{"id":"https://openalex.org/W754453689","doi":"https://doi.org/10.1007/s00521-015-1944-6","title":"Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks","display_name":"Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks","publication_year":2015,"publication_date":"2015-06-26","ids":{"openalex":"https://openalex.org/W754453689","doi":"https://doi.org/10.1007/s00521-015-1944-6","mag":"754453689"},"language":"en","primary_location":{"id":"doi:10.1007/s00521-015-1944-6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s00521-015-1944-6","pdf_url":null,"source":{"id":"https://openalex.org/S147897268","display_name":"Neural Computing and Applications","issn_l":"0941-0643","issn":["0941-0643","1433-3058"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Neural Computing and Applications","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/A5003705831","display_name":"Manuel \u00c1. Fern\u00e1ndez-G\u00e1mez","orcid":"https://orcid.org/0000-0003-1033-3784"},"institutions":[{"id":"https://openalex.org/I82767444","display_name":"Universidad de M\u00e1laga","ror":"https://ror.org/036b2ww28","country_code":"ES","type":"education","lineage":["https://openalex.org/I82767444"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"M. A. Fern\u00e1ndez-G\u00e1mez","raw_affiliation_strings":["Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain","Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain","institution_ids":["https://openalex.org/I82767444"]},{"raw_affiliation_string":"Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain#TAB#","institution_ids":["https://openalex.org/I82767444"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052419111","display_name":"Francisco Garc\u00eda-Lagos","orcid":"https://orcid.org/0000-0002-9664-0832"},"institutions":[{"id":"https://openalex.org/I82767444","display_name":"Universidad de M\u00e1laga","ror":"https://ror.org/036b2ww28","country_code":"ES","type":"education","lineage":["https://openalex.org/I82767444"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"F. Garc\u00eda-Lagos","raw_affiliation_strings":["Department of Electronic Technology, University of M\u00e1laga, M\u00e1laga, Spain","Department of Electronic Technology, University of Malaga, Malaga, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Electronic Technology, University of M\u00e1laga, M\u00e1laga, Spain","institution_ids":["https://openalex.org/I82767444"]},{"raw_affiliation_string":"Department of Electronic Technology, University of Malaga, Malaga, Spain","institution_ids":["https://openalex.org/I82767444"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055245379","display_name":"Jos\u00e9 Ram\u00f3n S\u00e1nchez-Serrano","orcid":null},"institutions":[{"id":"https://openalex.org/I82767444","display_name":"Universidad de M\u00e1laga","ror":"https://ror.org/036b2ww28","country_code":"ES","type":"education","lineage":["https://openalex.org/I82767444"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"J. R. S\u00e1nchez-Serrano","raw_affiliation_strings":["Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain","Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain","institution_ids":["https://openalex.org/I82767444"]},{"raw_affiliation_string":"Department of Finance and Accounting, University of M\u00e1laga, M\u00e1laga, Spain#TAB#","institution_ids":["https://openalex.org/I82767444"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5052419111"],"corresponding_institution_ids":["https://openalex.org/I82767444"],"apc_list":{"value":3290,"currency":"USD","value_usd":3290},"apc_paid":null,"fwci":1.7518,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.87114009,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"27","issue":"5","first_page":"1427","last_page":"1444"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.996399998664856,"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":0.996399998664856,"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/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9746999740600586,"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/T11326","display_name":"Stock Market Forecasting Methods","score":0.932200014591217,"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/artificial-neural-network","display_name":"Artificial neural network","score":0.6926409602165222},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.681102991104126},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.6274932622909546},{"id":"https://openalex.org/keywords/identification","display_name":"Identification (biology)","score":0.6086276769638062},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.5653805136680603},{"id":"https://openalex.org/keywords/multilayer-perceptron","display_name":"Multilayer perceptron","score":0.5191454291343689},{"id":"https://openalex.org/keywords/predictive-modelling","display_name":"Predictive modelling","score":0.5134204626083374},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5079901814460754},{"id":"https://openalex.org/keywords/computational-science-and-engineering","display_name":"Computational Science and Engineering","score":0.47382983565330505},{"id":"https://openalex.org/keywords/financial-ratio","display_name":"Financial ratio","score":0.443244069814682},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.44180846214294434},{"id":"https://openalex.org/keywords/set","display_name":"Set (abstract data