643":[311],"\u0634\u063a\u0644":[312],"\u0639\u0636\u0648":[313,317],"\u0644\u0645\u0646\u0635\u0628":[316],"\u0645\u062c\u0644\u0633":[318],"\u0623\u062f\u0627\u0631\u0629":[319],"\u0628\u0634\u0631\u0643\u0629":[320],"\u0623\u062e\u0631\u064a":[321,467],"\u060c":[322,384,423,472,484],"\u0628\u0627\u0644\u0623\u0636\u0627\u0641\u0629":[323],"\u0627\u0644\u064a":[324,325],"\u0642\u064a\u0627\u0633":[326],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c":[341],"\u0648\u0642\u062f":[342],"\u0637\u0628\u0642\u062a":[343],"\u0639\u0644\u0649":[345],"\u0639\u064a\u0646\u0629":[346],"\u0645\u0643\u0648\u0646\u0629":[347],"(38)":[349],"\u0634\u0631\u0643\u0629":[350],"\u0627\u0644\u0645\u062f\u0631\u062c\u0629":[354],"\u0641\u064a":[355,475,489],"\u0627\u0644\u0628\u0648\u0631\u0635\u0629":[356],"\u0627\u0644\u0641\u062a\u0631\u0629":[359],"2018-2019\u0645":[360],".":[361,497],"\u0648\u0623\u0638\u0647\u0631\u062a":[362],"\u0646\u062a\u0627\u0626\u062c":[363],"\u0648\u062c\u0648\u062f":[365,388,406],"\u0633\u0644\u0628\u064a":[367],"\u0644\u0632\u064a\u0627\u062f\u0629":[368],"\u0646\u0642\u0627\u0637":[376,397,415,440,481],"(":[380,401,419,444],"\u0627\u0644\u0641\u0631\u0636":[381,402,420,445],"\u0627\u0644\u0623\u0648\u0644":[382],")":[383,404,422],"\u0643\u0645\u0627":[385,424],"\u0623\u0638\u0647\u0631\u062a":[386,425],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[387],"\u0639\u0644\u0627\u0642\u0629":[389,407],"\u0633\u0644\u0628\u064a\u0629":[390,408],"\u0628\u064a\u0646":[391,409,432],"\u0648":[396,414],"\u0627\u0644\u062b\u0627\u0646\u064a":[403],"\u0648\u0623\u064a\u0636\u0627":[405],"\u062a\u0631\u0643\u0632":[410],"\u0627\u0644\u062b\u0627\u0644\u062b":[421],"\u0623\u064a\u0636\u0627":[427],"\u0632\u064a\u0627\u062f\u0629":[428,476,490],"\u0627\u0644\u062a\u0623\u062b\u064a\u0631":[429],"\u0627\u0644\u0633\u0644\u0628\u064a":[430],"\u0644\u0644\u062a\u0641\u0627\u0639\u0644":[431],"\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[433,437,456],"\u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629":[434],"\u0627\u0644\u062b\u0644\u0627\u062b":[435],"\u0648\u0628\u0639\u0636":[436],"\u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629":[438],"\u0627\u0644\u0631\u0627\u0628\u0639":[446],")\u0627\u0639\u062a\u0645\u0627\u062f\u0627":[447],"\u0630\u0644\u0643":[449,474],"\u0623\u0648\u0635\u062a":[451],"\u0628\u0636\u0631\u0648\u0631\u0629":[453],"\u062f\u0631\u0627\u0633\u0629":[454],"\u0643\u0627\u0641\u0629":[455],"\u0627\u0644\u062a\u064a":[457],"\u062a\u0624\u062b\u0631":[458],"\u0628\u0642\u0637\u0627\u0639\u0627\u062a":[465],"\u0645\u062e\u062a\u0644\u0641\u0629":[466,471],"\u0648\u0641\u064a":[468],"\u0628\u064a\u0626\u0627\u062a":[469],"\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[470],"\u0644\u0623\u0647\u0645\u064a\u0629":[473],"\u062c\u0648\u062f\u0629":[477,491],"\u0648\u062a\u062e\u0641\u064a\u0636":[480],"\u0627\u0644\u0636\u0639\u0641":[482],"\u0628\u0647\u0627":[483],"\u0644\u0645\u0627":[485],"\u0644\u0630\u0644\u0643":[486],"\u0623\u0647\u0645\u064a\u0629":[488],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[492],"\u0648\u062d\u0645\u0627\u064a\u0629":[494],"\u0645\u0635\u0627\u0644\u062d":[495]},"counts_by_year":[],"updated_date":"2026-08-22T07:34:49.880490","created_date":"2025-01-23T00:00:00"}