{"id":"https://openalex.org/W7220017457","doi":null,"title":"The Risks of Using Electronic Accounting Information Systems and Its Impact on the Effectiveness of Auditing in Algeria","display_name":"The Risks of Using Electronic Accounting Information Systems and Its Impact on the Effectiveness of Auditing in Algeria","publication_year":2017,"publication_date":"2017-05-31","ids":{"openalex":"https://openalex.org/W7220017457"},"language":"ar","primary_location":{"id":"pmh:oai:journals.qou.edu:article/581","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/581","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/581/544","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"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":"2616-9835","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://journals.qou.edu/index.php/jrresstudy/article/download/581/544","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157155308","display_name":"\u0623. \u0633\u0645\u064a\u0631 \u0645\u062d\u0645\u062f \u0639\u0648\u0627\u0648\u062f\u0629","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0639\u0648\u0627\u0648\u062f\u0629, \u0623. \u0633\u0645\u064a\u0631 \u0645\u062d\u0645\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5157155308"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.79224794,"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/T11365","display_name":"Islamic Finance and Banking Studies","score":0.46700000762939453,"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/T11365","display_name":"Islamic Finance and Banking Studies","score":0.46700000762939453,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.218299999833107,"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/T13509","display_name":"Accounting and Financial Management","score":0.04879999905824661,"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/electronic-accounting-information-systems","display_name":"electronic accounting information systems","score":0.9750000238418579},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.48500001430511475},{"id":"https://openalex.org/keywords/islamic-jurisprudence","display_name":"Islamic jurisprudence","score":0.7120000123977661},{"id":"https://openalex.org/keywords/multi-party-system","display_name":"multiparty system","score":0.7080000042915344},{"id":"https://openalex.org/keywords/contemporary-islamic-scholars","display_name":"contemporary Islamic scholars","score":0.4339999854564667}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6933000087738037},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6668999791145325},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6398000121116638},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.602400004863739},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.4794999957084656},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3513999879360199},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.3287999927997589},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.32190001010894775},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32109999656677246},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.3037000000476837},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.3000999987125397},{"id":"https://openalex.org/C2983266536","wikidata":"https://www.wikidata.org/wiki/Q3509543","display_name":"Electronic systems","level":2,"score":0.27219998836517334},{"id":"https://openalex.org/C71745522","wikidata":"https://www.wikidata.org/wiki/Q2476929","display_name":"Confidentiality","level":2,"score":0.26179999113082886},{"id":"https://openalex.org/C12174686","wikidata":"https://www.wikidata.org/wiki/Q1058438","display_name":"Risk assessment","level":2,"score":0.25529998540878296},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.25360000133514404},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.2524000108242035}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:journals.qou.edu:article/581","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/581","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/581/544","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"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":"2616-9835","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journals.qou.edu:article/581","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/581","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/581/544","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"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":"2616-9835","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220017457.pdf","grobid_xml":"https://content.openalex.org/works/W7220017457.