{"id":"https://openalex.org/W7201849030","doi":"https://doi.org/10.1109/iehns68708.2026.11607196","title":"Artificial Intelligence Detection of Earnings Management in Reporting Systems Based on Natural Language Processing Technology","display_name":"Artificial Intelligence Detection of Earnings Management in Reporting Systems Based on Natural Language Processing Technology","publication_year":2026,"publication_date":"2026-06-01","ids":{"openalex":"https://openalex.org/W7201849030","doi":"https://doi.org/10.1109/iehns68708.2026.11607196"},"language":"en","primary_location":{"id":"doi:10.1109/iehns68708.2026.11607196","doi":"https://doi.org/10.1109/iehns68708.2026.11607196","is_oa":true,"landing_page_url":"https://doi.org/10.1109/iehns68708.2026.11607196","pdf_url":null,"source":{"id":"https://openalex.org/S7407096840","display_name":"International Conference on Intelligent Engineering and Next-Gen Healthcare Systems (IEHNS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2026 International Conference on Intelligent Engineering and Next-Gen Healthcare Systems (IEHNS)","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1109/iehns68708.2026.11607196","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5117502830","display_name":"Yanrong Mou","orcid":"https://orcid.org/0009-0000-0147-2534","observed_orcids":["https://orcid.org/0009-0000-0147-2534"]},"institutions":[{"id":"https://openalex.org/I4405278431","display_name":"Wuhan Qingchuan University","ror":"https://ror.org/001rssk10","country_code":"CN","type":"education","lineage":["https://openalex.org/I4405278431"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Yanrong Mou","raw_affiliation_strings":["Wuhan Qingchuan University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Wuhan Qingchuan University","institution_ids":["https://openalex.org/I4405278431"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5117502830"],"corresponding_institution_ids":["https://openalex.org/I4405278431"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"6"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9721999764442444,"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":0.9721999764442444,"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/T13910","display_name":"Computational and Text Analysis Methods","score":0.005200000014156103,"subfield":{"id":"https://openalex.org/subfields/3300","display_name":"General Social Sciences"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.0032999999821186066,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management-detection","display_name":"earnings management detection","score":0.9369999766349792},{"id":"https://openalex.org/keywords/natural-language-processing","display_name":"natural language processing","score":0.8299999833106995},{"id":"https://openalex.org/keywords/semantic-feature-extraction","display_name":"semantic feature extraction","score":0.6140000224113464},{"id":"https://openalex.org/keywords/sentiment-analysis","display_name":"sentiment analysis","score":0.8769999742507935},{"id":"https://openalex.org/keywords/feature-fusion","display_name":"feature fusion","score":0.6549999713897705},{"id":"https://openalex.org/keywords/financial-reporting-system","display_name":"financial reporting system","score":0.5839999914169312},{"id":"https://openalex.org/keywords/artificial-intelligence-in-auditing","display_name":"artificial intelligence in auditing","score":0.9490000009536743}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4927000105381012},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.47099998593330383},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.38839998841285706},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3395000100135803},{"id":"https://openalex.org/C157170001","wikidata":"https://www.wikidata.org/wiki/Q4781507","display_name":"Applications of artificial intelligence","level":2,"score":0.33320000767707825},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3271999955177307},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.3199999928474426},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2782999873161316},{"id":"https://openalex.org/C138827492","wikidata":"https://www.wikidata.org/wiki/Q6661985","display_name":"Data