{"id":"https://openalex.org/W7081944218","doi":"https://doi.org/10.31272/ijes.v22i80.1059","title":"\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0641\u0642 \u0645\u0643\u0648\u0646 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 (IIA)","display_name":"\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0641\u0642 \u0645\u0643\u0648\u0646 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 (IIA)","publication_year":2024,"publication_date":"2024-03-05","ids":{"openalex":"https://openalex.org/W7081944218","doi":"https://doi.org/10.31272/ijes.v22i80.1059"},"language":"ar","primary_location":{"id":"doi:10.31272/ijes.v22i80.1059","doi":"https://doi.org/10.31272/ijes.v22i80.1059","is_oa":true,"landing_page_url":"https://doi.org/10.31272/ijes.v22i80.1059","pdf_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1059/832","source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"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\u0631\u0627\u0642\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1059/832","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156430739","display_name":"\u0645\u062d\u0645\u062f \u0639\u0644\u064a \u062d\u0633\u064a\u0646 \u062d\u0645\u062f/ \u0628\u0627\u062d\u062b","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u0639\u0644\u064a \u062d\u0633\u064a\u0646 \u062d\u0645\u062f/ \u0628\u0627\u062d\u062b","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"\u0623.\u0645. \u062f. \u0633\u0644\u0648\u0627\u0646 \u062d\u0627\u0641\u0638 \u062d\u0645\u064a\u062f/ \u0627\u0644\u0645\u0634\u0631\u0641","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623.\u0645. \u062f. \u0633\u0644\u0648\u0627\u0646 \u062d\u0627\u0641\u0638 \u062d\u0645\u064a\u062f/ \u0627\u0644\u0645\u0634\u0631\u0641","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"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":0.39259495,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"22","issue":"80","first_page":"249","last_page":"262"},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7890999913215637,"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":0.7890999913215637,"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":0.11110000312328339,"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/T13509","display_name":"Accounting and Financial Management","score":0.05570000037550926,"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/internal-audit-quality","display_name":"internal audit quality","score":0.8130000233650208},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.8569999933242798},{"id":"https://openalex.org/keywords/economic-agents","display_name":"economic agents","score":0.5149999856948853}],"concepts":[{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.19869999587535858},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.19499999284744263},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1906999945640564},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.1860000044107437},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.18389999866485596},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.16850000619888306},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.16580000519752502},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.16410000622272491},{"id":"https://openalex.org/C2776608160","wikidata":"https://www.wikidata.org/wiki/Q4785462","display_name":"Natural (archaeology)","level":2,"score":0.16120000183582306},{"id":"https://openalex.org/C81917197","wikidata":"https://www.wikidata.org/wiki/Q628760","display_name":"Selection (genetic algorithm)","level":2,"score":0.15870000422000885}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.31272/ijes.v22i80.1059","doi":"https://doi.org/10.31272/ijes.v22i80.1059","is_oa":true,"landing_page_url":"https://doi.org/10.31272/ijes.v22i80.1059","pdf_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1059/832","source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"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\u0631\u0627\u0642\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.ecournal.uomustansiriyah.edu.iq:article/902","doi":null,"is_oa":true,"landing_page_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/view/902","pdf_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/902/694","source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.31272/.v21i78","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"},{"id":"pmh:oai:ojs2.ecournal.uomustansiriyah.edu.iq:article/1059","doi":null,"is_oa":true,"landing_page_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/view/1059","pdf_url":null,"source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.31272/.v22i80","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"}],"best_oa_location":{"id":"doi:10.31272/ijes.v22i80.1059","doi":"https://doi.org/10.31272/ijes.v22i80.1059","is_oa":true,"landing_page_url":"https://doi.org/10.31272/ijes.v22i80.1059","pdf_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1059/832","source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"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\u0631\u0627\u0642\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7081944218.pdf","grobid_xml":"https://content.openalex.org/works/W7081944218.