{"id":"https://openalex.org/W7221215014","doi":null,"title":"\u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0628\u062f\u0627\u0639\u064a\u0629: \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u0631\u0639 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u063a\u0631\u0628\u064a\u0629","display_name":"\u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0628\u062f\u0627\u0639\u064a\u0629: \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u0631\u0639 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u063a\u0631\u0628\u064a\u0629","publication_year":2025,"publication_date":"2025-11-23","ids":{"openalex":"https://openalex.org/W7221215014"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.sjst.scst.edu.ly:article/226","doi":null,"is_oa":true,"landing_page_url":"https://sjst.scst.edu.ly/index.php/sjst/article/view/226","pdf_url":"https://sjst.scst.edu.ly/index.php/sjst/article/download/226/258","source":{"id":"https://openalex.org/S7407067022","display_name":"\u0645\u062c\u0644\u0629 \u0635\u0631\u0645\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629","issn_l":"2790-5713","issn":["2790-5713","2790-5721"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405261043","host_organization_name":"Surman College of Science and Technology","host_organization_lineage":["https://openalex.org/I4405261043"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2790-5713","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://sjst.scst.edu.ly/index.php/sjst/article/download/226/258","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5158085352","display_name":"\u0639\u0628\u062f\u0627\u0644\u0644\u0637\u064a\u0641 \u0627\u0644\u0647\u0627\u062f\u064a \u0627\u0645\u062d\u0645\u062f \u0627\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405261043","display_name":"Surman College of Science and Technology","ror":"https://ror.org/04p66x465","country_code":"LY","type":"education","lineage":["https://openalex.org/I4405261043"]}],"countries":["LY"],"is_corresponding":true,"raw_author_name":"\u0639\u0628\u062f\u0627\u0644\u0644\u0637\u064a\u0641 \u0627\u0644\u0647\u0627\u062f\u064a \u0627\u0645\u062d\u0645\u062f \u0627\u062d\u0645\u062f","raw_affiliation_strings":["\u0643\u0644\u064a\u0629 \u0635\u0631\u0645\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0643\u0644\u064a\u0629 \u0635\u0631\u0645\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629","institution_ids":["https://openalex.org/I4405261043"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5158085352"],"corresponding_institution_ids":["https://openalex.org/I4405261043"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.67899633,"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":0.9984999895095825,"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":0.9984999895095825,"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":0.0010000000474974513,"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":0.0003000000142492354,"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/creative-accounting","display_name":"creative accounting","score":0.7889999747276306},{"id":"https://openalex.org/keywords/external-audit","display_name":"external audit","score":0.6259999871253967},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8069999814033508},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8360000252723694},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.5630000233650208},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.5630000233650208},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.6000000238418579},{"id":"https://openalex.org/keywords/legal-liability","display_name":"legal liability","score":0.4740000069141388},{"id":"https://openalex.org/keywords/continuing-professional-development","display_name":"continuing professional development","score":0.8339999914169312},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.5879999995231628}],"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":1,"locations":[{"id":"pmh:oai:ojs2.sjst.scst.edu.ly:article/226","doi":null,"is_oa":true,"landing_page_url":"https://sjst.scst.edu.ly/index.php/sjst/article/view/226","pdf_url":"https://sjst.scst.edu.ly/index.php/sjst/article/download/226/258","source":{"id":"https://openalex.org/S7407067022","display_name":"\u0645\u062c\u0644\u0629 \u0635\u0631\u0645\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629","issn_l":"2790-5713","issn":["2790-5713","2790-5721"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405261043","host_organization_name":"Surman College of Science and Technology","host_organization_lineage":["https://openalex.org/I4405261043"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2790-5713","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.sjst.scst.edu.ly:article/226","doi":null,"is_oa":true,"landing_page_url":"https://sjst.scst.edu.ly/index.php/sjst/article/view/226","pdf_url":"https://sjst.scst.edu.ly/index.php/sjst/article/download/226/258","source":{"id":"https://openalex.org/S7407067022","display_name":"\u0645\u062c\u0644\u0629 \u0635\u0631\u0645\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629","issn_l":"2790-5713","issn":["2790-5713","2790-5721"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405261043","host_organization_name":"Surman College of Science and Technology","host_organization_lineage":["https://openalex.org/I4405261043"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2790-5713","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7221215014.pdf","grobid_xml":"https://content.openalex.org/works/W7221215014.