{"id":"https://openalex.org/W2117925010","doi":"https://doi.org/10.1111/j.1540-5915.2000.tb00946.x","title":"An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor's Going Concern Assessment*","display_name":"An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor's Going Concern Assessment*","publication_year":2000,"publication_date":"2000-12-01","ids":{"openalex":"https://openalex.org/W2117925010","doi":"https://doi.org/10.1111/j.1540-5915.2000.tb00946.x","mag":"2117925010"},"language":"en","primary_location":{"id":"doi:10.1111/j.1540-5915.2000.tb00946.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1540-5915.2000.tb00946.x","pdf_url":null,"source":{"id":"https://openalex.org/S177792750","display_name":"Decision Sciences","issn_l":"0011-7315","issn":["0011-7315","1540-5915"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Decision Sciences","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/A5020757617","display_name":"Mary Jane Lenard","orcid":"https://orcid.org/0000-0003-0060-2274"},"institutions":[{"id":"https://openalex.org/I186674591","display_name":"Barton College","ror":"https://ror.org/00mesrk97","country_code":"US","type":"education","lineage":["https://openalex.org/I186674591"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Mary Jane Lenard","raw_affiliation_strings":["Mary Jane Lenard is an associate professor of accounting at Barton College. She has a PhD from Kent State University and is a certified management accountant. Her areas of research include auditing and the use of emerging technologies for business decision making. Recent publications have appeared in Decision Sciences, Journal of Management Information Systems, and International Journal of Intelligent Systems in Accounting, Finance and Management","School of Business, Barton College, Wilson, NC 27893, email: [email protected]"],"affiliations":[{"raw_affiliation_string":"Mary Jane Lenard is an associate professor of accounting at Barton College. She has a PhD from Kent State University and is a certified management accountant. Her areas of research include auditing and the use of emerging technologies for business decision making. Recent publications have appeared in Decision Sciences, Journal of Management Information Systems, and International Journal of Intelligent Systems in Accounting, Finance and Management","institution_ids":[]},{"raw_affiliation_string":"School of Business, Barton College, Wilson, NC 27893, email: [email protected]","institution_ids":["https://openalex.org/I186674591"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5110273862","display_name":"Pervaiz Alam","orcid":null},"institutions":[{"id":"https://openalex.org/I149910238","display_name":"Kent State University","ror":"https://ror.org/049pfb863","country_code":"US","type":"education","lineage":["https://openalex.org/I149910238"]},{"id":"https://openalex.org/I4210133068","display_name":"Issues Research","ror":"https://ror.org/03j42jj36","country_code":"US","type":"other","lineage":["https://openalex.org/I4210133068"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Pervaiz Alam","raw_affiliation_strings":["Accounting Department, Kent State University, Kent, OH 44242, email: [email protected]","Pervaiz Alam is an associate professor of accounting at Kent State University. He holds his PhD from the University of Houston. He is also a certified public acountant. His area of research is auditing, information systems, and financial accounting. His recent publications have appeared in the Journal of Accounting, Auditing, and Finance; Journal of Business Finance and Accounting; Journal of Munugerial Issues; and Expert Systems with Applications. He has also published in several other journals","Journal of Business Finance and Accounting","Pervaiz Alam is an associate professor of accounting at Kent State University. He holds his PhD from the University of Houston. He is also a certified public acountant. His area of research is auditing, information systems, and financial accounting. His recent publications have appeared in the Journal of Accounting, Auditing, and Finance","Journal of Munugerial Issues","Expert Systems with Applications. He has also published in several other journals"],"affiliations":[{"raw_affiliation_string":"Accounting Department, Kent State University, Kent, OH 44242, email: [email protected]","institution_ids":["https://openalex.org/I149910238"]},{"raw_affiliation_string":"Pervaiz Alam is an associate professor of accounting at Kent State University. He holds his PhD from the University of Houston. He is also a certified public acountant. His area of research is auditing, information systems, and financial accounting. His recent publications have appeared in the Journal of Accounting, Auditing, and Finance; Journal of Business Finance and Accounting; Journal of Munugerial Issues; and Expert Systems with Applications. He has also published in several other journals","institution_ids":[]},{"raw_affiliation_string":"Journal of Business Finance and Accounting","institution_ids":[]},{"raw_affiliation_string":"Pervaiz Alam is an associate professor of accounting at Kent State University. He holds his PhD from the University of Houston. He is also a certified public acountant. His area of research is auditing, information systems, and financial accounting. His recent publications have appeared in the Journal of Accounting, Auditing, and Finance","institution_ids":["https://openalex.org/I149910238"]},{"raw_affiliation_string":"Journal of Munugerial Issues","institution_ids":["https://openalex.org/I4210133068"]},{"raw_affiliation_string":"Expert Systems with Applications. He has also published in several other journals","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010012056","display_name":"David E. Booth","orcid":null},"institutions":[{"id":"https://openalex.org/I149910238","display_name":"Kent State University","ror":"https://ror.org/049pfb863","country_code":"US","type":"education","lineage":["https://openalex.org/I149910238"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"David Booth","raw_affiliation_strings":["Administrative Sciences Department, Kent State University, Kent, OH 44242, email: [email protected]","David E. Booth is professor of statistics in the College of Business Administration at Kent State University. He earned his PhD at the University of North Carolina at Chapel Hill. He has published in Decision Sciences, Journal of Chemical Information and Computer Science, Technometrics, and other similar