{"id":"https://openalex.org/W2342262257","doi":"https://doi.org/10.1007/s10796-016-9647-9","title":"Fraud detection using fraud triangle risk factors","display_name":"Fraud detection using fraud triangle risk factors","publication_year":2016,"publication_date":"2016-04-12","ids":{"openalex":"https://openalex.org/W2342262257","doi":"https://doi.org/10.1007/s10796-016-9647-9","mag":"2342262257"},"language":"en","primary_location":{"id":"doi:10.1007/s10796-016-9647-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10796-016-9647-9","pdf_url":null,"source":{"id":"https://openalex.org/S181659395","display_name":"Information Systems Frontiers","issn_l":"1387-3326","issn":["1387-3326","1572-9419"],"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":"Information Systems Frontiers","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/A5006141410","display_name":"Shaio Yan Huang","orcid":"https://orcid.org/0000-0002-3646-403X"},"institutions":[{"id":"https://openalex.org/I148099254","display_name":"National Chung Cheng University","ror":"https://ror.org/0028v3876","country_code":"TW","type":"education","lineage":["https://openalex.org/I148099254"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Shaio Yan Huang","raw_affiliation_strings":["Department of Accounting and Information Technology, Advanced Institute of Manufacturing with High-tech Innovations, National Chung Cheng University, 168 University Rd., Min-Hsiung, Chia-Yi, Taiwan, 62102"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Technology, Advanced Institute of Manufacturing with High-tech Innovations, National Chung Cheng University, 168 University Rd., Min-Hsiung, Chia-Yi, Taiwan, 62102","institution_ids":["https://openalex.org/I148099254"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5005926477","display_name":"Chi-Chen Lin","orcid":null},"institutions":[{"id":"https://openalex.org/I43566213","display_name":"National Taipei University of Business","ror":"https://ror.org/029hrv109","country_code":"TW","type":"education","lineage":["https://openalex.org/I43566213"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Chi-Chen Lin","raw_affiliation_strings":["Department of Accounting Information, National Taipei University of Business, 1, Sec. 3, Zhongxiao E. Rd., Taipei, 106, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting Information, National Taipei University of Business, 1, Sec. 3, Zhongxiao E. Rd., Taipei, 106, Taiwan","institution_ids":["https://openalex.org/I43566213"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014914996","display_name":"An\u2010An Chiu","orcid":null},"institutions":[{"id":"https://openalex.org/I4880106","display_name":"Feng Chia University","ror":"https://ror.org/05vhczg54","country_code":"TW","type":"education","lineage":["https://openalex.org/I4880106"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"An-An Chiu","raw_affiliation_strings":["Department of International Trade, Feng Chia University, 100, Wenhwa Rd., Taichung, 407, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of International Trade, Feng Chia University, 100, Wenhwa Rd., Taichung, 407, Taiwan","institution_ids":["https://openalex.org/I4880106"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091354653","display_name":"David C. Yen","orcid":"https://orcid.org/0000-0001-7093-0877"},"institutions":[{"id":"https://openalex.org/I122713931","display_name":"SUNY Oneonta","ror":"https://ror.org/02r3ym141","country_code":"US","type":"education","lineage":["https://openalex.org/I122713931"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"David C. Yen","raw_affiliation_strings":["School of Economics and Business, SUNY College at Oneonta, 226 Netzer Administration Bldg., Oneonta, NY, 13820, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Business, SUNY College at Oneonta, 226 Netzer Administration Bldg., Oneonta, NY, 13820, USA","institution_ids":["https://openalex.org/I122713931"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5091354653"],"corresponding_institution_ids":["https://openalex.org/I122713931"],"apc_list":{"value":2890,"currency":"USD","value_usd":2890},"apc_paid":null,"fwci":13.606,"has_fulltext":false,"cited_by_count":150,"citation_normalized_percentile":{"value":0.98529285,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":100},"biblio":{"volume":"19","issue":"6","first_page":"1343","last_page":"1356"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976999759674072,"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":0.9976999759674072,"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/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9969000220298767,"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/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9926999807357788,"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/computer-science","display_name":"Computer science","score":0.4682280719280243},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.46436402201652527},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.430813729763031}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4682280719280243},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46436402201652527},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.430813729763031}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s10796-016-9647-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10796-016-9647-9","pdf_url":null,"source":{"id":"https://openalex.org/S181659395","display_name":"Information Systems Frontiers","issn_l":"1387-3326","issn":["1387-3326","1572-9419"],"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":"Information Systems Frontiers","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:spr:infosf:v:19:y:2017:i:6:d:10.1007_s10796-016-9647-9","is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10796-016-9647-9","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","score":0.6299999952316284,"id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":59,"referenced_works":["https://openalex.org/W12687939","https://openalex.org/W86626042","https://openalex.org/W92028273","https://openalex.org/W1572005155","https://openalex.org/W1605781414","https://openalex.org/W1838194757","https://openalex.org/W1946734215","https://openalex.org/W1963859450","https://openalex.org/W1970908217","https://openalex.org/W1985979870","https://openalex.org/W1986859285","https://openalex.org/W1994736698","https://openalex.org/W1996606444","https://openalex.org/W1998623504","https://openalex.org/W2006860906","https://openalex.org/W2007595633","https://openalex.org/W2011586792","https://openalex.org/W2014312299","https://openalex.org/W2020764437","https://openalex.org/W2020848494","https://openalex.org/W2026927891","https://openalex.org/W2027709138","https://openalex.org/W2029668318","https://openalex.org/W2034420671","https://openalex.org/W2040574161","https://openalex.org/W2048366037","https://openalex.org/W2049652236","https://openalex.org/W2056457875","https://openalex.org/W2057190074","https://openalex.org/W2061405163","https://openalex.org/W2063269836","https://openalex.org/W2066022533","https://openalex.org/W2066488872","https://openalex.org/W2085573882","https://openalex.org/W2085766370","https://openalex.org/W2094152406","https://openalex.org/W2097871213","https://openalex.org/W2100846639","https://openalex.org/W2111558694","https://openalex.org/W2121146822","https://openalex.org/W2124205682","https://openalex.org/W2132966115","https://openalex.org/W2144853134","https://openalex.org/W2169167848","https://openalex.org/W2171881921","https://openalex.org/W2174252885","https://openalex.org/W2190026262","https://openalex.org/W2268712472","https://openalex.org/W2738063369","https://openalex.org/W2798647320","https://openalex.org/W3121301314","https://openalex.org/W3121467171","https://openalex.org/W3122859634","https://openalex.org/W3123681788","https://openalex.org/W3124144162","https://openalex.org/W3124170598","https://openalex.org/W3124250909","https://openalex.org/W4230942595","https://openalex.org/W4253971021"],"related_works":["https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W2358668433","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W2382290278","https://openalex.org/W2478288626","https://openalex.org/W4391913857","https://openalex.org/W2350741829","https://openalex.org/W2530322880"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":18},{"year":2024,"cited_by_count":15},{"year":2023,"cited_by_count":32},{"year":2022,"cited_by_count":31},{"year":2021,"cited_by_count":15},{"year":2020,"cited_by_count":12},{"year":2019,"cited_by_count":10},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":4}],"updated_date":"2026-08-13T07:04:57.449891","created_date":"2025-10-10T00:00:00"}