{"id":"https://openalex.org/W2346146928","doi":"https://doi.org/10.1080/01969722.2016.1158553","title":"A Hybrid Detecting Fraudulent Financial Statements Model Using Rough Set Theory and Support Vector Machines","display_name":"A Hybrid Detecting Fraudulent Financial Statements Model Using Rough Set Theory and Support Vector Machines","publication_year":2016,"publication_date":"2016-05-09","ids":{"openalex":"https://openalex.org/W2346146928","doi":"https://doi.org/10.1080/01969722.2016.1158553","mag":"2346146928"},"language":"en","primary_location":{"id":"doi:10.1080/01969722.2016.1158553","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01969722.2016.1158553","pdf_url":null,"source":{"id":"https://openalex.org/S117436046","display_name":"Cybernetics & Systems","issn_l":"0196-9722","issn":["0196-9722","1087-6553"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cybernetics and Systems","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/A5111703176","display_name":"Ching-Chiang Yeh","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":true,"raw_author_name":"Ching-Chiang Yeh","raw_affiliation_strings":["Department of Business Administration, National Taipei University of Business, Taipei, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Business Administration, National Taipei University of Business, Taipei, Taiwan","institution_ids":["https://openalex.org/I43566213"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072482230","display_name":"Der\u2010Jang Chi","orcid":null},"institutions":[{"id":"https://openalex.org/I205612303","display_name":"Chinese Culture University","ror":"https://ror.org/04shepe48","country_code":"TW","type":"education","lineage":["https://openalex.org/I205612303"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Der-Jang Chi","raw_affiliation_strings":["Department of Accounting, Chinese Culture University, Taipei, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, Chinese Culture University, Taipei, Taiwan","institution_ids":["https://openalex.org/I205612303"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101703811","display_name":"Tzu-Yu Lin","orcid":"https://orcid.org/0000-0003-4824-3549"},"institutions":[{"id":"https://openalex.org/I148366613","display_name":"National Yang Ming Chiao Tung University","ror":"https://ror.org/00se2k293","country_code":"TW","type":"education","lineage":["https://openalex.org/I148366613"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Tzu-Yu Lin","raw_affiliation_strings":["Department of Management Science, National Chiao Tung University, Hsinchu City, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Management Science, National Chiao Tung University, Hsinchu City, Taiwan","institution_ids":["https://openalex.org/I148366613"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5009596496","display_name":"Sheng-Hsiung Chiu","orcid":"https://orcid.org/0000-0002-0998-3432"},"institutions":[{"id":"https://openalex.org/I148366613","display_name":"National Yang Ming Chiao Tung University","ror":"https://ror.org/00se2k293","country_code":"TW","type":"education","lineage":["https://openalex.org/I148366613"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Sheng-Hsiung Chiu","raw_affiliation_strings":["Department of Management Science, National Chiao Tung University, Hsinchu City, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Management Science, National Chiao Tung University, Hsinchu City, Taiwan","institution_ids":["https://openalex.org/I148366613"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5111703176"],"corresponding_institution_ids":["https://openalex.org/I43566213"],"apc_list":null,"apc_paid":null,"fwci":3.9907,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.94349203,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"47","issue":"4","first_page":"261","last_page":"276"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9991999864578247,"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/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9991999864578247,"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":0.9980999827384949,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.995199978351593,"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/rough-set","display_name":"Rough set","score":0.7618914246559143},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6325612664222717},{"id":"https://openalex.org/keywords/support-vector-machine","display_name":"Support vector machine","score":0.5572496056556702},{"id":"https://openalex.org/keywords/set","display_name":"Set (abstract data type)","score":0.5317560434341431},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.45966920256614685},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.39354774355888367},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.3257450461387634},{"id":"https://openalex.org/keywords/programming-language","display_name":"Programming language","score":0.07675772905349731}],"concepts":[{"id":"https://openalex.org/C111012933","wikidata":"https://www.wikidata.org/wiki/Q3137210","display_name":"Rough