{"id":"https://openalex.org/W4412360710","doi":"https://doi.org/10.21608/mbs.2025.437278","title":"\u062a\u0623\u062b\u064a\u0631 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u064a\u062a\u0627\u0641\u064a\u0631\u0633 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0644\u0633\u0627\u062a \u0627\u0644\u0639\u0635\u0641 \u0627\u0644\u0630\u0647\u0646\u064a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629","display_name":"\u062a\u0623\u062b\u064a\u0631 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u064a\u062a\u0627\u0641\u064a\u0631\u0633 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0644\u0633\u0627\u062a \u0627\u0644\u0639\u0635\u0641 \u0627\u0644\u0630\u0647\u0646\u064a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629","publication_year":2025,"publication_date":"2025-06-01","ids":{"openalex":"https://openalex.org/W4412360710","doi":"https://doi.org/10.21608/mbs.2025.437278"},"language":"ar","primary_location":{"id":"doi:10.21608/mbs.2025.437278","doi":"https://doi.org/10.21608/mbs.2025.437278","is_oa":true,"landing_page_url":"https://doi.org/10.21608/mbs.2025.437278","pdf_url":"https://mbs.journals.ekb.eg/article_437278_d262d3d50199cac5f0e850e032b48d7f.pdf","source":{"id":"https://openalex.org/S5407047945","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0628\u0640\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","issn_l":"3062-5564","issn":["3062-5564"],"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":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0628\u0640\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","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://mbs.journals.ekb.eg/article_437278_d262d3d50199cac5f0e850e032b48d7f.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5120769902","display_name":"\u0639\u0644\u0627\u0621 \u0627\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I107720978","display_name":"Ain Shams University","ror":"https://ror.org/00cb9w016","country_code":"EG","type":"education","lineage":["https://openalex.org/I107720978"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0623 \u0639\u0644\u0627\u0621 \u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f","raw_affiliation_strings":["\u0628\u0627\u062d\u062b \u062f\u0643\u062a\u0648\u0631\u0627\u0629 \u0628\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0628\u0627\u062d\u062b \u062f\u0643\u062a\u0648\u0631\u0627\u0629 \u0628\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633","institution_ids":["https://openalex.org/I107720978"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5118961529","display_name":"\u0623 \u0633\u0648\u0632\u0627\u0646 \u0639\u0628\u062f\u0627\u0644\u0645\u062d\u0633\u0646 \u062a\u0639\u0644\u0628","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623 \u0633\u0648\u0632\u0627\u0646 \u0639\u0628\u062f\u0627\u0644\u0645\u062d\u0633\u0646 \u062a\u0639\u0644\u0628","raw_affiliation_strings":["\u0645\u0631\u0627\u0642\u0628 \u0645\u0627\u0644\u064a \u0628\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0645\u0631\u0627\u0642\u0628 \u0645\u0627\u0644\u064a \u0628\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.12659712,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"6","first_page":"182","last_page":"218"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6474999785423279,"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":0.6474999785423279,"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/T13287","display_name":"Robotic Process Automation Applications","score":0.033799998462200165,"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"}},{"id":"https://openalex.org/T10970","display_name":"Team Dynamics and Performance","score":0.032600000500679016,"subfield":{"id":"https://openalex.org/subfields/3207","display_name":"Social Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/metaverse","display_name":"metaverse","score":0.9869999885559082},{"id":"https://openalex.org/keywords/virtual-reality","display_name":"virtual