{"id":"https://openalex.org/W4388004001","doi":"https://doi.org/10.1515/jisys-2023-0011","title":"Intelligent auditing techniques for enterprise finance","display_name":"Intelligent auditing techniques for enterprise finance","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4388004001","doi":"https://doi.org/10.1515/jisys-2023-0011"},"language":"en","primary_location":{"id":"doi:10.1515/jisys-2023-0011","is_oa":true,"landing_page_url":"https://doi.org/10.1515/jisys-2023-0011","pdf_url":"https://www.degruyter.com/document/doi/10.1515/jisys-2023-0011/pdf","source":{"id":"https://openalex.org/S2764846071","display_name":"Journal of Intelligent Systems","issn_l":"0334-1860","issn":["0334-1860","2191-026X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310315148","host_organization_name":"IlmuKomputer.Com","host_organization_lineage":["https://openalex.org/P4310315148"],"host_organization_lineage_names":["IlmuKomputer.Com"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Intelligent Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.degruyter.com/document/doi/10.1515/jisys-2023-0011/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100338429","display_name":"Peng Chen","orcid":"https://orcid.org/0000-0001-5221-3655"},"institutions":[{"id":"https://openalex.org/I4210164522","display_name":"Pingxiang University","ror":"https://ror.org/05j5de504","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210164522"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Chen Peng","raw_affiliation_strings":["School of Business, Pingxiang University , Pingxiang 337055 , China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Pingxiang University , Pingxiang 337055 , China","institution_ids":["https://openalex.org/I4210164522"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5044340146","display_name":"Guixian Tian","orcid":"https://orcid.org/0000-0003-2863-1181"},"institutions":[{"id":"https://openalex.org/I2799850029","display_name":"Dongguan University of Technology","ror":"https://ror.org/01m8p7q42","country_code":"CN","type":"education","lineage":["https://openalex.org/I2799850029"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Guixian Tian","raw_affiliation_strings":["School of Finance and Economics, Guangdong University of Science and Technology , Dongguan 523083 , China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Finance and Economics, Guangdong University of Science and Technology , Dongguan 523083 , China","institution_ids":["https://openalex.org/I2799850029"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5044340146"],"corresponding_institution_ids":["https://openalex.org/I2799850029"],"apc_list":{"value":1000,"currency":"EUR","value_usd":1078},"apc_paid":{"value":1000,"currency":"EUR","value_usd":1078},"fwci":0.6627,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.7584908,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"32","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14413","display_name":"Advanced Technologies in Various Fields","score":0.8614000082015991,"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/T14413","display_name":"Advanced Technologies in Various Fields","score":0.8614000082015991,"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/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.8598999977111816,"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/T14410","display_name":"Safety and Risk Management","score":0.7926999926567078,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"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/voucher","display_name":"Voucher","score":0.6970364451408386},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.6915382146835327},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.683249831199646},{"id":"https://openalex.org/keywords/cluster-analysis","display_name":"Cluster analysis","score":0.49661093950271606},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.43449482321739197},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.33570295572280884},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.27228111028671265},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.212770015001297},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.11393222212791443}],"concepts":[{"id":"https://openalex.org/C105458232","wikidata":"https://www.wikidata.org/wiki/Q689044","display_name":"Voucher","level":2,"score":0.6970364451408386},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6915382146835327},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.683249831199646},{"id":"https://openalex.org/C73555534","wikidata":"https://www.wikidata.org/wiki/Q622825","display_name":"Cluster analysis","level":2,"score":0.49661093950271606},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43449482321739197},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.33570295572280884},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.27228111028671265},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.212770015001297},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.11393222212791443}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1515/jisys-2023-0011","is_oa":true,"landing_page_url":"https://doi.org/10.1515/jisys-2023-0011","pdf_url":"https://www.degruyter.com/document/doi/10.1515/jisys-2023-0011/pdf","source":{"id":"https://openalex.org/S2764846071","display_name":"Journal