set","level":2,"score":0.7618914246559143},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6325612664222717},{"id":"https://openalex.org/C12267149","wikidata":"https://www.wikidata.org/wiki/Q282453","display_name":"Support vector machine","level":2,"score":0.5572496056556702},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.5317560434341431},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.45966920256614685},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.39354774355888367},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.3257450461387634},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.07675772905349731}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/01969722.2016.1158553","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01969722.2016.1158553","pdf_url":null,"source":{"id":"https://openalex.org/S117436046","display_name":"Cybernetics & Systems","issn_l":"0196-9722","issn":["0196-9722","1087-6553"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cybernetics and Systems","raw_type":"journal-article"},{"id":"pmh:oai:https://irlib.pccu.edu.tw/:987654321/35957","is_oa":false,"landing_page_url":"https://irlib.pccu.edu.tw//handle/987654321/35957","pdf_url":null,"source":null,"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":[{"score":0.699999988079071,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":50,"referenced_works":["https://openalex.org/W606006780","https://openalex.org/W626952642","https://openalex.org/W1265438209","https://openalex.org/W1557923305","https://openalex.org/W1636890143","https://openalex.org/W1963626514","https://openalex.org/W1963859450","https://openalex.org/W1982074387","https://openalex.org/W1994102621","https://openalex.org/W1999531150","https://openalex.org/W2003408954","https://openalex.org/W2012379070","https://openalex.org/W2021630490","https://openalex.org/W2021993444","https://openalex.org/W2024933191","https://openalex.org/W2026501592","https://openalex.org/W2029307344","https://openalex.org/W2040534076","https://openalex.org/W2057624885","https://openalex.org/W2058417559","https://openalex.org/W2063269836","https://openalex.org/W2068033140","https://openalex.org/W2079228007","https://openalex.org/W2080379544","https://openalex.org/W2082311728","https://openalex.org/W2085573882","https://openalex.org/W2085766370","https://openalex.org/W2091621250","https://openalex.org/W2092730838","https://openalex.org/W2103780778","https://openalex.org/W2109943925","https://openalex.org/W2121069620","https://openalex.org/W2121547000","https://openalex.org/W2132966115","https://openalex.org/W2135085154","https://openalex.org/W2136156070","https://openalex.org/W2137983211","https://openalex.org/W2141815851","https://openalex.org/W2153635508","https://openalex.org/W2156909104","https://openalex.org/W2158339117","https://openalex.org/W2161878611","https://openalex.org/W2174252885","https://openalex.org/W2257113089","https://openalex.org/W2744556596","https://openalex.org/W3104323038","https://openalex.org/W3121420751","https://openalex.org/W3121910114","https://openalex.org/W4232953319","https://openalex.org/W4234742423"],"related_works":["https://openalex.org/W2392963705","https://openalex.org/W2107349454","https://openalex.org/W2382278777","https://openalex.org/W1985015628","https://openalex.org/W2369031945","https://openalex.org/W2204496524","https://openalex.org/W2388587252","https://openalex.org/W2354040054","https://openalex.org/W2350442377","https://openalex.org/W1970534408"],"abstract_inverted_index":{"The":[0,53,89],"detection":[1,51,65],"of":[2,42,55,63,109],"fraudulent":[3],"financial":[4,82],"statements":[5],"(FFS)":[6],"is":[7,58],"an":[8],"important":[9],"and":[10,73,83,112,115],"challenging":[11],"issue":[12],"that":[13,92,116],"has":[14,98],"served":[15],"as":[16,34,86,103,105],"the":[17,24,35,40,61,68,93,99,106],"impetus":[18],"for":[19],"many":[20],"academic":[21],"studies":[22],"over":[23],"past":[25],"three":[26],"decades.":[27],"Although":[28],"nonfinancial":[29,84,117],"ratios":[30,85,118],"are":[31,46,119],"generally":[32],"acknowledged":[33],"key":[36],"factor":[37],"contributing":[38],"to":[39,59],"FFS":[41,64,124],"a":[43],"corporation,":[44],"they":[45],"usually":[47],"excluded":[48],"from":[49],"early":[50],"models.":[52],"objective":[54],"this":[56],"study":[57],"increase":[60],"accuracy":[62],"by":[66],"integrating":[67],"rough":[69],"set":[70],"theory":[71],"(RST)":[72],"support":[74],"vector":[75],"machines":[76],"(SVM)":[77],"approaches,":[78],"while":[79],"adopting":[80],"both":[81],"predictive":[87],"variables.":[88],"results":[90],"showed":[91],"proposed":[94],"hybrid":[95],"approach":[96],"(RST+SVM)":[97],"best":[100],"classification":[101],"rate":[102],"well":[104],"lowest":[107],"occurrence":[108],"Types":[110],"I":[111],"II":[113],"errors,":[114],"indeed":[120],"valuable":[121],"information":[122],"in":[123],"detection.":[125]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1}],"updated_date":"2026-04-04T16:13:02.066488","created_date":"2025-10-10T00:00:00"}
