{"id":"https://openalex.org/W1964683175","doi":"https://doi.org/10.1002/(sici)1099-1174(199609)5:3<147::aid-isaf108>3.0.co;2-f","title":"Belief Networks for Expert System Development in Auditing","display_name":"Belief Networks for Expert System Development in Auditing","publication_year":1996,"publication_date":"1996-09-01","ids":{"openalex":"https://openalex.org/W1964683175","doi":"https://doi.org/10.1002/(sici)1099-1174(199609)5:3<147::aid-isaf108>3.0.co;2-f","mag":"1964683175"},"language":"en","primary_location":{"id":"doi:10.1002/(sici)1099-1174(199609)5:3<147::aid-isaf108>3.0.co;2-f","is_oa":false,"landing_page_url":"https://doi.org/10.1002/(sici)1099-1174(199609)5:3<147::aid-isaf108>3.0.co;2-f","pdf_url":null,"source":{"id":"https://openalex.org/S67471091","display_name":"Intelligent Systems in Accounting Finance & Management","issn_l":"1055-615X","issn":["1055-615X","1099-1174"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intelligent Systems in Accounting, Finance &amp; Management","raw_type":"journal-article"},"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/A5053875023","display_name":"Sumit Sarkar","orcid":"https://orcid.org/0000-0003-3045-1024"},"institutions":[{"id":"https://openalex.org/I121820613","display_name":"Louisiana State University","ror":"https://ror.org/05ect4e57","country_code":"US","type":"education","lineage":["https://openalex.org/I121820613"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Sumit Sarkar","raw_affiliation_strings":["Louisiana State University, Baton Rouge, LA, USA","Louisiana State University,Baton Rouge,LA,USA"],"affiliations":[{"raw_affiliation_string":"Louisiana State University, Baton Rouge, LA, USA","institution_ids":["https://openalex.org/I121820613"]},{"raw_affiliation_string":"Louisiana State University,Baton Rouge,LA,USA","institution_ids":["https://openalex.org/I121820613"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073739262","display_name":"Ram S. Sriram","orcid":null},"institutions":[{"id":"https://openalex.org/I181565077","display_name":"Georgia State University","ror":"https://ror.org/03qt6ba18","country_code":"US","type":"education","lineage":["https://openalex.org/I181565077"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ram S. Sriram","raw_affiliation_strings":["Georgia State University, Atlanta, GA, USA","Georgia State University; Atlanta GA USA"],"affiliations":[{"raw_affiliation_string":"Georgia State University, Atlanta, GA, USA","institution_ids":["https://openalex.org/I181565077"]},{"raw_affiliation_string":"Georgia State University; Atlanta GA USA","institution_ids":["https://openalex.org/I181565077"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025067697","display_name":"Shibu Joykutty","orcid":null},"institutions":[{"id":"https://openalex.org/I110995367","display_name":"Sprint (United States)","ror":"https://ror.org/04rxdpa15","country_code":"US","type":"company","lineage":["https://openalex.org/I110995367"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Shibu Joykutty","raw_affiliation_strings":["Corporate Audit Services, Sprint, Inc., USA","Corporate Audit Services, Sprint, Inc., USA#TAB#"],"affiliations":[{"raw_affiliation_string":"Corporate Audit Services, Sprint, Inc., USA","institution_ids":["https://openalex.org/I110995367"]},{"raw_affiliation_string":"Corporate Audit Services, Sprint, Inc., USA#TAB#","institution_ids":["https://openalex.org/I110995367"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5053875023"],"corresponding_institution_ids":["https://openalex.org/I121820613"],"apc_list":{"value":2630,"currency":"USD","value_usd":2630},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.08927187,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"5","issue":"3","first_page":"147","last_page":"163"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11303","display_name":"Bayesian Modeling and Causal Inference","score":0.994700014591217,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11303","display_name":"Bayesian Modeling and Causal Inference","score":0.994700014591217,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10906","display_name":"AI-based Problem Solving and Planning","score":0.974399983882904,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10538","display_name":"Data Mining Algorithms and Applications","score":0.9718000292778015,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.621408998966217},{"id":"https://openalex.org/keywords/development","display_name":"Development (topology)","score":0.4168986678123474},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.40345141291618347},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.3854496479034424},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.38233715295791626},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.36004573106765747},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.16363942623138428},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.09060493111610413}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.621408998966217},{"id":"https://openalex.org/C2776542497","wikidata":"https://www.wikidata.org/wiki/Q5266672","display_name":"Development (topology)","level":2,"score":0.4168986678123474},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40345141291618347},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3854496479034424},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.38233715295791626},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.36004573106765747},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.16363942623138428},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09060493111610413},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/(sici)1099-1174(199609)5:3<147::aid-isaf108>3.0.co;2-f","is_oa":false,"landing_page_url":"https://doi.org/10.1002/(sici)1099-1174(199609)5:3<147::aid-isaf108>3.0.co;2-f","pdf_url":null,"source":{"id":"https://openalex.org/S67471091","display_name":"Intelligent Systems in Accounting Finance & Management","issn_l":"1055-615X","issn":["1055-615X","1099-1174"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intelligent Systems in Accounting, Finance &amp; Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W588928072","https://openalex.org/W1484545635","https://openalex.org/W1495982240","https://openalex.org/W1505477995","https://openalex.org/W1528377419","https://openalex.org/W1593793857","https://openalex.org/W2005596732","https://openalex.org/W2016289761","https://openalex.org/W2047196013","https://openalex.org/W2053247709","https://openalex.org/W2062401349","https://openalex.org/W2066969655","https://openalex.org/W2072190146","https://openalex.org/W2081663933","https://openalex.org/W2105716221","https://openalex.org/W2115164315","https://openalex.org/W2147442989","https://openalex.org/W2155266309","https://openalex.org/W2157041604","https://openalex.org/W2162290502","https://openalex.org/W2165035706","https://openalex.org/W2171009238","https://openalex.org/W2185628600","https://openalex.org/W2317912355","https://openalex.org/W2598771954","https://openalex.org/W2610631368","https://openalex.org/W3121215811","https://openalex.org/W3123413569","https://openalex.org/W4236554388","https://openalex.org/W4250143236","https://openalex.org/W4289258965","https://openalex.org/W4300111185","https://openalex.org/W4301347335","https://openalex.org/W4403784853"],"related_works":["https://openalex.org/W2404937507","https://openalex.org/W2030757640","https://openalex.org/W3121186197","https://openalex.org/W2373849942","https://openalex.org/W151161666","https://openalex.org/W2118407572","https://openalex.org/W2260291664","https://openalex.org/W2360464208","https://openalex.org/W2071653420","https://openalex.org/W4366384404"],"abstract_inverted_index":{"This":[0,48],"study":[1,118],"examines":[2],"the":[3,68,90,94,100,107,126,152,158,181,203,229,263,274],"use":[4],"of":[5,32,71,78,110,116,157,188,208],"a":[6,35,72,79,111,121,173,186,195,209,222,253],"belief":[7,21,52,80,137,223,230],"network":[8,22,53,81,91,138,175,231,275],"based":[9,41,140,251],"expert":[10],"system":[11,264],"for":[12,18,228],"an":[13,147],"auditing":[14],"task\u2014financial":[15],"distress":[16],"evaluation":[17],"banks.":[19],"A":[20],"uses":[23,146],"probability":[24,46,259],"measures":[25],"to":[26,60,82,131,150,160,171,238,281],"store":[27],"important":[28,190,206],"dependencies":[29,96,163],"across":[30,97,164],"variables":[31,98,165],"interest":[33],"in":[34,63,99,245,273],"problem":[36,101],"domain,":[37],"and":[38,58,106,133,218,235,278],"makes":[39],"inferences":[40],"on":[42,87,141,185,252,269],"observed":[43],"evidence":[44],"using":[45,169,267],"calculus.":[47],"paper":[49],"discusses":[50],"how":[51,88,120,240],"structures":[54,139],"can":[55,128,242],"be":[56,129,282],"constructed,":[57],"used":[59,130,184,237,272],"assist":[61,243],"auditor's":[62],"making":[64,246],"appropriate":[65],"recommendations":[66,247],"regarding":[67],"financial":[69,104,108,192,249,256],"health":[70,109,250],"bank":[73,191],"under":[74],"audit.":[75],"The":[76,113,144,155,198,258],"ability":[77,156],"make":[83],"reliable":[84],"predictions":[85],"depends":[86],"well":[89],"structure":[92,176,232],"reflects":[93],"underlying":[95],"domain":[102],"(e.g.":[103],"ratios":[105,193,200],"bank).":[112],"first":[114],"part":[115],"this":[117],"illustrates":[119],"computer":[122],"program":[123,145,159,182,204],"developed":[124],"by":[125,168,202,262],"authors":[127],"generate":[132],"evaluate":[134],"different":[135],"feasible":[136],"historical":[142],"data.":[143,179],"information-theoretic":[148],"measure":[149],"compare":[151],"alternative":[153],"structures.":[154],"identify":[161],"existing":[162],"is":[166,183,226,236],"demonstrated":[167],"it":[170,241],"reconstruct":[172],"known":[174],"from":[177],"simulated":[178],"Next,":[180],"database":[187],"twelve":[189],"over":[194],"three-year":[196],"period.":[197],"predictive":[199],"identified":[201,233],"reflect":[205],"areas":[207],"bank's":[210,254],"health,":[211],"such":[212],"as":[213],"loan":[214],"quality,":[215],"efficiency,":[216],"profitability":[217],"capital":[219],"adequacy.":[220],"Finally,":[221],"revision":[224],"mechanism":[225],"encoded":[227],"earlier,":[234],"illustrate":[239],"auditors":[244],"about":[248],"critical":[255],"ratios.":[257],"estimates":[260],"provided":[261],"are":[265,279],"validated":[266],"data":[268],"banks":[270],"not":[271],"design":[276],"stage,":[277],"found":[280],"reliable.":[283]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}