of Intelligent Systems","issn_l":"0334-1860","issn":["0334-1860","2191-026X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310315148","host_organization_name":"IlmuKomputer.Com","host_organization_lineage":["https://openalex.org/P4310315148"],"host_organization_lineage_names":["IlmuKomputer.Com"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Intelligent Systems","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:44a74dca530e41f4a23ae2bcf9abfa6c","is_oa":true,"landing_page_url":"https://doaj.org/article/44a74dca530e41f4a23ae2bcf9abfa6c","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Intelligent Systems, Vol 32, Iss 1, Pp 177-9 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1515/jisys-2023-0011","is_oa":true,"landing_page_url":"https://doi.org/10.1515/jisys-2023-0011","pdf_url":"https://www.degruyter.com/document/doi/10.1515/jisys-2023-0011/pdf","source":{"id":"https://openalex.org/S2764846071","display_name":"Journal of Intelligent Systems","issn_l":"0334-1860","issn":["0334-1860","2191-026X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310315148","host_organization_name":"IlmuKomputer.Com","host_organization_lineage":["https://openalex.org/P4310315148"],"host_organization_lineage_names":["IlmuKomputer.Com"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Intelligent Systems","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4000000059604645,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4388004001.pdf"},"referenced_works_count":26,"referenced_works":["https://openalex.org/W2906415364","https://openalex.org/W2914466670","https://openalex.org/W2948999526","https://openalex.org/W2962420066","https://openalex.org/W2997074516","https://openalex.org/W3011275360","https://openalex.org/W3011305861","https://openalex.org/W3045360070","https://openalex.org/W3093263740","https://openalex.org/W3097743770","https://openalex.org/W3112474512","https://openalex.org/W3152853175","https://openalex.org/W3173348557","https://openalex.org/W3194427618","https://openalex.org/W3197416281","https://openalex.org/W3202496396","https://openalex.org/W3204264844","https://openalex.org/W3209160543","https://openalex.org/W3217525743","https://openalex.org/W4220908256","https://openalex.org/W4230583903","https://openalex.org/W4288764443","https://openalex.org/W4288764444","https://openalex.org/W4302763432","https://openalex.org/W4312823197","https://openalex.org/W4380422257"],"related_works":["https://openalex.org/W2347879502","https://openalex.org/W1514437803","https://openalex.org/W2017742213","https://openalex.org/W2054111746","https://openalex.org/W1999573855","https://openalex.org/W2130929887","https://openalex.org/W3124171477","https://openalex.org/W1967231687","https://openalex.org/W1552135273","https://openalex.org/W3101499207"],"abstract_inverted_index":{"Abstract":[0],"With":[1],"the":[2,9,32,40,47,84,98,107,111,127,132,163,184],"need":[3],"of":[4,23,34,42,50,57,65,69,106,114,143,151,176,186],"social":[5],"and":[6,16,29,45,68,102,120,139,157,173],"economic":[7],"development,":[8],"audit":[10,19,43,70,85,152,177],"method":[11,165],"is":[12,60,80],"also":[13],"continuously":[14],"reformed":[15],"improved.":[17],"Traditional":[18],"methods":[20],"have":[21],"defects":[22],"comprehensively":[24],"considering":[25],"various":[26],"risk":[27],"factors,":[28],"cannot":[30],"meet":[31,46],"needs":[33,49],"enterprise":[35,58,187],"financial":[36,48,188],"work.":[37],"To":[38],"improve":[39],"effectiveness":[41],"work":[44],"enterprises,":[51],"a":[52,192],"solution":[53],"for":[54,148,183],"intelligent":[55,63,149,174],"auditing":[56],"finance":[59],"proposed,":[61],"including":[62],"analysis":[64,150,175],"accounting":[66,115,170],"vouchers":[67,116],"reports.":[71],"Then,":[72],"Bi-directional":[73],"Long":[74],"Short-Term":[75],"Memory":[76],"(BiLSTM)":[77],"neural":[78],"network":[79],"used":[81],"to":[82,191],"classify":[83],"problems":[86],"under":[87],"three":[88],"text":[89],"feature":[90],"extraction":[91],"methods.":[92],"The":[93,134],"test":[94],"results":[95],"show":[96],"that":[97,162],"accuracy,":[99],"recall":[100,137],"rate,":[101,136,138],"F":[103,140],"1":[104,141],"value":[105,142],"COWORDS-IOM":[108],"algorithm":[109,130],"in":[110,169],"aggregate":[112],"clustering":[113,172],"are":[117,124,154],"85.12,":[118],"83.28,":[119],"84.85%,":[121],"respectively,":[122],"which":[123,179],"better":[125],"than":[126],"self-organizing":[128],"map":[129],"before":[131],"improvement.":[133],"accuracy":[135],"Word2vec":[144],"TF-IDF":[145],"LDA-BiLSTM":[146],"model":[147],"reports":[153],"87.43,":[155],"87.88,":[156],"87.66%,":[158],"respectively.":[159],"This":[160],"shows":[161],"proposed":[164],"has":[166],"good":[167],"performance":[168],"voucher":[171],"reports,":[178],"can":[180],"provide":[181],"guidance":[182],"development":[185],"intelligence":[189],"software":[190],"certain":[193],"extent.":[194]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2023-11-01T00:00:00"}