reality","score":0.5120000243186951},{"id":"https://openalex.org/keywords/brainstorming","display_name":"brainstorming","score":0.7850000262260437},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.6539999842643738},{"id":"https://openalex.org/keywords/joint-review","display_name":"joint review","score":0.46799999475479126},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8930000066757202},{"id":"https://openalex.org/keywords/professional-judgment","display_name":"professional judgment","score":0.5809999704360962},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.8230000138282776},{"id":"https://openalex.org/keywords/collaborative-decision-making","display_name":"collaborative decision-making","score":0.48399999737739563},{"id":"https://openalex.org/keywords/auditor-training","display_name":"auditor training","score":0.6449999809265137}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2674281597137451}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/mbs.2025.437278","doi":"https://doi.org/10.21608/mbs.2025.437278","is_oa":true,"landing_page_url":"https://doi.org/10.21608/mbs.2025.437278","pdf_url":"https://mbs.journals.ekb.eg/article_437278_d262d3d50199cac5f0e850e032b48d7f.pdf","source":{"id":"https://openalex.org/S5407047945","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0628\u0640\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","issn_l":"3062-5564","issn":["3062-5564"],"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":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0628\u0640\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/mbs.2025.437278","doi":"https://doi.org/10.21608/mbs.2025.437278","is_oa":true,"landing_page_url":"https://doi.org/10.21608/mbs.2025.437278","pdf_url":"https://mbs.journals.ekb.eg/article_437278_d262d3d50199cac5f0e850e032b48d7f.pdf","source":{"id":"https://openalex.org/S5407047945","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0628\u0640\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","issn_l":"3062-5564","issn":["3062-5564"],"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":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0628\u0640\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Quality education","score":0.5,"id":"https://metadata.un.org/sdg/4"}],"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/W4412360710.pdf","grobid_xml":"https://content.openalex.org/works/W4412360710.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W2065161441","https://openalex.org/W2108949027","https://openalex.org/W2336654558","https://openalex.org/W3038212204","https://openalex.org/W4225001092","https://openalex.org/W4387625209","https://openalex.org/W4399513847","https://openalex.org/W4404112583"],"related_works":["https://openalex.org/W2957920073","https://openalex.org/W3156873557","https://openalex.org/W4399534501","https://openalex.org/W4400383579","https://openalex.org/W3206543208","https://openalex.org/W7208815520","https://openalex.org/W7171852953","https://openalex.org/W4230303568","https://openalex.org/W7213933005","https://openalex.org/W4405163711"],"abstract_inverted_index":{"\u0647\u062f\u0641\u062a":[0],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[1,43,103],"\u0627\u0644\u064a":[2],"\u0627\u0644\u062a\u0639\u0631\u0641":[3],"\u0639\u0644\u0649":[4,17,27,82],"\u062a\u0623\u062b\u064a\u0631":[5],"\u062a\u0642\u0646\u064a\u0629":[6,47,131],"\u0627\u0644\u0645\u064a\u062a\u0627\u0641\u064a\u0631\u0633":[7,48,132],"\u0641\u064a":[8,49,54,116],"\u062a\u062d\u0633\u064a\u0646":[9,83,142],"\u062c\u0644\u0633\u0627\u062a":[10,57,134],"\u0627\u0644\u0639\u0635\u0641":[11,58,135],"\u0627\u0644\u0630\u0647\u0646\u064a":[12,59,136],"\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a":[13,137],"\u0644\u0645\u0631\u0627\u0642\u0628":[14