{"id":"https://openalex.org/W4391031669","doi":"https://doi.org/10.1007/978-3-031-43490-7_36","title":"Forensic Accounting and the Auditing of the Digital Banking","display_name":"Forensic Accounting and the Auditing of the Digital Banking","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4391031669","doi":"https://doi.org/10.1007/978-3-031-43490-7_36"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-031-43490-7_36","doi":"https://doi.org/10.1007/978-3-031-43490-7_36","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-43490-7_36","pdf_url":null,"source":{"id":"https://openalex.org/S4210187899","display_name":"Studies in systems, decision and control","issn_l":"2198-4182","issn":["2198-4182","2198-4190"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies in Systems, Decision and Control","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4391036397","display_name":"Artificial Intelligence-Augmented Digital Twins"},"type":"book-chapter","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/A5093747832","display_name":"Walaa Abdulla Alaaris","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Walaa Abdulla Alaaris","raw_affiliation_strings":["Freelancer, Manama, Bahrain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Freelancer, Manama, Bahrain","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025107525","display_name":"Abdalmuttaleb M. A. Musleh Al-Sartawi","orcid":"https://orcid.org/0000-0001-9755-5106","observed_orcids":["https://orcid.org/0000-0001-9755-5106"]},"institutions":[{"id":"https://openalex.org/I119050109","display_name":"Ahlia University","ror":"https://ror.org/006yvnr95","country_code":"BH","type":"education","lineage":["https://openalex.org/I119050109"]}],"countries":["BH"],"is_corresponding":true,"raw_author_name":"Abdalmuttaleb Al-Sartawi","raw_affiliation_strings":["Ahlia University, Manama, Bahrain","College of Business and Finance, Ahlia University, Manama, Bahrain"],"raw_orcid":"https://orcid.org/0000-0001-9755-5106","affiliations":[{"raw_affiliation_string":"Ahlia University, Manama, Bahrain","institution_ids":["https://openalex.org/I119050109"]},{"raw_affiliation_string":"College of Business and Finance, Ahlia University, Manama, Bahrain","institution_ids":["https://openalex.org/I119050109"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5025107525"],"corresponding_institution_ids":["https://openalex.org/I119050109"],"apc_list":null,"apc_paid":null,"fwci":57.9715,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.99713368,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":100},"biblio":{"volume":null,"issue":null,"first_page":"491","last_page":"500"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9599999785423279,"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/T13509","display_name":"Accounting and Financial Management","score":0.9599999785423279,"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/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.008299999870359898,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.007400000002235174,"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/forensic-accounting","display_name":"forensic accounting","score":1.0},{"id":"https://openalex.org/keywords/digital-banking","display_name":"digital banking","score":0.9739999771118164},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.5389999747276306},{"id":"https://openalex.org/keywords/financial-fraud-detection","display_name":"financial fraud detection","score":0.6919999718666077},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.6779999732971191},{"id":"https://openalex.org/keywords/accountant-competencies","display_name":"accountant competencies","score":0.5360000133514404},{"id":"https://openalex.org/keywords/auditor-skills","display_name":"auditor skills","score":0.6019999980926514},{"id":"https://openalex.org/keywords/asset-protection","display_name":"asset protection","score":0.8970000147819519}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7386937141418457},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7351452112197876},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6114723682403564},{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.49732545018196106}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-031-43490-7_36","doi":"https://doi.org/10.1007/978-3-031-43490-7_36","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-43490-7_36","pdf_url":null,"source":{"id":"https://openalex.org/S4210187899","display_name":"Studies in systems, decision and control","issn_l":"2198-4182","issn":["2198-4182","2198-4190"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies in Systems, Decision and Control","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4399999976158142,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.46000000834465027,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":54,"referenced_works":["https://openalex.org/W1532289425","https://openalex.org/W2018779300","https://openalex.org/W2032229569","https://openalex.org/W2063364984","https://openalex.org/W2078416735","https://openalex.org/W2082758646","https://openalex.org/W2086149838","https://openalex.org/W2114060717","https://openalex.org/W2131715540","https://openalex.org/W2322800685","https://openalex.org/W2494259578","https://openalex.org/W2809292661","https://openalex.org/W2970811942","https://openalex.org/W3016335097","https://openalex.org/W3021758577","https://openalex.org/W3021788740","https://openalex.org/W3034271530","https://openalex.org/W3034312661","https://openalex.org/W3107224821","https://openalex.org/W3153965070","https://openalex.org/W3165982352","https://openalex.org/W3170725296","https://openalex.org/W3172430528","https://openalex.org/W3174879927","https://openalex.org/W3207734910","https://openalex.org/W4200290088","https://openalex.org/W4205141813","https://openalex.org/W4210266421","https://openalex.org/W4210285549","https://openalex.org/W4213100917","https://openalex.org/W4213423307","https://openalex.org/W4220928384","https://openalex.org/W4226315612","https://openalex.org/W4226420692","https://openalex.org/W4226442908","https://openalex.org/W4240058040","https://openalex.org/W4240892312","https://openalex.org/W4248539363","https://openalex.org/W4251878340","https://openalex.org/W4283205090","https://openalex.org/W4294000630","https://openalex.org/W4309491692","https://openalex.org/W4309582879","https://openalex.org/W4309582902","https://openalex.org/W4309791483","https://openalex.org/W4312263779","https://openalex.org/W4317888345","https://openalex.org/W4318328927","https://openalex.org/W4318328937","https://openalex.org/W4320149785","https://openalex.org/W4321106004","https://openalex.org/W4324322174","https://openalex.org/W4362470302","https://openalex.org/W4404004449"],"related_works":["https://openalex.org/W7118298743","https://openalex.org/W7223228315","https://openalex.org/W7150944682","https://openalex.org/W4413408936","https://openalex.org/W7130517693","https://openalex.org/W3208958879","https://openalex.org/W7216469994","https://openalex.org/W4404701963","https://openalex.org/W7202251669","https://openalex.org/W4246810031"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":12},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2024-01-20T00:00:00"}