type)","score":0.4191516935825348},{"id":"https://openalex.org/keywords/variables","display_name":"Variables","score":0.41904884576797485},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.39987778663635254},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.3924955725669861},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.37640127539634705},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.29908379912376404},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.25052493810653687},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.16411235928535461}],"concepts":[{"id":"https://openalex.org/C50644808","wikidata":"https://www.wikidata.org/wiki/Q192776","display_name":"Artificial neural network","level":2,"score":0.6926409602165222},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.681102991104126},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6274932622909546},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.6086276769638062},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5653805136680603},{"id":"https://openalex.org/C179717631","wikidata":"https://www.wikidata.org/wiki/Q2991667","display_name":"Multilayer perceptron","level":3,"score":0.5191454291343689},{"id":"https://openalex.org/C45804977","wikidata":"https://www.wikidata.org/wiki/Q7239673","display_name":"Predictive modelling","level":2,"score":0.5134204626083374},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5079901814460754},{"id":"https://openalex.org/C68597687","wikidata":"https://www.wikidata.org/wiki/Q362601","display_name":"Computational Science and Engineering","level":2,"score":0.47382983565330505},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.443244069814682},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.44180846214294434},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.4191516935825348},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.41904884576797485},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39987778663635254},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.3924955725669861},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.37640127539634705},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29908379912376404},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25052493810653687},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.16411235928535461},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/s00521-015-1944-6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s00521-015-1944-6","pdf_url":null,"source":{"id":"https://openalex.org/S147897268","display_name":"Neural Computing and Applications","issn_l":"0941-0643","issn":["0941-0643","1433-3058"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Neural Computing and Applications","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":76,"referenced_works":["https://openalex.org/W4908236","https://openalex.org/W203538161","https://openalex.org/W398998171","https://openalex.org/W938624089","https://openalex.org/W1265438209","https://openalex.org/W1513562840","https://openalex.org/W1554663460","https://openalex.org/W1569512666","https://openalex.org/W1935917535","https://openalex.org/W1964168965","https://openalex.org/W1966510486","https://openalex.org/W1969150446","https://openalex.org/W1974638944","https://openalex.org/W1976545335","https://openalex.org/W1987080542","https://openalex.org/W1988115241","https://openalex.org/W1996727720","https://openalex.org/W1999189692","https://openalex.org/W2006168445","https://openalex.org/W2014623570","https://openalex.org/W2020377294","https://openalex.org/W2021330642","https://openalex.org/W2023944948","https://openalex.org/W2024295450","https://openalex.org/W2027332422","https://openalex.org/W2028261688","https://openalex.org/W2031979791","https://openalex.org/W2042487301","https://openalex.org/W2046178943","https://openalex.org/W2048366037","https://openalex.org/W2051076839","https://openalex.org/W2057190074","https://openalex.org/W2068878071","https://openalex.org/W2070769602","https://openalex.org/W2075011025","https://openalex.org/W2075288496","https://openalex.org/W2078455576","https://openalex.org/W2079077098","https://openalex.org/W2087331442","https://openalex.org/W2093005062","https://openalex.org/W2102041666","https://openalex.org/W2102596683","https://openalex.org/W2103496339","https://openalex.org/W2120350343","https://openalex.org/W2130319872","https://openalex.org/W2131136597","https://openalex.org/W2134514463","https://openalex.org/W2136156070","https://openalex.org/W2152820192","https://openalex.org/W2154707427","https://openalex.org/W2160184254","https://openalex.org/W2164046043","https://openalex.org/W2257038642","https://openalex.org/W2268712472","https://openalex.org/W2319794630","https://openalex.org/W2323469645","https://openalex.org/W2503993098","https://openalex.org/W2797734127","https://openalex.org/W2799061466","https://openalex.org/W2911817394","https://openalex.org/W3015287909","https://openalex.org/W3121295534","https://openalex.org/W3121620818","https://openalex.org/W3121910114","https://openalex.org/W3122352666","https://openalex.org/W3122399125","https://openalex.org/W3122795369","https://openalex.org/W3125898175","https://openalex.org/W4230946174","https://openalex.org/W4243213301","https://openalex.org/W4256358309","https://openalex.org/W4285719527","https://openalex.org/W4292023222","https://openalex.org/W4293005804","https://openalex.org/W4362230038","https://openalex.org/W4388297464"],"related_works":["https://openalex.org/W4390638272","https://openalex.org/W2472237121","https://openalex.org/W4323316863","https://openalex.org/W1985111449","https://openalex.org/W4304789336","https://openalex.org/W2340692695","https://openalex.org/W1966777693","https://openalex.org/W1926317180","https://openalex.org/W3192139338","https://openalex.org/W2084921244"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2025-10-10T00:00:00"}
