{"id":"https://openalex.org/W4382811393","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1723","title":"Risk Assessment Using Predictive Analytics","display_name":"Risk Assessment Using Predictive Analytics","publication_year":2023,"publication_date":"2023-05-17","ids":{"openalex":"https://openalex.org/W4382811393","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1723"},"language":"en","primary_location":{"id":"doi:10.26668/businessreview/2023.v8i5.1723","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1723","is_oa":true,"landing_page_url":"https://doi.org/10.26668/businessreview/2023.v8i5.1723","pdf_url":"https://www.openaccessojs.com/JBReview/article/download/1723/757","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.openaccessojs.com/JBReview/article/download/1723/757","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043703018","display_name":"Eid Mohammed Alotaibi","orcid":"https://orcid.org/0000-0002-0692-9430","observed_orcids":["https://orcid.org/0000-0002-0692-9430"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Eid Mohammed Alotaibi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0692-9430","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5043703018"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.4486,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.97984945,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"8","issue":"5","first_page":"e01723","last_page":"e01723"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8363999724388123,"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":0.8363999724388123,"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/T11734","display_name":"Decision Support System Applications","score":0.020999999716877937,"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"}},{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.020899999886751175,"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/audit-risk-assessment","display_name":"audit risk assessment","score":0.9940000176429749},{"id":"https://openalex.org/keywords/predictive-analytics","display_name":"predictive analytics","score":0.9990000128746033},{"id":"https://openalex.org/keywords/audit-decision-making","display_name":"audit decision-making","score":0.7390000224113464},{"id":"https://openalex.org/keywords/high-risk-factors","display_name":"high-risk factors","score":0.7480000257492065},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8270000219345093},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7689999938011169},{"id":"https://openalex.org/keywords/saudi-companies","display_name":"Saudi companies","score":0.5899999737739563}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7815327644348145},{"id":"https://openalex.org/C83209312","wikidata":"https://www.wikidata.org/wiki/Q1053367","display_name":"Predictive analytics","level":2,"score":0.6900293827056885},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.6159292459487915},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.536961019039154},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.524059534072876},{"id":"https://openalex.org/C12174686","wikidata":"https://www.wikidata.org/wiki/Q1058438","display_name":"Risk assessment","level":2,"score":0.5103585124015808},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.4612606167793274},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.4416603147983551},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.43750500679016113},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.3239617347717285},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.18857574462890625},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1569761335849762},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1218189001083374},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.26668/businessreview/2023.v8i5.1723","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1723","is_oa":true,"landing_page_url":"https://doi.org/10.26668/businessreview/2023.v8i5.1723","pdf_url":"https://www.openaccessojs.com/JBReview/article/download/1723/757","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001601598","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=8956992","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/8956992.