{"id":"https://openalex.org/W2015160223","doi":"https://doi.org/10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","title":"The impacts of electronic commerce on auditing practices: an auditing process model for evidence collection and validation","display_name":"The impacts of electronic commerce on auditing practices: an auditing process model for evidence collection and validation","publication_year":2000,"publication_date":"2000-01-01","ids":{"openalex":"https://openalex.org/W2015160223","doi":"https://doi.org/10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","mag":"2015160223"},"language":"en","primary_location":{"id":"doi:10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","doi":"https://doi.org/10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","is_oa":false,"landing_page_url":"https://doi.org/10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","pdf_url":null,"source":{"id":"https://openalex.org/S4394735491","display_name":"Intelligent systems in accounting, finance and management/Intelligent systems in accounting, finance & management","issn_l":"1055-615X","issn":["1055-615X","1099-1174","1550-1949","2160-0074"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"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":"International Journal of Intelligent Systems in Accounting, Finance &amp; Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083823816","display_name":"Chien-Chih Yu","orcid":"https://orcid.org/0000-0001-6596-2938","observed_orcids":["https://orcid.org/0000-0001-6596-2938"]},"institutions":[{"id":"https://openalex.org/I87354575","display_name":"National Chengchi University","ror":"https://ror.org/03rqk8h36","country_code":"TW","type":"education","lineage":["https://openalex.org/I87354575"]}],"countries":["TW"],"is_corresponding":true,"raw_author_name":"Chien-Chih Yu","raw_affiliation_strings":["National Chengchi University, Taiwan, ROC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Chengchi University, Taiwan, ROC","institution_ids":["https://openalex.org/I87354575"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5012172167","display_name":"Hung\u2010Chao Yu","orcid":"https://orcid.org/0000-0002-9910-8083","observed_orcids":["https://orcid.org/0000-0002-9910-8083"]},"institutions":[{"id":"https://openalex.org/I87354575","display_name":"National Chengchi University","ror":"https://ror.org/03rqk8h36","country_code":"TW","type":"education","lineage":["https://openalex.org/I87354575"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Hung-Chao Yu","raw_affiliation_strings":["National Chengchi University, Taiwan, ROC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Chengchi University, Taiwan, ROC","institution_ids":["https://openalex.org/I87354575"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5089299279","display_name":"Chi\u2010Chun Chou","orcid":"https://orcid.org/0000-0002-0834-2772","observed_orcids":["https://orcid.org/0000-0002-0834-2772"]},"institutions":[{"id":"https://openalex.org/I87354575","display_name":"National Chengchi University","ror":"https://ror.org/03rqk8h36","country_code":"TW","type":"education","lineage":["https://openalex.org/I87354575"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Chi-Chun Chou","raw_affiliation_strings":["National Chengchi University, Taiwan, ROC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Chengchi University, Taiwan, ROC","institution_ids":["https://openalex.org/I87354575"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5083823816"],"corresponding_institution_ids":["https://openalex.org/I87354575"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":1.5564,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.92526791,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"9","issue":"3","first_page":"195","last_page":"216"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.36550000309944153,"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":0.36550000309944153,"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/T13287","display_name":"Robotic Process Automation Applications","score":0.2768999934196472,"subfield":{"id":"https://openalex.org/subfields/2209","display_name":"Industrial and Manufacturing Engineering"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.07020000368356705,"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/e-commerce","display_name":"e-commerce","score":0.9950000047683716},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.6060000061988831},{"id":"https://openalex.org/keywords/evidence-collection","display_name":"evidence collection","score":0.6859999895095825},{"id":"https://openalex.org/keywords/evidence-verification","display_name":"evidence verification","score":0.847000002861023},{"id":"https://openalex.org/keywords/continuous-auditing","display_name":"continuous auditing","score":0.7889999747276306},{"id":"https://openalex.org/keywords/real-time-transaction-monitoring","display_name":"real-time transaction monitoring","score":0.875},{"id":"https://openalex.org/keywords/network-security","display_name":"network security","score":0.8199999928474426},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.7490000128746033},{"id":"https://openalex.org/keywords/financial-reporting-integrity","display_name":"financial reporting integrity","score":0.5090000033378601}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8169546127319336},{"id":"https://openalex.org/C55439883","wikidata":"https://www.wikidata.org/wiki/Q360812","display_name":"Correctness","level":2,"score":0.6801111698150635},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6234243512153625},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5802568197250366},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.5399726629257202},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5012369155883789},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49167829751968384},{"id":"https://openalex.org/C39358052","wikidata":"https://www.wikidata.org/wiki/Q2578632","display_name":"Information