{"id":"https://openalex.org/W7221303205","doi":null,"title":"The Impact of Audit Environment Variables on Improving External Auditor Performance Quality in Libyan Audit Offices: A Field Study of Audit Offices in Tripoli","display_name":"The Impact of Audit Environment Variables on Improving External Auditor Performance Quality in Libyan Audit Offices: A Field Study of Audit Offices in Tripoli","publication_year":2026,"publication_date":"2026-09-21","ids":{"openalex":"https://openalex.org/W7221303205"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.najsp.com:article/983","doi":null,"is_oa":true,"landing_page_url":"https://najsp.com/index.php/home/article/view/983","pdf_url":"https://najsp.com/index.php/home/article/download/983/830","source":{"id":"https://openalex.org/S5407054154","display_name":"\u0645\u062c\u0644\u0629 \u0634\u0645\u0627\u0644 \u0625\u0641\u0631\u064a\u0642\u064a\u0627 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a (NAJSP)","issn_l":"2959-4820","issn":["2959-4820"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.65414/najsp.v4i3","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://najsp.com/index.php/home/article/download/983/830","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5158031287","display_name":"Abubakar Juma Awaitil","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210148074","display_name":"University Elmergib","ror":"https://ror.org/056mwwj30","country_code":"LY","type":"education","lineage":["https://openalex.org/I4210148074"]}],"countries":["LY"],"is_corresponding":false,"raw_author_name":"Abubakar Juma Awaitil","raw_affiliation_strings":["Department of Accounting , Faculty of Economies , Elmergib university , AlKhums Libya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting , Faculty of Economies , Elmergib university , AlKhums Libya","institution_ids":["https://openalex.org/I4210148074"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5158074406","display_name":"Ali Muhammad Abu Sharanta","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ali Muhammad Abu Sharanta","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"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":0.79327035,"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":0.9214000105857849,"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":0.9214000105857849,"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":0.07280000299215317,"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":0.0017000000225380063,"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/audit-environment","display_name":"audit environment","score":0.871999979019165},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9210000038146973},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.6700000166893005},{"id":"https://openalex.org/keywords/audit-teams","display_name":"audit teams","score":0.7730000019073486},{"id":"https://openalex.org/keywords/tripoli","display_name":"Tripoli","score":0.8389999866485596},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.46399998664855957},{"id":"https://openalex.org/keywords/auditor-experience","display_name":"auditor experience","score":0.34599998593330383},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.4729999899864197},{"id":"https://openalex.org/keywords/audit-documentation","display_name":"audit documentation","score":0.35199999809265137},{"id":"https://openalex.org/keywords/auditing-ethics","display_name":"audit ethics","score":0.3089999854564667},{"id":"https://openalex.org/keywords/audit-quality-control","display_name":"audit quality control","score":0.37299999594688416}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7684000134468079},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.7318999767303467},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6992999911308289},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6330999732017517},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5802000164985657},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5120999813079834},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4900999963283539},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.46540001034736633},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.46369999647140503},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.4316999912261963},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.42489999532699585},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.3928999900817871},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.36739999055862427},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.361299991607666},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.3562999963760376},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.353300005197525},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3190000057220459},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3028999865055084},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.2924000024795532},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.27230000495910645},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.25360000133514404}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.najsp.com:article/983","doi":null,"is_oa":true,"landing_page_url":"https://najsp.com/index.php/home/article/view/983","pdf_url":"https://najsp.com/index.php/home/article/download/983/830","source":{"id":"https://openalex.org/S5407054154","display_name":"\u0645\u062c\u0644\u0629 \u0634\u0645\u0627\u0644 \u0625\u0641\u0631\u064a\u0642\u064a\u0627 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a (NAJSP)","issn_l":"2959-4820","issn":["2959-4820"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.65414/najsp.v4i3","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.najsp.com:article/983","doi":null,"is_oa":true,"landing_page_url":"https://najsp.com/index.php/home/article/view/983","pdf_url":"https://najsp.com/index.php/home/article/download/983/830","source":{"id":"https://openalex.org/S5407054154","display_name":"\u0645\u062c\u0644\u0629 \u0634\u0645\u0627\u0644 \u0625\u0641\u0631\u064a\u0642\u064a\u0627 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a (NAJSP)","issn_l":"2959-4820","issn":["2959-4820"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.65414/najsp.v4i3","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"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/W7221303205.pdf","grobid_xml":"https://content.openalex.org/works/W7221303205.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7159824940","https://openalex.org/W7119774047","https://openalex.org/W7220355227","https://openalex.org/W2980438870","https://openalex.org/W6949503267","https://openalex.org/W7220504208","https://openalex.org/W4390015295","https://openalex.org/W7202290794","https://openalex.org/W4301645568","https://openalex.org/W7160136606"],"abstract_inverted_index":{"\u0647\u062f\u0641\u062a":[0],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[1,20,97,105,243],"\u0625\u0644\u0649":[2,106,244],"\u0627\u0644\u062a\u0639\u0631\u0641":[3],"\u0639\u0644\u0649":[4,9,28,53,128,300],"\u0623\u062b\u0631":[5,111],"\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[6,50,192],"\u0628\u064a\u0626\u0629":[7,51,116,193,251],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[8,17,52,61,69,74,117,120,123,142,158,174,194,197,200,217,227,237,252,255,285],"\u062a\u062d\u0633\u064a\u0646":[10,54,129,267,276],"\u062c\u0648\u062f\u0629":[11,55,130,206,268,301],"\u0623\u062f\u0627\u0621":[12,56,207],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639":[13,57,208],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a":[14,58],"\u0641\u064a":[15,59,76,275,289],"\u0645\u0643\u0627\u062a\u0628":[16,60,68,173],"\u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c":[18],"\u0648\u0627\u0633\u062a\u062e\u062f\u0645\u062a":[19],"\u0627\u0644\u0645\u0646\u0647\u062c":[21,40],"\u0627\u0644\u0648\u0635\u0641\u064a":[22],"\u0628\u0627\u0644\u0646\u0633\u0628\u0629":[23],"\u0644\u0644\u0625\u0637\u0627\u0631":[24],"\u0627\u0644\u0646\u0638\u0631\u064a\u060c":[25],"\u0648\u0630\u0644\u0643":[26,42],"\u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f":[27],"\u0627\u0644\u0643\u062a\u0628":[29],"\u0627\u0644\u0639\u0644\u0645\u064a\u0629":[30,34],"\u0648\u0627\u0644\u062f\u0648\u0631\u064a\u0627\u062a":[31],"\u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a":[32],"\u0648\u0627\u0644\u0631\u0633\u0627\u0626\u0644":[33],"\u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629":[35,118,195,253],"\u0628\u0645\u0648\u0636\u0648\u0639":[36],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c":[37],"\u0648\u062a\u0645":[38,92],"\u0627\u0633\u062a\u062e\u062f\u0645":[39],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[41],"\u0645\u0646":[43,49,66,98,256],"\u062e\u0644\u0627\u0644":[44,99,257],"\u062a\u0635\u0645\u064a\u0645":[45],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629":[46,87],"\u062a\u0636\u0645\u0646\u062a":[47],"\u0639\u062f\u062f\u0627\u064b":[48],"\u0627\u0644\u0644\u064a\u0628\u064a\u0629,":[62],"\u0648\u0623\u062e\u0630\u062a":[63],"\u0639\u064a\u0646\u0629":[64],"\u0639\u0634\u0648\u0627\u0626\u064a\u0629":[65],"\u0645\u062f\u0631\u0627\u0621":[67],"\u0648\u0645\u0631\u0627\u062c\u0639\u064a":[70],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0646":[71],"\u0627\u0644\u062a\u0627\u0628\u0639\u064a\u0646":[72],"\u0644\u0644\u0645\u0643\u0627\u062a\u0628":[73],"\u0627\u0644\u0648\u0627\u0642\u0639\u0629":[75],"\u0645\u062f\u064a\u0646\u0629":[77],"\u0637\u0631\u0627\u0628\u0644\u0633":[78],"\u0648\u0628\u0644\u063a\u062a":[79,84],"(40)":[80],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c":[81