{"id":"https://openalex.org/W7218195855","doi":null,"title":"Evaluation of the reality of the whistleblowing system on the quality of internal auditing: a case study in the General Company of Ur","display_name":"Evaluation of the reality of the whistleblowing system on the quality of internal auditing: a case study in the General Company of Ur","publication_year":2025,"publication_date":"2025-06-30","ids":{"openalex":"https://openalex.org/W7218195855"},"language":"ar","primary_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2146","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2146","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2146/1408","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2146/1408","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155156328","display_name":"\u062e\u062f\u064a\u062c\u0647 \u0646\u0627\u062c\u064a \u0641\u0631\u062d\u0627\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0646\u0627\u062c\u064a \u0641\u0631\u062d\u0627\u0646, \u062e\u062f\u064a\u062c\u0647","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155180221","display_name":"\u0623.\u062f. \u0623\u0633\u0645\u0627\u0621 \u0645\u0647\u062f\u064a \u0627\u0644\u0647\u0627\u0634\u0645\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u0647\u062f\u064a \u0627\u0644\u0647\u0627\u0634\u0645\u064a, \u0623.\u062f. \u0623\u0633\u0645\u0627\u0621","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5154939955","display_name":"Khadija Naji Farhan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Naji Farhan, Khadija","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5154776973","display_name":"Prof. Dr. Asmaa Mahdi Hussein Al-Hashimi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mahdi Hussein Al-Hashimi, Prof. Dr. Asmaa","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":0.61304244,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.948199987411499,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.948199987411499,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T13957","display_name":"Corporate Governance and Financial Management","score":0.02370000071823597,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0215000007301569,"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/whistleblowing-system","display_name":"whistleblowing system","score":0.8230000138282776}],"concepts":[{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6700999736785889},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6195999979972839},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39410001039505005},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.37059998512268066},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.36980000138282776},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.34599998593330383},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.3327000141143799},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.2978000044822693},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.28540000319480896},{"id":"https://openalex.org/C168167062","wikidata":"https://www.wikidata.org/wiki/Q1117970","display_name":"Component (thermodynamics)","level":2,"score":0.27230000495910645},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.26579999923706055},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.26440000534057617},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.2596000134944916}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2146","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2146","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2146/1408","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2146","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2146","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2146/1408","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"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/W7218195855.pdf","grobid_xml":"https://content.openalex.org/works/W7218195855.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2796609938","https://openalex.org/W3129811959","https://openalex.org/W7218095983","https://openalex.org/W7216625433","https://openalex.org/W6885102883","https://openalex.org/W4399307089","https://openalex.org/W4390845046","https://openalex.org/W2500081232","https://openalex.org/W4411308784","https://openalex.org/W3124534484"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0647\u0630\u0627":[1],"\u0627\u0644\u0628\u062d\u062b":[2,23,41,120,174],"\u0628\u0634\u0643\u0644":[3,156,170],"\u0623\u0633\u0627\u0633\u064a":[4],"\u0625\u0644\u0649":[5,121],"\u062f\u0631\u0627\u0633\u0629":[6],"\u062a\u0642\u064a\u064a\u0645":[7,26,48,184],"\u0648\u0627\u0642\u0639":[8,27,49],"\u0646\u0638\u0627\u0645":[9,28,50,76,150],"\u0627\u0644\u062a\u0628\u0644\u064a\u063a":[10,29,51,77,128,187],"\u0639\u0646":[11,30,52,78,129,153,167,188,200],"\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a":[12,31,53,130,154,168,189],"\u0639\u0