security audit","level":5,"score":0.47336456179618835},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.4612528085708618},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4373430609703064},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.2758616507053375},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.2342228889465332},{"id":"https://openalex.org/C174998907","wikidata":"https://www.wikidata.org/wiki/Q357662","display_name":"Work in process","level":2,"score":0.13688310980796814},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.11499807238578796},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.10276275873184204},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C117110713","wikidata":"https://www.wikidata.org/wiki/Q3394676","display_name":"Network security policy","level":4,"score":0.0},{"id":"https://openalex.org/C29983905","wikidata":"https://www.wikidata.org/wiki/Q7445066","display_name":"Security service","level":3,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","doi":"https://doi.org/10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","is_oa":false,"landing_page_url":"https://doi.org/10.1002/1099-1174(200009)9:3<195::aid-isaf183>3.0.co;2-7","pdf_url":null,"source":{"id":"https://openalex.org/S4394735491","display_name":"Intelligent systems in accounting, finance and management/Intelligent systems in accounting, finance & management","issn_l":"1055-615X","issn":["1055-615X","1099-1174","1550-1949","2160-0074"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"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":"International Journal of Intelligent Systems in Accounting, Finance &amp; Management","raw_type":"journal-article"},{"id":"pmh:oai:tkuir.lib.tku.edu.tw:987654321/64143","doi":null,"is_oa":false,"landing_page_url":"https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/64143","pdf_url":null,"source":{"id":"https://openalex.org/S4406922698","display_name":"Tamkang University Institutional Repository (TKUIR)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.49000000953674316}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320316922","display_name":"National Chengchi University","ror":"https://ror.org/03rqk8h36"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W172295870","https://openalex.org/W641809611","https://openalex.org/W1536418809","https://openalex.org/W1541154017","https://openalex.org/W1980811732","https://openalex.org/W2008580934","https://openalex.org/W2015297508","https://openalex.org/W2027251845","https://openalex.org/W2034158657","https://openalex.org/W2037781047","https://openalex.org/W2045033074","https://openalex.org/W2057123978","https://openalex.org/W2068031829","https://openalex.org/W2101969907","https://openalex.org/W2104185103","https://openalex.org/W2136175341","https://openalex.org/W4235328403"],"related_works":["https://openalex.org/W2234308015","https://openalex.org/W2517759041","https://openalex.org/W2354849262","https://openalex.org/W2046986814","https://openalex.org/W2361891100","https://openalex.org/W1479881537","https://openalex.org/W4206101456","https://openalex.org/W7137477039","https://openalex.org/W2388016126","https://openalex.org/W2130203271"],"abstract_inverted_index":{"The":[0,136,169],"main":[1,170],"purposes":[2],"of":[3,17,99,147,160,172,186],"this":[4,173],"paper":[5,10,174],"are":[6],"twofold.":[7],"First,":[8],"the":[9,14,24,74,97,122,148,156,161,184,192],"identifies":[11],"and":[12,43,78,83,128,145,158],"discusses":[13],"potential":[15],"impacts":[16],"electronic":[18,67,189],"commerce":[19],"on":[20,132],"auditing":[21,34,57,91,188],"practices":[22],"in":[23,51,191],"emerging":[25],"paperless":[26],"on-line":[27],"transaction":[28,108],"environment.":[29,54,194],"Second,":[30],"it":[31,177],"provides":[32],"two":[33],"process":[35,58,80,92],"models":[36],"that":[37,176],"incorporate":[38],"modern":[39],"network":[40],"security":[41],"techniques":[42],"show":[44],"how":[45,65],"an":[46,52],"audit":[47],"can":[48,69],"be":[49,70],"conducted":[50],"EC":[53,193],"A":[55],"periodical":[56],"model":[59,93],"(PAPM)":[60],"is":[61,111,175],"proposed":[62],"to":[63,72,113,115,124,142,154],"demonstrate":[64],"secure":[66],"technologies":[68],"used":[71,112],"facilitate":[73],"auditor's":[75],"evidence":[76],"collection":[77],"validation":[79],"for":[81,101,120,166],"annual":[82],"semi-annual":[84],"audits.":[85],"We":[86],"also":[87,153],"present":[88],"a":[89,106,133,179],"continuous":[90,102,134],"(CAPM)":[94],"which":[95,182],"extends":[96],"functions":[98],"PAPM":[100],"auditing.":[103],"In":[104],"CAPM,":[105],"real-time":[107],"monitoring":[109],"system":[110],"link":[114],"firms'":[116],"accounting":[117,150],"information":[118],"systems":[119],"assisting":[121],"auditor":[123],"detect":[125],"abnormal":[126],"activities":[127],"generate":[129],"exception":[130],"reports":[131],"basis.":[135],"CAPM":[137],"approach":[138],"intends":[139],"not":[140],"only":[141],"ensure":[143],"integrity":[144],"effectiveness":[146],"entire":[149],"system,":[151],"but":[152],"guarantee":[155],"correctness":[157],"usefulness":[159],"constantly":[162],"generated":[163],"financial":[164],"statements":[165],"public":[167],"dissemination.":[168],"contribution":[171],"illustrates":[178],"conceptual":[180],"framework":[181],"shows":[183],"feasibility":[185],"continuously":[187],"transactions":[190],"Copyright":[195],"\u00a9":[196],"2000":[197],"John":[198],"Wiley":[199],"&":[200],"Sons,":[201],"Ltd.":[202]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