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4415949588","https://openalex.org/W1600059187","https://openalex.org/W2770806378","https://openalex.org/W2672173803","https://openalex.org/W2966987362","https://openalex.org/W4399797984","https://openalex.org/W4412143710","https://openalex.org/W4226137464","https://openalex.org/W7216570116","https://openalex.org/W3092167704"],"abstract_inverted_index":{"\u0639\u0627\u0644\u062c":[0],"\u0627\u0644\u0628\u062d\u062b":[1,30],"\u0645\u0633\u0623\u0644\u0629":[2],"\u0641\u0642\u0647\u064a\u0629":[3],"\u0645\u0639\u0627\u0635\u0631\u0629":[4],"(\u0627\u0644\u062a\u0639\u062f\u062f\u064a\u0629":[5],"\u0627\u0644\u062d\u0632\u0628\u064a\u0629":[6],"\u0648\u0636\u0648\u0627\u0628\u0637\u0647\u0627":[7],"\u0645\u0646":[8,31,102],"\u0645\u0646\u0638\u0648\u0631":[9],"\u0625\u0633\u0644\u0627\u0645\u064a)":[10],"\u0625\u0630":[11],"\u062a\u0643\u0645\u0646":[12],"\u0641\u064a":[13,37,42,60,74,99,121,133],"\u0645\u0634\u0631\u0648\u0639\u064a\u0629":[14,90,134],"\u062a\u0643\u0648\u064a\u0646":[15,91,122,142,149],"\u0627\u0644\u0623\u062d\u0632\u0627\u0628":[16,101,123,136],"\u0627\u0644\u062a\u064a":[17,81],"\u0644\u0627":[18],"\u062a\u062a\u0646\u0627\u0642\u0636":[19],"\u0645\u0639":[20],"\u0627\u0644\u0625\u0633\u0644\u0627\u0645\u061b":[21],"\u0628\u0647\u062f\u0641":[22],"\u0627\u0644\u062a\u0646\u0627\u0641\u0633":[23],"\u0628\u064a\u0646\u0647\u0627":[24],"\u0644\u0644\u0648\u0635\u0648\u0644":[25],"\u0625\u0644\u0649":[26],"\u0627\u0644\u062d\u0643\u0645\u060c":[27],"\u0648\u0627\u0646\u0628\u0646\u0649":[28],"\u0647\u0630\u0627":[29],"\u062b\u0644\u0627\u062b\u0629":[32],"\u0645\u0628\u0627\u062d\u062b\u060c":[33],"\u0641\u0646\u0627\u0642\u0634":[34],"\u0627\u0644\u0645\u0628\u062d\u062b":[35,56,86],"\u0627\u0644\u0623\u0648\u0644":[36,39,62,95],"\u0645\u0637\u0644\u0628\u0647":[38,61],"\u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629":[40],"\u0627\u0644\u0642\u0631\u0622\u0646\u064a\u0629":[41,78],"\u0628\u064a\u0627\u0646":[43],"\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641":[44],"\u0628\u064a\u0646":[45],"\u0627\u0644\u0646\u0627\u0633\u060c":[46],"\u0648\u0641\u064a":[47,66,85,105,114,144],"\u0627\u0644\u0645\u0637\u0644\u0628":[48,67,75,94,106,115,125,145],"\u0627\u0644\u062b\u0627\u0646\u064a":[49,57,68,107],"\u0630\u0643\u0631":[50,59,96,128],"\u0627\u0644\u0628\u0627\u062d\u062b":[51,70,89,109,118,129,140],"\u0627\u0644\u062a\u0623\u0635\u064a\u0644":[52],"\u0627\u0644\u0646\u0628\u0648\u064a":[53],"\u0644\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u060c":[54],"\u0623\u0645\u0627":[55],"\u0641\u0642\u062f":[58,127],"\u0645\u0639\u0646\u0649":[63],"\u0627\u0644\u062d\u0632\u0628":[64],"\u0644\u063a\u0629\u060c":[65],"\u0627\u0633\u062a\u0642\u0631\u0623":[69],"\u0627\u0644\u0645\u0639\u0627\u0646\u064a":[71],"\u0627\u0644\u0627\u0635\u0637\u0644\u0627\u062d\u064a\u0629\u060c":[72],"\u0648\u0628\u064a\u0651\u0646":[73],"\u0627\u0644\u062b\u0627\u0644\u062b":[76,87,116],"\u0627\u0644\u0622\u064a\u0627\u062a":[77],"\u0648\u0627\u0644\u0623\u062d\u0627\u062f\u064a\u062b":[79],"\u0627\u0644\u0646\u0628\u0648\u064a\u0629":[80],"\u062a\u0636\u0645\u0646\u062a":[82],"\u0644\u0641\u0638":[83],"\u0627\u0644\u062d\u0632\u0628\u060c":[84],"\u0646\u0627\u0642\u0634":[88],"\u0627\u0644\u0623\u062d\u0632\u0627\u0628\u060c":[92,113,143],"\u0641\u0641\u064a":[93],"\u0627\u062e\u062a\u0644\u0627\u0641":[97],"\u0627\u0644\u0639\u0644\u0645\u0627\u0621":[98],"\u0648\u062c\u0648\u062f":[100],"\u0627\u0644\u0646\u0627\u062d\u064a\u0629":[103],"\u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u060c":[104],"\u0628\u064a\u0651\u0646":[108],"\u0627\u0644\u0627\u062a\u062c\u0627\u0647":[110],"\u0627\u0644\u0633\u064a\u0627\u0633\u064a":[111],"\u0644\u0648\u062c\u0648\u062f":[112],"\u062d\u0635\u0631":[117],"\u0623\u0642\u0648\u0627\u0644":[119,130],"\u0627\u0644\u0623\u0635\u0648\u0644\u064a\u064a\u0646":[120],"\u060c\u0623\u0645\u0627":[124],"\u0627\u0644\u0631\u0627\u0628\u0639":[126],"\u0627\u0644\u0641\u0642\u0647\u0627\u0621":[131],"\u0627\u0644\u0645\u0639\u0627\u0635\u0631\u064a\u0646":[132],"\u062a\u0623\u0633\u064a\u0633":[135],"\u0648\u0623\u062f\u0644\u062a\u0647\u0645":[137],"\u0648\u0646\u0627\u0642\u0634\u0647\u0627\u060c":[138],"\u0648\u0631\u062c\u0651\u062d":[139],"\u062c\u0648\u0627\u0632":[141],"\u0627\u0644\u062e\u0627\u0645\u0633":[146],"\u062d\u0635\u0631\u062a":[147],"\u0636\u0648\u0627\u0628\u0637":[148],"\u0627\u0644\u0623\u062d\u0632\u0627\u0628.":[150]},"counts_by_year":[],"updated_date":"2026-10-20T09:52:01.089006","created_date":"2026-10-05T00:00:00"}