journals. His research interests cover multiple areas in statistics and operations management"],"affiliations":[{"raw_affiliation_string":"Administrative Sciences Department, Kent State University, Kent, OH 44242, email: [email protected]","institution_ids":["https://openalex.org/I149910238"]},{"raw_affiliation_string":"David E. Booth is professor of statistics in the College of Business Administration at Kent State University. He earned his PhD at the University of North Carolina at Chapel Hill. He has published in Decision Sciences, Journal of Chemical Information and Computer Science, Technometrics, and other similar journals. His research interests cover multiple areas in statistics and operations management","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5020757617"],"corresponding_institution_ids":["https://openalex.org/I186674591"],"apc_list":{"value":2940,"currency":"USD","value_usd":2940},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":41,"citation_normalized_percentile":{"value":0.14507069,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"31","issue":"4","first_page":"861","last_page":"884"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9930999875068665,"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":0.9930999875068665,"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":0.9728999733924866,"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/T11063","display_name":"Rough Sets and Fuzzy Logic","score":0.9598000049591064,"subfield":{"id":"https://openalex.org/subfields/1703","display_name":"Computational Theory and Mathematics"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7224425077438354},{"id":"https://openalex.org/keywords/fuzzy-logic","display_name":"Fuzzy logic","score":0.655517578125},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5878183245658875},{"id":"https://openalex.org/keywords/cluster-analysis","display_name":"Cluster analysis","score":0.5498263835906982},{"id":"https://openalex.org/keywords/going-concern","display_name":"Going concern","score":0.5150032043457031},{"id":"https://openalex.org/keywords/auditors-report","display_name":"Auditor's report","score":0.4718591868877411},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.41228726506233215},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.28098464012145996},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.20858338475227356}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7224425077438354},{"id":"https://openalex.org/C58166","wikidata":"https://www.wikidata.org/wiki/Q224821","display_name":"Fuzzy logic","level":2,"score":0.655517578125},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5878183245658875},{"id":"https://openalex.org/C73555534","wikidata":"https://www.wikidata.org/wiki/Q622825","display_name":"Cluster analysis","level":2,"score":0.5498263835906982},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.5150032043457031},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4718591868877411},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41228726506233215},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.28098464012145996},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.20858338475227356}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1540-5915.2000.tb00946.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1540-5915.2000.tb00946.x","pdf_url":null,"source":{"id":"https://openalex.org/S177792750","display_name":"Decision Sciences","issn_l":"0011-7315","issn":["0011-7315","1540-5915"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Decision Sciences","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5400000214576721,"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":24,"referenced_works":["https://openalex.org/W45138195","https://openalex.org/W203538161","https://openalex.org/W1493454437","https://openalex.org/W1499720486","https://openalex.org/W1983726685","https://openalex.org/W2009963083","https://openalex.org/W2020377294","https://openalex.org/W2023944948","https://openalex.org/W2024933191","https://openalex.org/W2032210687","https://openalex.org/W2040866919","https://openalex.org/W2054135546","https://openalex.org/W2063234046","https://openalex.org/W2074197013","https://openalex.org/W2087331442","https://openalex.org/W2104626092","https://openalex.org/W2155266309","https://openalex.org/W2168501960","https://openalex.org/W2293026285","https://openalex.org/W2320676937","https://openalex.org/W2323469645","https://openalex.org/W2327213212","https://openalex.org/W2994020124","https://openalex.org/W4211007335"],"related_works":["https://openalex.org/W1562882877","https://openalex.org/W2731256626","https://openalex.org/W3132719187","https://openalex.org/W3174778837","https://openalex.org/W2951115985","https://openalex.org/W2944053359","https://openalex.org/W4318756639","https://openalex.org/W2466359500","https://openalex.org/W3182883509","https://openalex.org/W112959250"],"abstract_inverted_index":{"ABSTRACT":[0],"This":[1],"study":[2],"provides":[3],"a":[4,12,53,86,96,114,117,122,127],"description":[5],"and":[6,11,36,56],"testing":[7],"of":[8,52,65,68,82,92,105,108,136,143],"fuzzy":[9,34],"clustering":[10,30],"hybrid":[13,38],"model":[14,55],"that":[15,73],"can":[16],"support":[17],"the":[18,25,37,44,49,63,79,83,106,109,134,137,141,144],"decision":[19,47,128],"an":[20,57],"auditor":[21],"makes":[22],"when":[23],"completing":[24],"going":[26,45,87,110],"concern":[27,46,88,111],"evaluation.":[28],"Fuzzy":[29],"is":[31,40,101,119],"based":[32],"on":[33],"logic,":[35],"system":[39],"designed":[41],"to":[42],"address":[43],"through":[48],"combined":[50],"use":[51],"statistical":[54],"expert":[58],"system.":[59],"These":[60],"models":[61],"have":[62],"capability":[64],"identifying":[66],"categories":[67],"firms":[69,84],"with":[70],"particular":[71,123],"characteristics":[72],"may":[74,98,131],"indicate":[75],"whether":[76,93],"or":[77,94],"not":[78,95],"audit":[80],"report":[81],"requires":[85],"modification.":[89],"A":[90],"prediction":[91],"firm":[97,118],"go":[99],"bankrupt":[100,124],"included":[102],"as":[103],"one":[104],"components":[107],"decision.":[112],"As":[113],"result,":[115],"if":[116],"placed":[120],"in":[121,133],"category":[125],"by":[126],"model,":[129],"it":[130],"help":[132],"determination":[135],"auditor's":[138],"opinion":[139],"regarding":[140],"continuity":[142],"business.":[145]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":5}],"updated_date":"2026-03-21T08:13:44.787528","created_date":"2025-10-10T00:00:00"}