644\u0649":[13,32,42,54,65,85,96,143,181,203],"\u062c\u0648\u062f\u0629":[14,33,55,160,204],"\u0627\u0644\u062a\u062f\u0642\u064a\u0642":[15,34,56,89,138,161,205],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a":[16,35,57],"\u0641\u064a":[17,36,47,58,103,131,134,158,165],"\u0634\u0631\u0643\u0629":[18,104],"\u0623\u0648\u0631":[19,105],"\u0627\u0644\u0639\u0627\u0645\u0629\u060c":[20,106],"\u0648\u062a\u062a\u0645\u062d\u0648\u0631":[21],"\u0645\u0634\u0643\u0644\u0629":[22],"\"\u0643\u064a\u0641":[24],"\u064a\u0633\u0647\u0645":[25,155],"\u0627\u0644\u0634\u0631\u0643\u0629":[37,59],"\u0627\u0648\u0631":[38,60],"\u0627\u0644\u0639\u0627\u0645\u0629\u061f\"":[39],"\u0627\u0633\u062a\u0646\u062f":[40],"\u0641\u0631\u0636\u064a\u0629":[43],"\u0645\u0641\u0627\u062f\u0647\u0627\"\u0647\u0646\u0627\u0643":[44],"\u0627\u0633\u0647\u0627\u0645\u0647":[45],"\u0627\u064a\u062c\u0627\u0628\u064a\u0629":[46],"\u0627\u0644\u0639\u0627\u0645\u0629\"":[61],"\u0648\u0642\u062f":[62],"\u0627\u0639\u062a\u0645\u062f\u062a":[63],"\u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646":[64],"\u0627\u0644\u0645\u0646\u0647\u062c":[66],"\u0627\u0644\u0648\u0635\u0641\u064a":[67],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c":[68],"\u062d\u064a\u062b":[69,163],"\u0642\u0627\u0645":[70],"\u0628\u062a\u0635\u0645\u064a\u0645":[71],"\u0642\u0627\u0626\u0645\u0629":[72],"\u0641\u062d\u0635":[73],"\u0644\u0643\u0644":[74],"\u0645\u0646":[75,81,92,123,176,178],"\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a\u060c":[79],"\u062a\u062a\u0643\u0648\u0646":[80,91],"7":[82,93],"\u0628\u0646\u0648\u062f\u060c":[83],"\u0648\u064a\u062d\u062a\u0648\u064a":[84,95],"24":[86],"\u0645\u0624\u0634\u0631\u064b\u0627\u060c":[87],"\u0648\u062c\u0648\u062f\u0629":[88],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c":[90,139,162],"\u0628\u0646\u0648\u062f":[94],"14":[97],"\u0645\u0624\u0634\u0631\u0627":[98],"\u0627\u0633\u062a\u0647\u062f\u0641\u062a":[99],"\u0627\u0644\u0645\u062f\u0631\u0627\u0621":[100],"\u0648\u0631\u0624\u0633\u0627\u0621":[101],"\u0627\u0644\u0623\u0642\u0633\u0627\u0645":[102],"\u0628\u062d\u062c\u0645":[107],"\u0639\u064a\u0646\u0629":[108],"\u0628\u0644\u063a":[109],"60":[110],"\u0641\u0631\u062f\u064b\u0627":[111],"\u0648\u0644\u0642\u062f":[112],"\u062a\u0645":[113],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[114],"\u0637\u0631\u064a\u0642\u0629":[115],"\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a":[116],"\u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c":[117],"\u0627\u0644\u0646\u0633\u0628.":[118],"\u0648\u062e\u0644\u0635":[119],"\u0645\u062c\u0645\u0648\u0639\u0629":[122],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[124],"\u0645\u0646\u0647\u0627":[125],"\u064a\u0633\u0627\u0647\u0645":[126],"\u0627\u0644\u0646\u0638\u0627\u0645":[127],"\u062a\u0639\u0632\u064a\u0632":[132],"\u0627\u0644\u062b\u0642\u0629":[133],"\u0646\u0632\u0627\u0647\u0629":[135],"\u0648\u0634\u0641\u0627\u0641\u064a\u0629":[136],"\u0639\u0645\u0644\u064a\u0629":[137],"\u0645\u0645\u0627":[140],"\u064a\u0634\u062c\u0639":[141],"\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646":[142],"\u0627\u0644\u062a\u0639\u0627\u0648\u0646":[144],"\u0645\u0639":[145],"\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646":[146],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646\u060c":[147],"\u0623\u0646":[148],"\u0648\u062c\u0648\u062f":[149],"\u0641\u0639\u0651\u0627\u0644":[151],"\u0644\u0644\u062a\u0628\u0644\u064a\u063a":[152],"\u0643\u0628\u064a\u0631":[157],"\u062a\u062d\u0633\u064a\u0646":[159],"\u064a\u0633\u0627\u0639\u062f":[164],"\u0627\u0644\u0643\u0634\u0641":[166],"\u0648\u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a":[169],"\u0645\u0628\u0643\u0631":[171],"\u060c":[172],"\u0648\u062e\u0631\u062c":[173],"\u0628\u0645\u062c\u0645\u0648\u0639\u0629":[175],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[177],"\u0627\u0628\u0631\u0632\u0627\u0647\u0627":[179],"\u0627\u0644\u062a\u0623\u0643\u064a\u062f":[180],"\u0636\u0631\u0648\u0631\u0629":[182],"\u0625\u062c\u0631\u0627\u0621":[183],"\u062f\u0648\u0631\u064a":[185],"\u0644\u0646\u0638\u0627\u0645":[186],"\u0644\u0636\u0645\u0627\u0646":[190],"\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629":[191],"\u0641\u0639\u0627\u0644\u064a\u062a\u0647":[192,201],"\u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647":[193],"\u0644\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a":[194],"\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629":[195],"\u0644\u0644\u0634\u0631\u0643\u0629":[196],"\u0648\u062a\u0642\u062f\u064a\u0645":[197],"\u062a\u0642\u0627\u0631\u064a\u0631":[198],"\u062f\u0648\u0631\u064a\u0629":[199],"\u0648\u062a\u0623\u062b\u064a\u0631\u0647":[202],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a.":[206]},"counts_by_year":[],"updated_date":"2026-10-09T09:14:12.587421","created_date":"2026-10-03T00:00:00"}