{"id":"https://openalex.org/W2080460539","doi":"https://doi.org/10.1109/icsmc.2010.5641863","title":"Performance assessment of online auditing in China from the perspective of audit cost control","display_name":"Performance assessment of online auditing in China from the perspective of audit cost control","publication_year":2010,"publication_date":"2010-10-01","ids":{"openalex":"https://openalex.org/W2080460539","doi":"https://doi.org/10.1109/icsmc.2010.5641863","mag":"2080460539"},"language":"en","primary_location":{"id":"doi:10.1109/icsmc.2010.5641863","is_oa":false,"landing_page_url":"https://doi.org/10.1109/icsmc.2010.5641863","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2010 IEEE International Conference on Systems, Man and Cybernetics","raw_type":"proceedings-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/A5100756971","display_name":"Wei Chen","orcid":"https://orcid.org/0000-0002-2876-6687"},"institutions":[{"id":"https://openalex.org/I206777745","display_name":"Nanjing Audit University","ror":"https://ror.org/04zj2bd87","country_code":"CN","type":"education","lineage":["https://openalex.org/I206777745"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Wei Chen","raw_affiliation_strings":["Department of Information Management, Nanjing Audit University, Nanjing, China","Department of Information Management, Nanjing Audit University, China"],"affiliations":[{"raw_affiliation_string":"Department of Information Management, Nanjing Audit University, Nanjing, China","institution_ids":["https://openalex.org/I206777745"]},{"raw_affiliation_string":"Department of Information Management, Nanjing Audit University, China","institution_ids":["https://openalex.org/I206777745"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015377254","display_name":"Wally Smieliauskas","orcid":null},"institutions":[{"id":"https://openalex.org/I185261750","display_name":"University of Toronto","ror":"https://ror.org/03dbr7087","country_code":"CA","type":"education","lineage":["https://openalex.org/I185261750"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Wally J. Smieliauskas","raw_affiliation_strings":["Rotman School of Management, University of Toronto, Toronto, Canada","Rotman School of Management, University of Toronto, Canada#TAB#"],"affiliations":[{"raw_affiliation_string":"Rotman School of Management, University of Toronto, Toronto, Canada","institution_ids":["https://openalex.org/I185261750"]},{"raw_affiliation_string":"Rotman School of Management, University of Toronto, Canada#TAB#","institution_ids":["https://openalex.org/I185261750"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070239285","display_name":"Sifeng Liu","orcid":"https://orcid.org/0000-0002-5872-9457"},"institutions":[{"id":"https://openalex.org/I9842412","display_name":"Nanjing University of Aeronautics and Astronautics","ror":"https://ror.org/01scyh794","country_code":"CN","type":"education","lineage":["https://openalex.org/I9842412"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Si-feng Liu","raw_affiliation_strings":["College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, China","College of Economics and Management; Nanjing University of Aeronautics and Astronautics, China"],"affiliations":[{"raw_affiliation_string":"College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, China","institution_ids":["https://openalex.org/I9842412"]},{"raw_affiliation_string":"College of Economics and Management; Nanjing University of Aeronautics and Astronautics, China","institution_ids":["https://openalex.org/I9842412"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5100756971"],"corresponding_institution_ids":["https://openalex.org/I206777745"],"apc_list":null,"apc_paid":null,"fwci":1.3874,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.88306751,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"3","issue":null,"first_page":"833","last_page":"837"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13832","display_name":"Advanced Decision-Making Techniques","score":0.826200008392334,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"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/T13832","display_name":"Advanced Decision-Making Techniques","score":0.826200008392334,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"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/T13882","display_name":"Research studies in Vietnam","score":0.7287999987602234,"subfield":{"id":"https://openalex.org/subfields/2303","display_name":"Ecology"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13955","display_name":"Evaluation Methods in Various Fields","score":0.7077000141143799,"subfield":{"id":"https://openalex.org/subfields/2302","display_name":"Ecological Modeling"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.9177780151367188},{"id":"https://openalex.org/keywords/information-security-audit","display_name":"Information security audit","score":0.7208578586578369},{"id":"https://openalex.org/keywords/operational-auditing","display_name":"Operational auditing","score":0.6149015426635742},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.6098151206970215},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.5821908712387085},{"id":"https://openalex.org/keywords/perspective","display_name":"Perspective (graphical)","score":0.5621415376663208},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.47965100407600403},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.45012593269348145},{"id":"https://openalex.org/keywords/performance-audit","display_name":"Performance audit","score":0.4362509548664093},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.42478153109550476},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.34817880392074585},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3394133150577545},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.29650723934173584},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.1573857069015503},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.13245120644569397},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.08083027601242065},{"id":"https://openalex.org/keywords/information-security","display_name":"Information security","score":0.05912545323371887}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.9177780151367188},{"id":"https://openalex.org/C39358052","wikidata":"https://www.wikidata.org/wiki/Q2578632","display_name":"Information security audit","level":5,"score":0.7208578586578369},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.6149015426635742},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.6098151206970215},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5821908712387085},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5621415376663208},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47965100407600403},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45012593269348145},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.4362509548664093},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.42478153109550476},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.34817880392074585},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3394133150577545},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.29650723934173584},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.1573857069015503},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.13245120644569397},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08083027601242065},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.05912545323371887},{"id":"https://openalex.org/C29983905","wikidata":"https://www.wikidata.org/wiki/Q7445066","display_name":"Security service","level":3,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","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},{"id":"https://openalex.org/C117110713","wikidata":"https://www.wikidata.org/wiki/Q3394676","display_name":"Network security policy","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/icsmc.2010.5641863","is_oa":false,"landing_page_url":"https://doi.org/10.1109/icsmc.2010.5641863","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2010 IEEE International Conference on Systems, Man and Cybernetics","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W1796495254","https://openalex.org/W2013727301","https://openalex.org/W2036087167","https://openalex.org/W2057265109","https://openalex.org/W2104185103","https://openalex.org/W2108912922","https://openalex.org/W2116610673","https://openalex.org/W2122472409","https://openalex.org/W2137307906","https://openalex.org/W2326654359","https://openalex.org/W2353927881","https://openalex.org/W2370194845","https://openalex.org/W2391090460","https://openalex.org/W2789463628","https://openalex.org/W6638229780","https://openalex.org/W6748359668","https://openalex.org/W7004944720","https://openalex.org/W7042659033"],"related_works":["https://openalex.org/W2373849942","https://openalex.org/W2368348502","https://openalex.org/W2352946410","https://openalex.org/W2017158390","https://openalex.org/W1796495254","https://openalex.org/W2956966131","https://openalex.org/W1968748411","https://openalex.org/W2331734816","https://openalex.org/W2080460539","https://openalex.org/W2046986814"],"abstract_inverted_index":{"Continuous":[0],"auditing":[1,15,50,58,69,102],"is":[2,63],"an":[3],"increasingly":[4],"important":[5],"topic":[6],"in":[7,17,51,61,106],"today's":[8],"audit":[9,23,35],"environment.":[10],"This":[11,89],"paper":[12,90],"reviews":[13],"online":[14,49,57,68,87,101],"research":[16,82,96],"China":[18,62],"from":[19],"the":[20,29,41,54,81],"perspective":[21],"of":[22,31,47,56,67,80,86,100],"cost":[24,36,45],"control.":[25,37],"First,":[26],"we":[27,39,77],"introduce":[28],"concept":[30],"informationization":[32],"environment":[33],"on":[34,83,97,104],"Then,":[38],"review":[40,78],"positive":[42],"and":[43,65],"negative":[44],"effects":[46],"implementing":[48],"China.":[52,107],"Finally,":[53],"importance":[55],"performance":[59,70,84,98],"assessment":[60,85,99],"discussed,":[64],"characteristics":[66],"assessments":[71],"are":[72],"summarized.":[73],"In":[74],"our":[75],"discussion":[76],"some":[79],"auditing.":[88],"provides":[91],"a":[92],"foundation":[93],"for":[94],"future":[95],"based":[103],"developments":[105]},"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}