{"id":"https://openalex.org/W7218312833","doi":null,"title":"The Reality of Strategic Vigilance and Its Impact on the Quality of Financial Reporting : An Analytical Study in the Large Taxpayers Department/Iraq","display_name":"The Reality of Strategic Vigilance and Its Impact on the Quality of Financial Reporting : An Analytical Study in the Large Taxpayers Department/Iraq","publication_year":2025,"publication_date":"2025-12-31","ids":{"openalex":"https://openalex.org/W7218312833"},"language":"ar","primary_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2416","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2416","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2416/1540","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/2416/1540","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155001094","display_name":"\u0623.\u0645.\u062f \u0641\u064a\u0635\u0644 \u0633\u0631\u062d\u0627\u0646 \u0639\u0628\u0648\u062f \u0627\u0644\u0639\u0632\u0627\u0648\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0633\u0631\u062d\u0627\u0646 \u0639\u0628\u0648\u062f \u0627\u0644\u0639\u0632\u0627\u0648\u064a, \u0623.\u0645.\u062f \u0641\u064a\u0635\u0644","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5156295665","display_name":"\u0645.\u0645. \u0635\u0628\u0627 \u0623\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0644\u0647","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0644\u0647, \u0645.\u0645. \u0635\u0628\u0627","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155178104","display_name":"Assist. Prof. Dr. Faisal Sarhan Al-Azzawi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sarhan Al-Azzawi, Assist. Prof. Dr. Faisal","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5154790956","display_name":"Assist. Lectuer. Saba Ahmed Abdullah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ahmed Abdullah, Assist. Lectuer. Saba","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":0.60931491,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.48750001192092896,"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":0.48750001192092896,"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/T13204","display_name":"Competitive and Knowledge Intelligence","score":0.19269999861717224,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.12060000002384186,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/strategic-vigilance","display_name":"strategic vigilance","score":0.9769999980926514},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9210000038146973},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.5659999847412109},{"id":"https://openalex.org/keywords/tax-assessment","display_name":"tax assessment","score":0.4650000035762787},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.3919999897480011},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.3149999976158142},{"id":"https://openalex.org/keywords/public-limited-companies","display_name":"public limited companies","score":0.5210000276565552},{"id":"https://openalex.org/keywords/financial-statement-audit","display_name":"financial statement audit","score":0.44200000166893005},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.32499998807907104}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6610000133514404},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5327000021934509},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5304999947547913},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.5123000144958496},{"id":"https://openalex.org/C192769605","wikidata":"https://www.wikidata.org/wiki/Q1418914","display_name":"Vigilance (psychology)","level":2,"score":0.43790000677108765},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39640000462532043},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.2957000136375427},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28110000491142273},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.27559998631477356},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2635999917984009},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.2565999925136566},{"id":"https://openalex.org/C70179600","wikidata":"https://www.wikidata.org/wiki/Q1416547","display_name":"Financial plan","level":2,"score":0.25450000166893005}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2416","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2416","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2416/1540","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/2416","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2416","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2416/1540","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","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218312833.pdf","grobid_xml":"https://content.openalex.org/works/W7218312833.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220368639","https://openalex.org/W4391731314","https://openalex.org/W2958758989","https://openalex.org/W2925770421","https://openalex.org/W7216763155","https://openalex.org/W4414059930","https://openalex.org/W2987107584","https://openalex.org/W7044190829","https://openalex.org/W7217505145","https://openalex.org/W7150920881"],"abstract_inverted_index":{"\u062a\u0644\u0639\u0628":[0],"\u0627\u0644\u064a\u0642\u0638\u0629":[1,37,63,111,140,179],"\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[2,38,64,112,180],"\u0648\u062c\u0648\u062f\u0629":[3,113],"\u0627\u0644\u0627\u0628\u0644\u0627\u063a":[4,41,60,114,149,183],"\u0627\u0644\u0645\u0627\u0644\u064a":[5,61,115,150,184],"\u062f\u0648\u0631\u0627\u064b":[6],"\u0647\u0627\u0645\u0627\u064b":[7],"\u0641\u064a":[8,39,54,65,78,85,88,116,135,173,181],"\u062a\u0648\u0641\u064a\u0631":[9],"\u0648\u0645\u0639\u0627\u0644\u062c\u0629":[10],"\u0648\u062a\u062d\u0644\u064a\u0644":[11,91],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[12,186],"\u0627\u0644\u0644\u0627\u0632\u0645\u0629":[13,190],"\u0644\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646":[14],"\u0648\u0645\u062a\u062e\