{"id":"https://openalex.org/W4386212527","doi":"https://doi.org/10.1109/siu59756.2023.10223848","title":"Analysis of Transparency Report Similarities of Audit Firms Through Plagiarism Detection Systems","display_name":"Analysis of Transparency Report Similarities of Audit Firms Through Plagiarism Detection Systems","publication_year":2023,"publication_date":"2023-07-05","ids":{"openalex":"https://openalex.org/W4386212527","doi":"https://doi.org/10.1109/siu59756.2023.10223848"},"language":"en","primary_location":{"id":"doi:10.1109/siu59756.2023.10223848","is_oa":false,"landing_page_url":"http://dx.doi.org/10.1109/siu59756.2023.10223848","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 31st Signal Processing and Communications Applications Conference (SIU)","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/A5104161463","display_name":"Bar\u0131\u015f \u00d6zcan","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bar\u0131\u015f \u00d6zcan","raw_affiliation_strings":["BilgisayarM&#x00FC;hendisli&#x011F;i"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"BilgisayarM&#x00FC;hendisli&#x011F;i","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051331170","display_name":"Sibel Din\u00e7 Aydemir","orcid":"https://orcid.org/0000-0003-1897-0913"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sibel Aydemir","raw_affiliation_strings":["Rekt&#x00F6;rl&#x00FC;k, Gebze Teknik &#x00DC;niversitesi,Kocaeli,T&#x00FC;rkiye"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Rekt&#x00F6;rl&#x00FC;k, Gebze Teknik &#x00DC;niversitesi,Kocaeli,T&#x00FC;rkiye","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5076768060","display_name":"Yusuf Sinan Akg\u00fcl","orcid":"https://orcid.org/0000-0001-8501-4812"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yusuf Sinan Akg\u00fcl","raw_affiliation_strings":["BilgisayarM&#x00FC;hendisli&#x011F;i"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"BilgisayarM&#x00FC;hendisli&#x011F;i","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.15342051,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"4"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9915000200271606,"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":0.9915000200271606,"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":0.951200008392334,"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":0.9376999735832214,"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/audit","display_name":"Audit","score":0.6909618377685547},{"id":"https://openalex.org/keywords/similarity","display_name":"Similarity (geometry)","score":0.6381953954696655},{"id":"https://openalex.org/keywords/boilerplate-text","display_name":"Boilerplate text","score":0.602605938911438},{"id":"https://openalex.org/keywords/turkish","display_name":"Turkish","score":0.5971956849098206},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5375072956085205},{"id":"https://openalex.org/keywords/transparency","display_name":"Transparency (behavior)","score":0.5348671078681946},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4764814078807831},{"id":"https://openalex.org/keywords/license","display_name":"License","score":0.4157135486602783},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3859960436820984},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.2547875642776489},{"id":"https://openalex.org/keywords/advertising","display_name":"Advertising","score":0.2106359302997589},{"id":"https://openalex.org/keywords/linguistics","display_name":"Linguistics","score":0.10830706357955933},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.10373657941818237}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6909618377685547},{"id":"https://openalex.org/C103278499","wikidata":"https://www.wikidata.org/wiki/Q254465","display_name":"Similarity (geometry)","level":3,"score":0.6381953954696655},{"id":"https://openalex.org/C75701414","wikidata":"https://www.wikidata.org/wiki/Q1651672","display_name":"Boilerplate text","level":2,"score":0.602605938911438},{"id":"https://openalex.org/C2781121862","wikidata":"https://www.wikidata.org/wiki/Q256","display_name":"Turkish","level":2,"score":0.5971956849098206},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5375072956085205},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5348671078681946},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4764814078807831},{"id":"https://openalex.org/C2780560020","wikidata":"https://www.wikidata.org/wiki/Q79719","display_name":"License","level":2,"score":0.4157135486602783},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3859960436820984},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.2547875642776489},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.2106359302997589},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.10830706357955933},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.10373657941818237},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C115961682","wikidata":"https://www.wikidata.org/wiki/Q860623","display_name":"Image (mathematics)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/siu59756.2023.10223848","is_oa":false,"landing_page_url":"http://dx.doi.org/10.1109/siu59756.2023.10223848","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 31st Signal Processing and Communications Applications Conference (SIU)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5400000214576721,"id":"https://metadata.un.org/sdg/5","display_name":"Gender equality"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3121258117","https://openalex.org/W4379160565","https://openalex.org/W4210431233","https://openalex.org/W2146642953","https://openalex.org/W2507103705","https://openalex.org/W50124057","https://openalex.org/W2953970501","https://openalex.org/W3125778814","https://openalex.org/W3180841593","https://openalex.org/W3125985716"],"abstract_inverted_index":{"There":[0],"has":[1,97],"been":[2],"a":[3,38,98],"rising":[4],"movement":[5],"in":[6,75],"financial":[7],"environments":[8],"towards":[9],"the":[10,91,104,107],"adoption":[11],"of":[12,26,41],"Artificial":[13],"Intelligence":[14],"(AI)":[15],"based":[16],"tecniques.":[17],"This":[18],"study":[19],"aims":[20,48],"first":[21],"to":[22,49],"measure":[23],"document":[24],"similarity":[25,58,93,109],"transparency":[27],"reports":[28],"(TRs)":[29],"disclosed":[30],"by":[31],"Turkish":[32],"audit":[33],"firms":[34,113],"between":[35],"2013-2020":[36],"through":[37],"unique":[39],"application":[40],"plagiarism":[42],"detection":[43],"systems.":[44],"Further,":[45],"it":[46],"also":[47],"observe":[50],"firm-based":[51],"attributes":[52],"influencing":[53],"both":[54],"intra":[55,67,92],"and":[56,84,120,124],"inter":[57,108],"scores.":[59],"The":[60],"results":[61],"show":[62],"that":[63],"TRs":[64],"greatly":[65],"share":[66],"similarity,":[68],"providing":[69],"evidence":[70],"for":[71,112],"boilerplate":[72],"effect":[73,89],"recognized":[74],"accounting/finance":[76],"literature.":[77],"Moreover,":[78],"firm":[79],"age,":[80],"big":[81,115],"four":[82,116],"involvement,":[83,117],"numbers-to-words":[85,125],"ratio":[86],"have":[87],"negative":[88],"on":[90,101],"while":[94],"ownership":[95],"structure":[96],"positive":[99],"influence":[100],"it.":[102],"On":[103],"other":[105],"hand,":[106],"is":[110],"lower":[111],"having":[114],"foreign":[118],"license":[119],"higher":[121],"female":[122],"partner":[123],"ratios.":[126]},"counts_by_year":[],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2025-10-10T00:00:00"}