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4313828015","https://openalex.org/W7219233908","https://openalex.org/W4399472361","https://openalex.org/W2907174402","https://openalex.org/W7216940776","https://openalex.org/W7217678916","https://openalex.org/W7217461622","https://openalex.org/W7219972771","https://openalex.org/W7217510581","https://openalex.org/W6922572237"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,23,30,38,71,89,100,106],"\u0625\u0644\u0649":[2],"\u0627\u0644\u062a\u0639\u0631\u0641":[3],"\u0639\u0644\u0649":[4,154,158],"\u0625\u0637\u0627\u0631":[5,122,162],"\u0627\u0644\u0643\u0641\u0627\u0621\u0629":[6,25,123,163],"\u0627\u0644\u0635\u0627\u062f\u0631":[7,26],"\u0639\u0646":[8],"IIA))":[9],"(\u0645\u0643\u0648\u0646":[10],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629)\u060c":[11],"\u0648\u0639\u0646\u0627\u0635\u0631\u0647":[12,41,128],"\u062d\u064a\u062b":[13],"\u0638\u0647\u0631\u062a":[14],"\u0627\u0644\u062d\u0627\u062c\u0629":[15],"\u0644\u0645\u0639\u0631\u0641\u0629":[16],"\u0645\u062f\u0649":[17],"\u0627\u0644\u062a\u0632\u0627\u0645":[18,34,102],"\u0627\u0644\u062a\u062f\u0642\u064a\u0642":[19,35,53,58,103,135,155,173],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a":[20,36,59,104,136],"\u0641\u064a":[21,50,65,86,101,137],"\u0639\u064a\u0646\u0629":[22,140],"\u0628\u0625\u0637\u0627\u0631":[24],"\u0639\u0646IIA))":[27],"\u0648\u062a\u062a\u0644\u062e\u0635":[28],"\u0645\u0634\u0643\u0644\u0629":[29],"\u0645\u0646":[31,75,80,91,116,132,146],"\u062e\u0644\u0627\u0644":[32],"\u0636\u0639\u0641":[33],"\u0644\u0639\u064a\u0646\u0629":[37,105,167],"\u0628\u0645\u0643\u0648\u0646":[39,107],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629":[40,108,127,166],"\u0644\u0644\u0625\u0637\u0627\u0631":[42],"\u0644\u062a\u062d\u0633\u064a\u0646":[43,109],"\u062c\u0648\u062f\u0629":[44,52,57,133,171],"\u0623\u062f\u0627\u0626\u0647.":[45],"\u0648\u0628\u064a\u0627\u0646":[46],"\u0623\u0647\u0645\u064a\u0629":[47],"\u0647\u0630\u0647":[48],"\u0627\u0644\u0639\u0646\u0627\u0635\u0631":[49],"\u062a\u062d\u0633\u064a\u0646":[51,56,170],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c":[54],"\u0628\u0647\u062f\u0641":[55,97],"\u0648\u062a\u0642\u0644\u064a\u0644":[60],"\u0645\u062e\u0627\u0637\u0631":[61],"\u0627\u0644\u0641\u0633\u0627\u062f":[62],"\u0627\u0644\u0645\u0627\u0644\u064a":[63],"\u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a":[64],"\u0627\u0644\u0648\u062d\u062f\u0629":[66,138],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629,":[67],"\u0648\u0644\u063a\u0631\u0636":[68],"\u062a\u062d\u0642\u064a\u0642":[69],"\u0623\u0647\u062f\u0627\u0641":[70],"\u062a\u0645":[72],"\u062a\u0635\u0645\u064a\u0645":[73],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629":[74],"\u0639\u062f\u0629":[76],"\u0645\u062d\u0627\u0648\u0631":[77],"\u062a\u0636\u0645\u0646\u062a":[78],"\u0627\u0644\u0639\u062f\u064a\u062f":[79],"\u0627\u0644\u0627\u0633\u0626\u0644\u0629":[81],"\u0627\u0644\u062a\u064a":[82,152],"\u0648\u062c\u0647\u062a":[83],"\u0627\u0644\u0649":[84,114],"\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646":[85],"\u0645\u062c\u062a\u0645\u0639":[87],"\u0648\u0639\u064a\u0646\u0629":[88],"\u0648\u0647\u0645":[90],"\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646":[92],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646":[93],"\u0648\u0628\u0639\u0636":[94],"\u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a":[95],"\u0627\u0644\u0627\u062e\u0631\u0649,":[96],"\u0625\u062b\u0628\u0627\u062a":[98],"\u0641\u0631\u0636\u064a\u0629":[99],"\u062c\u0648\u062f\u0647":[110],"\u0623\u062f\u0627\u0626\u0647":[111],"\u0648\u062a\u0648\u0635\u0644":[112],"\u0627\u0644\u0628\u0627\u062d\u062b":[113,144],"\u062c\u0645\u0644\u0629":[115],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[117],"\u0623\u0647\u0645\u0647\u0627":[118,148],"\u0625\u0646":[119],"\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645":[120],"\u0628\u0645\u0643\u0648\u0646\u0627\u062a":[121],"\u0628\u0634\u0643\u0644":[124,129],"\u0639\u0627\u0645":[125],"\u0648\u0645\u0643\u0648\u0646":[126],"\u062e\u0627\u0635":[130],"\u064a\u064f\u062d\u0633\u064b\u0646":[131],"\u0623\u062f\u0627\u0621":[134,172],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[139],"\u0627\u0644\u0628\u062d\u062b,":[141,168],"\u0643\u0645\u0627":[142],"\u0642\u062f\u0645":[143],"\u0645\u062c\u0645\u0648\u0639\u0629":[145],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[147],"\u0636\u0631\u0648\u0631\u0629":[149],"\u0645\u0648\u0627\u0643\u0628\u0629":[150],"\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a":[151],"\u0637\u0631\u0623\u062a":[153],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a,":[156],"\u0648\u0627\u0644\u0639\u0645\u0644":[157],"\u062a\u0641\u0639\u064a\u0644":[159],"\u0645\u0643\u0648\u0646\u0627\u062a":[160],"\u0648\u0639\u0646\u0627\u0635\u0631":[161],"\u0648\u0645\u0646\u0647\u0627":[164],"\u0645\u0643\u0648\u0646":[165],"\u0644\u063a\u0631\u0636":[169],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a.":[174]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-10-10T00:00:00"}