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, Vol. 8, N\u00ba. 5, 2023 (Ejemplar dedicado a: Continuous publication; e01897)","raw_type":"text (article)"},{"id":"pmh:oai:ojs2.openaccessojs.com:article/1723","doi":null,"is_oa":true,"landing_page_url":"https://openaccessojs.com/JBReview/article/view/1723","pdf_url":"https://openaccessojs.com/JBReview/article/download/1723/757","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Professional Business Review; Vol. 8 No. 5 (2023): Continuous publication; e01723","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.26668/businessreview/2023.v8i5.1723","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1723","is_oa":true,"landing_page_url":"https://doi.org/10.26668/businessreview/2023.v8i5.1723","pdf_url":"https://www.openaccessojs.com/JBReview/article/download/1723/757","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.4699999988079071}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4382811393.pdf","grobid_xml":"https://content.openalex.org/works/W4382811393.grobid-xml"},"referenced_works_count":27,"referenced_works":["https://openalex.org/W49973284","https://openalex.org/W798401896","https://openalex.org/W1964703138","https://openalex.org/W2075192667","https://openalex.org/W2104106937","https://openalex.org/W2117744296","https://openalex.org/W2136451344","https://openalex.org/W2153516880","https://openalex.org/W2181616869","https://openalex.org/W2531733772","https://openalex.org/W2783918566","https://openalex.org/W2804274048","https://openalex.org/W2916062148","https://openalex.org/W2948678706","https://openalex.org/W2952116149","https://openalex.org/W3033593591","https://openalex.org/W3128690266","https://openalex.org/W3150796314","https://openalex.org/W3151685851","https://openalex.org/W3174755010","https://openalex.org/W4280520252","https://openalex.org/W4285029640","https://openalex.org/W4297496713","https://openalex.org/W4298148020","https://openalex.org/W4310717108","https://openalex.org/W4382020390","https://openalex.org/W4404569448"],"related_works":["https://openalex.org/W7211868670","https://openalex.org/W7110980359","https://openalex.org/W7143317528","https://openalex.org/W7163392487","https://openalex.org/W7220100836","https://openalex.org/W7107856938","https://openalex.org/W6968575544","https://openalex.org/W7108995420","https://openalex.org/W7125531408","https://openalex.org/W7117146089"],"abstract_inverted_index":{"Purpose:":[0],"This":[1,20,39,67,90,260],"research":[2,21,73,122,127,203],"paper":[3,261],"uses":[4],"design":[5,71,125,280],"science":[6,72,126,281],"methodology":[7,91,128,282],"to":[8,24,87,113,131,155,163,209,219,257,274,286,311],"develop":[9,132,287],"and":[10,28,43,97,133,186,243,278,288],"evaluate":[11,134,289],"a":[12,45,61,77,109,135,250],"predictive":[13,35,46,99,136,146,210,227,237,268,290,302],"analytics":[14,47,100,137,147,211,228,238,269,291,303],"model":[15,48,138,148,172],"for":[16,49,95,102,139,149,160,184,304],"audit":[17,31,50,59,103,140,150,213,230,240,275,306],"risk":[18,32,51,104,141,151,191,214,241,276,307],"assessment.":[19,142,215],"therefore":[22],"contributes":[23],"improving":[25,305],"the":[26,58,70,82,114,118,124,223,244,299,312,316],"accuracy":[27,252],"efficiency":[29],"of":[30,60,84,120,189,225,235,266,301],"assessment":[33,152,242,277],"through":[34],"analytics.":[36],"Theoretical":[37],"framework:":[38],"study":[40,68,295],"involved":[41],"developing":[42,96],"evaluating":[44,98],"assessment,":[52,105,308],"with":[53,178],"it":[54,107],"being":[55],"tested":[56],"during":[57],"publicly":[62],"listed":[63],"Saudi":[64],"company.":[65],"Design/methodology/approach:":[66],"adopted":[69],"methodology,":[74],"which":[75],"is":[76,92],"problem-solving":[78,115],"approach":[79,112],"that":[80,192,247],"involves":[81],"creation":[83],"innovative":[85],"solutions":[86],"practical":[88,198],"problems.":[89],"particularly":[93],"relevant":[94],"models":[101],"because":[106],"provides":[108,181,296],"structured,":[110],"systematic":[111],"process.":[116],"In":[117],"context":[119],"this":[121,294],"paper,":[123],"was":[129,153],"used":[130,285],"Findings:":[143],"The":[144,171,232],"proposed":[145],"found":[154],"be":[156,222,271,284],"an":[157,179],"effective":[158],"tool":[159],"helping":[161],"auditors":[162],"make":[164],"informed":[165],"decisions":[166],"based":[167],"on":[168,229,315],"data":[169],"analysis.":[170],"accurately":[173],"identifies":[174],"high-risk":[175],"factors":[176],"associated":[177],"organization,":[180],"valuable":[182],"insights":[183,297],"decision-making,":[185],"highlights":[187],"areas":[188,207,256],"potential":[190,245],"may":[193],"require":[194],"further":[195],"investigation.":[196],"Research,":[197],"&":[199],"social":[200],"implications:":[201],"Future":[202],"could":[204,248],"explore":[205],"several":[206],"related":[208],"in":[212,239],"One":[216],"important":[217,255],"area":[218],"investigate":[220],"would":[221],"impact":[224],"using":[226,236],"quality.":[231],"ethical":[233],"implications":[234],"biases":[246],"affect":[249],"model\u2019s":[251],"are":[253],"also":[254],"explore.":[258],"Originality/value:":[259],"helps":[262],"improve":[263],"our":[264],"understanding":[265],"how":[267,279],"can":[270,283],"effectively":[272],"applied":[273],"models.":[292],"Furthermore,":[293],"about":[298],"effectiveness":[300],"thus":[309],"contributing":[310],"existing":[313],"literature":[314],"topic.":[317]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2023-07-02T00:00:00"}