u0630\u064a":[15],"\u0627\u0644\u0642\u0631\u0627\u0631":[16],"\u0644\u0627\u062a\u062e\u0627\u0630":[17],"\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a":[18],"\u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[19],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629":[20],"\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629":[21,107],"\u0628\u0623\u062f\u0627\u0621":[22],"\u0627\u0644\u0647\u064a\u0623\u0629":[23],"\u0627\u0644\u0639\u0627\u0645\u0629":[24,132],"\u0644\u0644\u0636\u0631\u0627\u0626\u0628":[25],"\u0644\u0636\u0645\u0627\u0646":[26],"\u0627\u0633\u062a\u0645\u0631\u0627\u0631":[27],"\u062a\u062d\u0635\u064a\u0644":[28],"\u0627\u0644\u0645\u0628\u0627\u0644\u063a":[29],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.":[30],"\u062a\u0647\u062f\u0641":[31],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[32,53,80,104,124],"\u0625\u0644\u0649":[33,125,205],"\u0627\u0644\u062a\u0639\u0631\u0641":[34],"\u0639\u0644\u0649":[35,46,62,74,177,185],"\u0648\u0627\u0642\u0639":[36],"\u062c\u0648\u062f\u0629":[40,59,148,182],"\u0627\u0644\u0645\u0627\u0644\u064a.":[42],"\u0648\u0642\u062f":[43,93,102],"\u0627\u0639\u062a\u0645\u062f":[44],"\u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646":[45,95],"\u0641\u0631\u0636\u064a\u0629":[47,100],"\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[48],"\u0627\u0644\u0645\u0634\u0643\u0644\u0629\u060c":[49],"\u0648\u0627\u0644\u062a\u064a":[50],"\u062a\u0645\u062b\u0644\u062a":[51],"\u0645\u0634\u0643\u0644\u0629":[52],"\u0627\u0644\u0633\u0624\u0627\u0644":[55],"\u0627\u0644\u062a\u0627\u0644\u064a:":[56],"\"\u0647\u0644":[57],"\u062a\u0639\u062a\u0645\u062f":[58],"\u062a\u062f\u0642\u064a\u0642":[66,117],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[67,118],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[68,119],"\u0644\u062a\u0642\u062f\u064a\u0631":[69,120],"\u0645\u0628\u0644\u063a":[70,121],"\u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f\"":[71],"\u0643\u0645\u0627":[72],"\u0627\u0639\u062a\u0645\u062f\u0627":[73],"\u0645\u0646\u0647\u062c\u064a\u0646:":[75],"\u0627\u0644\u0645\u0646\u0647\u062c":[76],"\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a":[77],"\u0625\u062c\u0631\u0627\u0621":[79,166],"\u0627\u0644\u0646\u0638\u0631\u064a\u0629\u060c":[81],"\u0648\u0627\u0644\u0645\u0646\u0647\u062c":[82],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[83],"\u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645":[84],"\u0627\u0644\u062c\u0627\u0646\u0628":[86],"\u0627\u0644\u0639\u0645\u0644\u064a":[87],"\u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a":[89],"\u0627\u0644\u0634\u062e\u0635\u064a\u0629":[90],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.":[92],"\u0627\u0633\u062a\u062e\u062f\u0645":[94],"\u0645\u0624\u0634\u0631\u0627\u062a":[96],"\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[97],"\u062a\u062a\u0648\u0627\u0641\u0642":[98],"\u0645\u0639":[99],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c":[101],"\u0623\u062b\u0628\u062a\u062a":[103],"\u0635\u062d\u0629":[105],"\u0627\u0644\u0641\u0631\u0636\u064a\u0629":[106],"\u0648\u062c\u0648\u062f":[108],"\u0639\u0644\u0627\u0642\u0629":[109],"\u0628\u064a\u0646":[110],"\u0627\u0644\u0636\u0631\u064a\u0628\u0629.":[122],"\u062a\u0648\u0635\u0644\u062a":[123],"\u0623\u0647\u0645":[126,144],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[127],"\u0648\u0647\u064a":[128],"\u0623\u0646":[129],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[130],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629":[131],"\u0627\u0644\u062e\u0627\u0636\u0639\u0629":[133],"\u0644\u0644\u0636\u0631\u064a\u0628\u0629":[134],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[136],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629":[137],"\u062a\u0637\u0628\u0642":[138,147],"\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[139],"\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\u060c":[141],"\u0648\u062a\u0639\u062f":[142],"\u0645\u0646":[143],"\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a":[145],"\u0627\u0644\u062a\u064a":[146],"\u062a\u0646\u0641\u064a\u0630\u0627\u064b":[151],"\u0644\u0645\u0639\u064a\u0627\u0631":[152],"\u0636\u0631\u064a\u0628\u0629":[153],"\u0627\u0644\u062f\u062e\u0644":[154,206],"\u0631\u0642\u0645":[155],"(12).":[156],"\u0648\u062c\u0627\u0621\u062a":[157],"\u0628\u0623\u0647\u0645":[158],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[159],"\u0628\u0636\u0631\u0648\u0631\u0629":[160],"\u062a\u0637\u0628\u064a\u0642":[161],"\u0625\u062c\u0631\u0627\u0621\u0627\u062a":[162],"\u0627\u0644\u0641\u062d\u0635":[163,197],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a":[164,198],"\u0639\u0646\u062f":[165],"\u0641\u062d\u0635":[167],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[168],"\u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[169],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c":[170],"\u0645\u0645\u0627":[171],"\u064a\u0633\u0647\u0645":[172],"\u062a\u0634\u062c\u064a\u0639":[174],"\u0645\u0639\u0638\u0645":[175],"\u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646":[176],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[178],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[187],"\u0648\u0627\u0644\u0623\u062f\u0644\u0629":[188],"\u0648\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a":[189],"\u0644\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627\u060c":[191],"\u0648\u0645\u0646":[192],"\u062b\u0645":[193],"\u064a\u0645\u0643\u0646":[194],"\u0625\u062a\u0645\u0627\u0645":[195],"\u0639\u0645\u0644\u064a\u0629":[196],"\u0628\u0648\u0642\u062a":[199],"\u0648\u062c\u0647\u062f":[200],"\u0623\u0642\u0644":[201],"\u0648\u0628\u062f\u0642\u0629":[202],"\u0623\u0643\u0628\u0631":[203],"\u0644\u0644\u0648\u0635\u0648\u0644":[204],"\u0627\u0644\u062e\u0627\u0636\u0639":[207],"\u0644\u0644\u0636\u0631\u064a\u0628\u0629.":[208]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2026-10-03T00:00:00"}