processing","level":2,"score":0.2680000066757202},{"id":"https://openalex.org/C58328972","wikidata":"https://www.wikidata.org/wiki/Q184609","display_name":"Expert system","level":2,"score":0.266400009393692}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/iehns68708.2026.11607196","doi":"https://doi.org/10.1109/iehns68708.2026.11607196","is_oa":true,"landing_page_url":"https://doi.org/10.1109/iehns68708.2026.11607196","pdf_url":null,"source":{"id":"https://openalex.org/S7407096840","display_name":"International Conference on Intelligent Engineering and Next-Gen Healthcare Systems (IEHNS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2026 International Conference on Intelligent Engineering and Next-Gen Healthcare Systems (IEHNS)","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1109/iehns68708.2026.11607196","doi":"https://doi.org/10.1109/iehns68708.2026.11607196","is_oa":true,"landing_page_url":"https://doi.org/10.1109/iehns68708.2026.11607196","pdf_url":null,"source":{"id":"https://openalex.org/S7407096840","display_name":"International Conference on Intelligent Engineering and Next-Gen Healthcare Systems (IEHNS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2026 International Conference on Intelligent Engineering and Next-Gen Healthcare Systems (IEHNS)","raw_type":"proceedings-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W3133855386","https://openalex.org/W4390283987","https://openalex.org/W4392643823","https://openalex.org/W4400957930","https://openalex.org/W4402143913","https://openalex.org/W4412096730"],"related_works":["https://openalex.org/W7203944308","https://openalex.org/W7117113264","https://openalex.org/W7198005347","https://openalex.org/W7106103024","https://openalex.org/W651060837","https://openalex.org/W2962546280","https://openalex.org/W2274462347","https://openalex.org/W2731885198","https://openalex.org/W4392622706","https://openalex.org/W4319347577"],"abstract_inverted_index":{"To":[0],"address":[1],"the":[2,67,71,103,116,123,127,157],"problem":[3],"of":[4,7,47,80,86,90,119,159],"insufficient":[5],"utilization":[6],"unstructured":[8],"information":[9,121],"in":[10,74,122],"traditional":[11,95],"earnings":[12,58,160],"management":[13,59,161],"identification":[14,27,124],"methods,":[15],"this":[16,152],"paper":[17],"introduces":[18],"natural":[19],"language":[20],"processing":[21],"technology":[22],"to":[23,94,109],"construct":[24],"an":[25,78,83,88],"intelligent":[26,167],"model":[28,73,104,128],"that":[29,66,102,151],"integrates":[30],"textual":[31,120],"semantic":[32,38,113],"features":[33],"and":[34,43,82,141,169],"financial":[35],"data.":[36],"By":[37],"vectorization,":[39],"sentiment":[40],"feature":[41,45,98],"extraction,":[42],"multi-dimensional":[44],"fusion":[46],"corporate":[48],"annual":[49],"report":[50],"texts,":[51],"combined":[52],"with":[53,136],"a":[54],"deep":[55],"learning":[56],"model,":[57],"behavior":[60],"is":[61],"identified.":[62],"Experimental":[63],"results":[64,149],"show":[65,101],"proposed":[68],"method":[69,153],"outperforms":[70],"comparison":[72],"recognition":[75],"performance,":[76],"achieving":[77],"accuracy":[79,137,158],"0.861":[81,110],"F1":[84],"score":[85],"0.839,":[87],"improvement":[89],"approximately":[91],"9.8%":[92],"compared":[93],"methods.":[96],"Meanwhile,":[97],"ablation":[99],"experiments":[100],"performance":[105],"improves":[106],"from":[107],"0.781":[108],"after":[111],"introducing":[112],"vectors,":[114],"verifying":[115],"crucial":[117],"role":[118],"process.":[125],"Furthermore,":[126],"performs":[129],"stably":[130],"under":[131],"different":[132],"training":[133],"set":[134],"proportions,":[135],"remaining":[138],"between":[139],"0.821":[140],"0.861,":[142],"demonstrating":[143],"good":[144],"generalization":[145],"ability.":[146],"The":[147],"research":[148],"indicate":[150],"can":[154],"effectively":[155],"improve":[156],"identification,":[162],"providing":[163],"technical":[164],"support":[165],"for":[166],"auditing":[168],"supervision.":[170]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-08-08T00:00:00"}