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7221288859","https://openalex.org/W4415272634","https://openalex.org/W4416048328","https://openalex.org/W7124877392","https://openalex.org/W3174824662","https://openalex.org/W2980584153","https://openalex.org/W4383891037","https://openalex.org/W7219240756","https://openalex.org/W3135679616","https://openalex.org/W7168080494"],"abstract_inverted_index":{"\u062a\u0647\u062f\u0641":[0],"\u0647\u0630\u0647":[1],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,23,80,120],"\u0625\u0644\u0649":[3,121],"\u0627\u0644\u062a\u0639\u0631\u0641":[4],"\u0639\u0644\u0649":[5,16],"\u062f\u0648\u0631":[6,128],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639":[7,65,129],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a":[8],"\u0641\u064a":[9,37,44,73,95,114,134,138,144,151],"\u0627\u0644\u062d\u062f":[10,115],"\u0645\u0646":[11,70,111,116],"\u0623\u0633\u0627\u0644\u064a\u0628":[12],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[13,18,40,59],"\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629":[14,41],"\u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642":[15],"\u062f\u064a\u0648\u0627\u0646":[17],"\u0641\u0631\u0639":[19],"\u0627\u0644\u0645\u0646\u0637\u0642\u0629":[20],"\u0627\u0644\u063a\u0631\u0628\u064a\u0629.":[21],"\u0627\u0633\u062a\u062e\u062f\u0645\u062a":[22],"\u0627\u0644\u0645\u0646\u0647\u062c":[24],"\u0627\u0644\u0648\u0635\u0641\u064a":[25],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[26],"\u0644\u0628\u064a\u0627\u0646":[27],"\u0645\u062f\u0649":[28],"\u0625\u0633\u0647\u0627\u0645":[29],"\u0645\u0639\u0627\u064a\u064a\u0631":[30],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c":[31,85],"\u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u060c":[32],"\u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629":[33],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c":[34],"\u0648\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a":[35],"\u0627\u0644\u0645\u0647\u0646\u0629":[36],"\u0627\u0643\u062a\u0634\u0627\u0641":[38],"\u0645\u0645\u0627\u0631\u0633\u0627\u062a":[39],"\u0648\u0627\u0644\u062d\u062f":[42],"\u0645\u0646\u0647\u0627":[43],"\u0642\u0627\u0626\u0645\u062a\u064a":[45],"\u0627\u0644\u062f\u062e\u0644":[46],"\u0648\u0627\u0644\u0645\u0631\u0643\u0632":[47],"\u0627\u0644\u0645\u0627\u0644\u064a.":[48],"\u0623\u0638\u0647\u0631\u062a":[49],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[50,101],"\u0648\u062c\u0648\u062f":[51,104],"\u0639\u0644\u0627\u0642\u0629":[52],"\u0639\u0643\u0633\u064a\u0629":[53],"\u0642\u0648\u064a\u0629":[54],"\u0628\u064a\u0646":[55],"\u062c\u0648\u062f\u0629":[56,124],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[57,125],"\u0648\u0627\u0646\u062a\u0634\u0627\u0631":[58],"\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629\u060c":[60],"\u062d\u064a\u062b":[61],"\u062a\u0628\u064a\u0646":[62],"\u0623\u0646":[63,81,103,122],"\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629":[64],"\u0648\u0646\u0632\u0627\u0647\u062a\u0647":[66],"\u0648\u062e\u0628\u0631\u062a\u0647":[67],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629":[68],"\u062a\u0639\u062f":[69],"\u0627\u0644\u0639\u0648\u0627\u0645\u0644":[71],"\u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629":[72],"\u062a\u0639\u0632\u064a\u0632":[74,123],"\u0645\u0635\u062f\u0627\u0642\u064a\u0629":[75],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[76,152],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629.":[77,153],"\u0643\u0645\u0627":[78],"\u0623\u0648\u0636\u062d\u062a":[79],"\u0627\u0644\u062a\u062e\u0637\u064a\u0637":[82],"\u0627\u0644\u0633\u0644\u064a\u0645":[83],"\u0644\u0639\u0645\u0644\u064a\u0629":[84],"\u0648\u062a\u0642\u064a\u064a\u0645":[86],"\u0646\u0638\u0627\u0645":[87],"\u0627\u0644\u0631\u0642\u0627\u0628\u0629":[88],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c":[89],"\u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645":[90],"\u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631":[91],"\u0627\u0644\u062f\u0648\u0644\u064a\u0629":[92],"\u062a\u0633\u0647\u0645":[93],"\u0628\u0641\u0627\u0639\u0644\u064a\u0629":[94],"\u0643\u0634\u0641":[96],"\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a":[97],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[98],"\u0627\u0644\u0645\u0636\u0644\u0644\u0629.":[99],"\u0648\u0623\u0643\u062f\u062a":[100],"\u0643\u0630\u0644\u0643":[102],"\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629":[105],"\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629":[106],"\u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628":[107],"\u0627\u0644\u0645\u0647\u0646\u064a":[108],"\u0627\u0644\u0645\u0633\u062a\u0645\u0631":[109],"\u064a\u0631\u0641\u0639":[110],"\u0643\u0641\u0627\u0621\u0629":[112],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646":[113],"\u0627\u0644\u062a\u0644\u0627\u0639\u0628":[117],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.":[118],"\u0648\u062a\u062e\u0644\u0635":[119],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629":[126],"\u0648\u062a\u0641\u0639\u064a\u0644":[127],"\u0627\u0644\u0645\u0633\u062a\u0642\u0644":[130],"\u064a\u0645\u062b\u0644\u0627\u0646":[131],"\u062d\u062c\u0631":[132],"\u0627\u0644\u0632\u0627\u0648\u064a\u0629":[133],"\u062a\u062d\u0642\u064a\u0642":[135],"\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629":[136],"\u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629":[137],"\u0639\u0631\u0636":[139],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[140],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c":[141],"\u0628\u0645\u0627":[142],"\u064a\u0633\u0647\u0645":[143],"\u062d\u0645\u0627\u064a\u0629":[145],"\u0627\u0644\u0645\u0627\u0644":[146],"\u0627\u0644\u0639\u0627\u0645":[147],"\u0648\u0628\u0646\u0627\u0621":[148],"\u062b\u0642\u0629":[149],"\u0627\u0644\u0645\u062c\u062a\u0645\u0639":[150]},"counts_by_year":[],"updated_date":"2026-10-23T09:35:12.469056","created_date":"2026-10-10T00:00:00"}