{"id":"https://openalex.org/W2110771716","doi":"https://doi.org/10.1109/icat.2009.5348416","title":"On-line evolving clustering for financial statements' anomalies detection","display_name":"On-line evolving clustering for financial statements' anomalies detection","publication_year":2009,"publication_date":"2009-10-01","ids":{"openalex":"https://openalex.org/W2110771716","doi":"https://doi.org/10.1109/icat.2009.5348416","mag":"2110771716"},"language":"en","primary_location":{"id":"doi:10.1109/icat.2009.5348416","is_oa":false,"landing_page_url":"https://doi.org/10.1109/icat.2009.5348416","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2009 XXII International Symposium on Information, Communication and Automation Technologies","raw_type":"proceedings-article"},"type":"conference-paper","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/A5025625847","display_name":"Samir Omanovi\u0107","orcid":"https://orcid.org/0000-0003-1161-7180"},"institutions":[{"id":"https://openalex.org/I104817121","display_name":"University of Sarajevo","ror":"https://ror.org/02hhwgd43","country_code":"BA","type":"education","lineage":["https://openalex.org/I104817121"]}],"countries":["BA"],"is_corresponding":false,"raw_author_name":"Samir Omanovic","raw_affiliation_strings":["Department of Computing and Informatics, Faculty of Electrical Engineering, Sarajevo, Bosnia and Herzegovina"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computing and Informatics, Faculty of Electrical Engineering, Sarajevo, Bosnia and Herzegovina","institution_ids":["https://openalex.org/I104817121"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051240793","display_name":"Zikrija Avdagi\u0107","orcid":"https://orcid.org/0000-0002-0933-2699"},"institutions":[{"id":"https://openalex.org/I104817121","display_name":"University of Sarajevo","ror":"https://ror.org/02hhwgd43","country_code":"BA","type":"education","lineage":["https://openalex.org/I104817121"]}],"countries":["BA"],"is_corresponding":false,"raw_author_name":"Zikrija Avdagic","raw_affiliation_strings":["Department of Computing and Informatics, Faculty of Electrical Engineering, Sarajevo, Bosnia and Herzegovina"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computing and Informatics, Faculty of Electrical Engineering, Sarajevo, Bosnia and Herzegovina","institution_ids":["https://openalex.org/I104817121"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015574630","display_name":"Samim Konjicija","orcid":"https://orcid.org/0000-0003-4895-6223"},"institutions":[{"id":"https://openalex.org/I104817121","display_name":"University of Sarajevo","ror":"https://ror.org/02hhwgd43","country_code":"BA","type":"education","lineage":["https://openalex.org/I104817121"]}],"countries":["BA"],"is_corresponding":false,"raw_author_name":"Samim Konjicija","raw_affiliation_strings":["Department of Computing and Informatics, Faculty of Electrical Engineering, Sarajevo, Bosnia and Herzegovina"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computing and Informatics, Faculty of Electrical Engineering, Sarajevo, Bosnia and Herzegovina","institution_ids":["https://openalex.org/I104817121"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I104817121"],"apc_list":null,"apc_paid":null,"fwci":0.9832,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.75321391,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"110","issue":null,"first_page":"1","last_page":"4"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.9851999878883362,"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/T11326","display_name":"Stock Market Forecasting Methods","score":0.9851999878883362,"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"}},{"id":"https://openalex.org/T11270","display_name":"Complex Systems and Time Series Analysis","score":0.9742000102996826,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.973800003528595,"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/cluster-analysis","display_name":"Cluster analysis","score":0.7458250522613525},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.5095698833465576},{"id":"https://openalex.org/keywords/ledger","display_name":"Ledger","score":0.49966907501220703},{"id":"https://openalex.org/keywords/financial-statement","display_name":"Financial statement","score":0.4988248348236084},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.48822715878486633},{"id":"https://openalex.org/keywords/process","display_name":"Process (computing)","score":0.4487055838108063},{"id":"https://openalex.org/keywords/financial-fraud","display_name":"Financial fraud","score":0.44725990295410156},{"id":"https://openalex.org/keywords/software","display_name":"Software","score":0.44167041778564453},{"id":"https://openalex.org/keywords/financial-ratio","display_name":"Financial ratio","score":0.43589919805526733},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4252765476703644},{"id":"https://openalex.org/keywords/financial-analysis","display_name":"Financial analysis","score":0.42001962661743164},{"id":"https://openalex.org/keywords/accounting-management","display_name":"Accounting management","score":0.4116085171699524},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.34264907240867615},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.32558906078338623},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.2215062379837036},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.18104901909828186},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.0770934522151947}],"concepts":[{"id":"https://openalex.org/C73555534","wikidata":"https://www.wikidata.org/wiki/Q622825","display_name":"Cluster analysis","level":2,"score":0.7458250522613525},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5095698833465576},{"id":"https://openalex.org/C91302708","wikidata":"https://www.wikidata.org/wiki/Q2732056","display_name":"Ledger","level":2,"score":0.49966907501220703},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.4988248348236084},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.48822715878486633},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4487055838108063},{"id":"https://openalex.org/C2985140798","wikidata":"https://www.wikidata.org/wiki/Q28813","display_name":"Financial fraud","level":2,"score":0.44725990295410156},{"id":"https://openalex.org/C2777904410","wikidata":"https://www.wikidata.org/wiki/Q7397","display_name":"Software","level":2,"score":0.44167041778564453},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.43589919805526733},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4252765476703644},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.42001962661743164},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.4116085171699524},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34264907240867615},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.32558906078338623},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.2215062379837036},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.18104901909828186},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0770934522151947},{"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/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/icat.2009.5348416","is_oa":false,"landing_page_url":"https://doi.org/10.1109/icat.2009.5348416","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2009 XXII International Symposium on Information, Communication and Automation Technologies","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","score":0.8100000023841858,"id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1572005155","https://openalex.org/W2009891711","https://openalex.org/W2102557181","https://openalex.org/W2171881921","https://openalex.org/W2493364698","https://openalex.org/W2625411625","https://openalex.org/W6634267898"],"related_works":["https://openalex.org/W2795754493","https://openalex.org/W2998072223","https://openalex.org/W3183649213","https://openalex.org/W2342804551","https://openalex.org/W2205211219","https://openalex.org/W4328094956","https://openalex.org/W3185179457","https://openalex.org/W4389238580","https://openalex.org/W1489992618","https://openalex.org/W3034953364"],"abstract_inverted_index":{"This":[0],"document":[1],"proposes":[2],"an":[3],"approach":[4],"for":[5],"financial":[6,19,26,43,53,71],"statements'":[7],"anomalies":[8],"detection":[9],"by":[10,47],"using":[11],"on-line":[12],"evolving":[13],"clustering.":[14],"Official":[15],"records":[16],"of":[17,21,52,59],"the":[18,62],"activities":[20],"a":[22,38,57],"business":[23],"are":[24,30,45],"called":[25],"statements":[27,44],"and":[28,34],"they":[29],"recorded":[31],"in":[32,37,42,61],"journals":[33],"general":[35],"ledger":[36],"supervised":[39],"process.":[40],"Anomalies":[41],"caused":[46],"human":[48],"mistakes":[49],"during":[50],"forming":[51],"statements,":[54],"or":[55,68],"as":[56,69],"result":[58],"changes":[60],"software":[63],"that":[64],"produced":[65],"un-expected":[66],"errors,":[67],"possible":[70],"fraud.":[72]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-07-29T14:22:42.915294","created_date":"2025-10-10T00:00:00"}