],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a":[15,33,68,110,139],"\u0648\u0623\u062b\u0631\u0647\u0627":[16],"\u062c\u0648\u062f\u0629":[18,84,96,143],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[19,51,86],"\u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629\u060c":[20,87],"\u0648\u0630\u0644\u0643":[21],"\u0645\u0646":[22,29,61,69,88,129,140],"\u062e\u0644\u0627\u0644":[23,62,130],"\u0627\u062c\u0631\u0627\u0621":[24],"\u062f\u0631\u0627\u0633\u0629":[25],"\u0645\u064a\u062f\u0627\u0646\u064a\u0629":[26],"\u0639\u064a\u0646\u0629":[28],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u064a\u0646":[30],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646":[31],"\u0648\u0645\u0631\u0627\u0642\u0628\u064a":[32],"\u0648\u0623\u0639\u0636\u0627\u0621":[34],"\u0647\u064a\u0626\u0629":[35],"\u0627\u0644\u062a\u062f\u0631\u064a\u0633":[36],"\u0648\u0642\u062f":[37],"\u0628\u0644\u063a\u062a":[38],"\u0646\u0633\u0628\u0629":[39],"\u0627\u0644\u0631\u062f\u0648\u062f":[40],"(174).":[41],"\u062a\u0648\u0635\u0644\u062a":[42],"\u0625\u0644\u0649":[44,123],"\u0623\u0646":[45],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[46],"\u0628\u064a\u0626\u0629":[50,64],"\u0633\u0648\u0641":[52],"\u064a\u0633\u0647\u0645":[53],"\u062a\u0639\u0632\u064a\u0632":[55],"\u0641\u0639\u0627\u0644\u064a\u0629":[56],"\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c":[60],"\u062a\u0648\u0641\u064a\u0631":[63],"\u062a\u0641\u0627\u0639\u0644\u064a\u0629":[65],"\u062a\u064f\u0645\u0643\u0651\u0646":[66],"\u0645\u0631\u0627\u0642\u0628\u064a":[67],"\u062a\u0628\u0627\u062f\u0644":[70],"\u0627\u0644\u0622\u0631\u0627\u0621":[71],"\u0648\u0627\u0644\u0623\u0641\u0643\u0627\u0631":[72],"\u0628\u0634\u0643\u0644":[73,80],"\u0623\u0643\u062b\u0631":[74],"\u062f\u0642\u0629\u060c":[75],"\u0648\u0647\u0648":[76],"\u0645\u0627":[77],"\u064a\u0646\u0639\u0643\u0633":[78],"\u0628\u062f\u0648\u0631\u0647":[79],"\u0625\u064a\u062c\u0627\u0628\u064a":[81],"\u0623\u062f\u0627\u0621":[85],"\u062d\u064a\u062b":[89],"\u062a\u0646\u0633\u064a\u0642":[90],"\u0627\u0644\u062c\u0647\u0648\u062f\u060c":[91],"\u0648\u062f\u0642\u0629":[92],"\u062a\u0642\u064a\u064a\u0645":[93],"\u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c":[94],"\u0648\u062a\u062d\u0633\u064a\u0646":[95],"\u0627\u0644\u062d\u0643\u0645":[97],"\u0627\u0644\u0645\u0647\u0646\u064a":[98],"\u0627\u0644\u062c\u0645\u0627\u0639\u064a":[99],"\u0644\u0645\u0631\u0627\u0642\u0628\u064a":[100,109,138],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.":[101],"\u0623\u0648\u0635\u062a":[102],"\u0628\u0636\u0631\u0648\u0631\u0629":[104],"\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645":[105],"\u0628\u0627\u0644\u062a\u0627\u0647\u064a\u0644":[106],"\u0627\u0644\u0639\u0644\u0645\u064a":[107],"\u0648\u0627\u0644\u0639\u0645\u0644\u064a":[108],"\u062d\u062a\u0649":[111],"\u064a\u0645\u0643\u0646":[112],"\u0645\u0648\u0627\u0643\u0628\u0629":[113],"\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a":[114],"\u0627\u0644\u062d\u062f\u064a\u062b\u0629":[115],"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627":[117],"\u0627\u0644\u062a\u064a":[118],"\u062a\u062e\u062f\u0645":[119],"\u0645\u0647\u0646\u0629":[120],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.":[121],"\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629":[122],"\u062a\u0635\u0645\u064a\u0645":[124],"\u0628\u064a\u0626\u0627\u062a":[125],"\u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629":[126],"\u0645\u062e\u0635\u0635\u0629":[127],"\u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[128],"\u0644\u062a\u062d\u0633\u064a\u0646":[133],"\u0623\u062c\u0644":[141],"\u0627\u0644\u0623\u062d\u0643\u0627\u0645":[144],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629.":[145]},"counts_by_year":[],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2025-10-10T00:00:00"}