{"id":"https://openalex.org/W4405982333","doi":"https://doi.org/10.1007/978-3-031-73058-0_18","title":"Machine Learning Applied in\u00a0Government Audit with\u00a0Focus on\u00a0Financial Statement: A Systematic Literature Review","display_name":"Machine Learning Applied in\u00a0Government Audit with\u00a0Focus on\u00a0Financial Statement: A Systematic Literature Review","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W4405982333","doi":"https://doi.org/10.1007/978-3-031-73058-0_18"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-031-73058-0_18","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-73058-0_18","pdf_url":null,"source":{"id":"https://openalex.org/S2764900261","display_name":"Communications in computer and information science","issn_l":"1865-0929","issn":["1865-0929","1865-0937"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Communications in Computer and Information Science","raw_type":"book-chapter"},"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/A5090066793","display_name":"Heloisa Guimar\u00e3es Coelho","orcid":"https://orcid.org/0000-0002-9593-4070"},"institutions":[{"id":"https://openalex.org/I4210147816","display_name":"Instituto Federal do Maranh\u00e3o","ror":"https://ror.org/05rm1p636","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210147816"]},{"id":"https://openalex.org/I83863532","display_name":"Polytechnic Institute of Porto","ror":"https://ror.org/04988re48","country_code":"PT","type":"education","lineage":["https://openalex.org/I83863532"]}],"countries":["BR","PT"],"is_corresponding":true,"raw_author_name":"Heloisa Guimar\u00e3es Coelho","raw_affiliation_strings":["Federal Institute of Maranh\u00e3o, S\u00e3o Lu\u00eds, Brazil","Polytechnic of Porto, Porto, Portugal"],"raw_orcid":"https://orcid.org/0000-0002-9593-4070","affiliations":[{"raw_affiliation_string":"Federal Institute of Maranh\u00e3o, S\u00e3o Lu\u00eds, Brazil","institution_ids":["https://openalex.org/I4210147816"]},{"raw_affiliation_string":"Polytechnic of Porto, Porto, Portugal","institution_ids":["https://openalex.org/I83863532"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007629138","display_name":"Goreti Marreiros","orcid":"https://orcid.org/0000-0003-4417-8401"},"institutions":[{"id":"https://openalex.org/I83863532","display_name":"Polytechnic Institute of Porto","ror":"https://ror.org/04988re48","country_code":"PT","type":"education","lineage":["https://openalex.org/I83863532"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Goreti Marreiros","raw_affiliation_strings":["Polytechnic of Porto, Porto, Portugal"],"raw_orcid":"https://orcid.org/0000-0003-4417-8401","affiliations":[{"raw_affiliation_string":"Polytechnic of Porto, Porto, Portugal","institution_ids":["https://openalex.org/I83863532"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5056604868","display_name":"Lu\u00eds Fernando Maia Santos Silva","orcid":"https://orcid.org/0000-0002-9388-6386"},"institutions":[{"id":"https://openalex.org/I4210147816","display_name":"Instituto Federal do Maranh\u00e3o","ror":"https://ror.org/05rm1p636","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210147816"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Luis Fernando Maia","raw_affiliation_strings":["Federal Institute of Maranh\u00e3o, S\u00e3o Lu\u00eds, Brazil"],"raw_orcid":"https://orcid.org/0000-0002-9388-6386","affiliations":[{"raw_affiliation_string":"Federal Institute of Maranh\u00e3o, S\u00e3o Lu\u00eds, Brazil","institution_ids":["https://openalex.org/I4210147816"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5090066793"],"corresponding_institution_ids":["https://openalex.org/I4210147816","https://openalex.org/I83863532"],"apc_list":null,"apc_paid":null,"fwci":6.3929,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.91867063,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"215","last_page":"225"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.9150000214576721,"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"}},"topics":[{"id":"https://openalex.org/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.9150000214576721,"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/audit","display_name":"Audit","score":0.7831547260284424},{"id":"https://openalex.org/keywords/statement","display_name":"Statement (logic)","score":0.7033886909484863},{"id":"https://openalex.org/keywords/focus","display_name":"Focus (optics)","score":0.607795000076294},{"id":"https://openalex.org/keywords/financial-statement","display_name":"Financial statement","score":0.5911455154418945},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.584485650062561},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5666431784629822},{"id":"https://openalex.org/keywords/financial-audit","display_name":"Financial Audit","score":0.48196670413017273},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.42091965675354004},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.35465285181999207},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.3303336501121521},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.19701078534126282},{"id":"https://openalex.org/keywords/linguistics","display_name":"Linguistics","score":0.08675393462181091},{"id":"https://openalex.org/keywords/philosophy","display_name":"Philosophy","score":0.06598356366157532},{"id":"https://openalex.org/keywords/physics","display_name":"Physics","score":0.044147491455078125}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7831547260284424},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.7033886909484863},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.607795000076294},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5911455154418945},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.584485650062561},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5666431784629822},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.48196670413017273},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.42091965675354004},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35465285181999207},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3303336501121521},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19701078534126282},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.08675393462181091},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.06598356366157532},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.044147491455078125},{"id":"https://openalex.org/C120665830","wikidata":"https://www.wikidata.org/wiki/Q14620","display_name":"Optics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-031-73058-0_18","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-73058-0_18","pdf_url":null,"source":{"id":"https://openalex.org/S2764900261","display_name":"Communications in computer and information science","issn_l":"1865-0929","issn":["1865-0929","1865-0937"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Communications in Computer and Information Science","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W3123893780","https://openalex.org/W3142537071","https://openalex.org/W3155979114","https://openalex.org/W4312126312","https://openalex.org/W4313436103","https://openalex.org/W7002156290"],"related_works":["https://openalex.org/W4296563266","https://openalex.org/W2352719938","https://openalex.org/W2175270820","https://openalex.org/W2275845836","https://openalex.org/W595463540","https://openalex.org/W2504985113","https://openalex.org/W1488115753","https://openalex.org/W3122729529","https://openalex.org/W3195589512","https://openalex.org/W52452666"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-01-22T23:29:09.771500","created_date":"2025-10-10T00:00:00"}