],"\u0648\u0632\u0639\u062a":[82],"\u0628\u0627\u0644\u0643\u0627\u0645\u0644":[83],"\u0627\u0644\u0631\u062f\u0648\u062f":[85],"(38)":[86],"\u0623\u064a":[88],"\u0628\u0646\u0633\u0628\u0629":[89],"\u0627\u0633\u062a\u0631\u062f\u0627\u062f":[90],"(95%)\u060c":[91],"\u062a\u062d\u0644\u064a\u0644":[93],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[94],"\u0648\u0627\u062e\u062a\u0628\u0627\u0631":[95],"\u0641\u0631\u0636\u064a\u0627\u062a":[96],"\u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c":[100],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a(SPSS)":[101],"\u060c":[102],"\u0648\u0642\u062f":[103,241],"\u062a\u0648\u0635\u0644\u062a":[104],"\u0639\u062f\u0629":[107,245],"\u0646\u062a\u0627\u0626\u062c":[108],"\u0623\u0647\u0645\u0647\u0627:":[109,247],"\u0648\u062c\u0648\u062f":[110],"\u0630\u0648":[112],"\u062f\u0644\u0627\u0644\u0629":[113],"\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[114],"\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[115],"\u0628\u0640\u0640(\u0645\u0643\u0627\u062a\u0628":[119,196],"\u2013":[121,124,198,201],"\u0641\u0631\u064a\u0642":[122,157,199],"\u0627\u0644\u0634\u0631\u0643\u0629":[125,140,202],"\u0645\u062d\u0644":[126,141,203,216],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629)":[127,204],"\u0627\u0644\u0623\u062f\u0627\u0621":[131,269],"\u0627\u0644\u0645\u0647\u0646\u064a":[132,270,282],"\u0644\u0644\u0645\u0631\u0627\u062c\u0639":[133,271],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u060c":[134,209,272],"\u062d\u064a\u062b":[135,210],"\u0643\u0627\u0646":[136],"\u0627\u0644\u0623\u062b\u0631":[137],"\u0627\u0644\u0623\u0643\u0628\u0631":[138],"\u0644\u0645\u062a\u063a\u064a\u0631":[139],"\u0628\u0642\u0648\u0629":[143,159,175],"\u062a\u0641\u0633\u064a\u0631\u064a\u0629":[144,160,176],"\u0644\u0644\u0645\u062a\u063a\u064a\u0631":[145,161,177],"\u0641\u0642\u062f":[146,162,178],"\u0628\u0644\u063a\u062a":[147,163,179],"\u0642\u064a\u0645\u0629":[148,164,180,212,223,233],"\u0645\u0639\u0627\u0645\u0644":[149,165,181,213,224,234],"\u0627\u0644\u062a\u062d\u062f\u064a\u062f":[150,166,182],"((R2":[151],"=":[152,168,184,219,229,239],"0.370\u060c":[153],"\u062b\u0645":[154,170,221,231],"\u064a\u0644\u064a\u0647":[155,171,222,232],"\u0645\u062a\u063a\u064a\u0631":[156,172],"(R2":[167,183],"0.365),":[169],"0.200)\u060c":[185],"\u0623\u0646\u0647":[186],"\u062a\u0648\u062c\u062f":[187],"\u0639\u0644\u0627\u0642\u0629":[188],"\u0637\u0631\u062f\u064a\u0629":[189],"\u0645\u0648\u062c\u0628\u0629":[190],"\u0628\u064a\u0646":[191],"\u0648\u062a\u062d\u0633\u064a\u0646":[205],"\u0643\u0627\u0646\u062a":[211],"\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637":[214,225,235],"\u0628\u0627\u0644\u0634\u0631\u0643\u0629":[215],"(0.608":[218],"R)\u060c":[220,230],"\u0628\u0641\u0631\u064a\u0642":[226],"(0.604":[228],"\u0628\u0645\u0643\u0627\u062a\u0628":[236,254],"(0.448":[238],"R),":[240],"\u0623\u0648\u0635\u062a":[242],"\u062a\u0648\u0635\u064a\u0627\u062a":[246],"\u0636\u0631\u0648\u0631\u0629":[248],"\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645":[249,279],"\u0628\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[250],"\u062a\u0637\u0648\u064a\u0631":[258],"\u0633\u064a\u0627\u0633\u0627\u062a":[259],"\u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a":[260],"\u0645\u0647\u0646\u064a\u0629":[261],"\u0648\u0625\u062f\u0627\u0631\u064a\u0629":[262],"\u062a\u0646\u0638\u0645":[263],"\u0639\u0645\u0644\u064a\u0629":[264],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c":[265],"\u0628\u0647\u062f\u0641":[266],"\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a":[273],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629":[274],"\u0623\u062f\u0627\u0626\u0647":[277],"\u0627\u0644\u0645\u0647\u0646\u064a,":[278],"\u0628\u0627\u0644\u062a\u062f\u0631\u064a\u0628":[280],"\u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631":[281],"\u0627\u0644\u0645\u0633\u062a\u0645\u0631":[283],"\u0644\u0641\u0631\u064a\u0642":[284],"\u0644\u0636\u0645\u0627\u0646":[286],"\u0645\u0648\u0627\u0643\u0628\u062a\u0647\u0645":[287],"\u0644\u0644\u062a\u0637\u0648\u0631\u0627\u062a":[288],"\u0645\u0639\u0627\u064a\u064a\u0631":[290],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[291],"\u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c":[292],"\u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a":[293],"\u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d":[294],"\u0630\u0627\u062a":[295],"\u0627\u0644\u0635\u0644\u0629\u060c":[296],"\u0645\u0645\u0627":[297],"\u064a\u0624\u062b\u0631":[298],"\u0625\u064a\u062c\u0627\u0628\u064b\u0627":[299],"\u0623\u062f\u0627\u0626\u0647\u0645":[302],"\u0627\u0644\u0645\u0647\u0646\u064a.":[303]},"counts_by_year":[],"updated_date":"2026-10-11T09:32:39.932853","created_date":"2026-10-10T00:00:00"}
