{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,22]],"date-time":"2026-01-22T12:05:42Z","timestamp":1769083542282,"version":"3.49.0"},"reference-count":24,"publisher":"Wiley","issue":"3","license":[{"start":{"date-parts":[[2015,9,1]],"date-time":"2015-09-01T00:00:00Z","timestamp":1441065600000},"content-version":"tdm","delay-in-days":5722,"URL":"http:\/\/doi.wiley.com\/10.1002\/tdm_license_1.1"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Int. J. Intell. Syst. Acc. Fin. Mgmt."],"published-print":{"date-parts":[[2000,9]]},"DOI":"10.1002\/1099-1174(200009)9:3<145::aid-isaf185>3.0.co;2-g","type":"journal-article","created":{"date-parts":[[2002,8,25]],"date-time":"2002-08-25T18:24:26Z","timestamp":1030299866000},"page":"145-157","source":"Crossref","is-referenced-by-count":39,"title":["The efficacy of red flags in predicting the SEC's targets: an artificial neural networks approach"],"prefix":"10.1002","volume":"9","author":[{"given":"Ehsan Habib","family":"Feroz","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Taek Mu","family":"Kwon","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Victor S.","family":"Pastena","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Kyungjoo","family":"Park","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"311","published-online":{"date-parts":[[2000]]},"reference":[{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB1","author":"American Institute of Certified Public Accountants","year":"1988","unstructured":"American Institute of Certified Public Accountants. 1988a. Statement on Auditing Standards No. 53. The Auditor's Responsibility to Detect and Report Errors and Irregularities."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB2","author":"American Institute of Certified Public Accountants","year":"1988","unstructured":"American Institute of Certified Public Accountants. 1988b. Statement on Auditing Standards No. 54. Illegal Acts by Clients."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB3","volume-title":"Cooking the Books: What Every Accountant Should Know About Fraud","author":"Association of Certified Fraud Examiners","year":"1991","unstructured":"Association of Certified Fraud Examiners. 1991. Cooking the Books: What Every Accountant Should Know About Fraud."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB4","volume-title":"Fraud Examiner's Manual. Section 1: Financial Transactions","author":"Association of Certified Fraud Examiners","year":"1997","unstructured":"Association of Certified Fraud Examiners. 1997. Fraud Examiner's Manual. Section 1: Financial Transactions."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB5","author":"Barron","year":"1992","unstructured":"1992. Neural net approximation. Proceedings of the Seventh Yale Workshop on Adaptive and Learning Systems, 69-72."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB6","doi-asserted-by":"crossref","first-page":"95","DOI":"10.1002\/j.1099-1174.1995.tb00083.x","volume":"4","author":"Bortiz","year":"1995","journal-title":"International Journal of Intelligent Systems in Accounting, Finance and Management"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB7","first-page":"40","author":"Carmichael","year":"1988","journal-title":"Journal of Accountancy"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB8","first-page":"119","volume":"5","author":"Charitou","year":"1996","journal-title":"International Journal of Systems in Accounting, Finance and Management"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB9","first-page":"431","author":"Dopuch","year":"1987","journal-title":"Accounting Review"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB10","doi-asserted-by":"crossref","first-page":"21","DOI":"10.1002\/(SICI)1099-1174(199803)7:1<21::AID-ISAF138>3.0.CO;2-K","volume":"7","author":"Fanning","year":"1998","journal-title":"International Journal of Intelligent Systems in Accounting, Finance and Management"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB11","doi-asserted-by":"crossref","first-page":"113","DOI":"10.1002\/j.1099-1174.1995.tb00084.x","volume":"4","author":"Fanning","year":"1995","journal-title":"International Journal of Intelligent Systems in Accounting, Finance and Management"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB12","first-page":"499","volume-title":"Soft Computing in Financial Engineering","author":"Feroz","year":"1999","unstructured":"1999. Self Organizing Fuzzy and MLP Approaches to Detecting Fraudulent Financial Reporting. In Soft Computing in Financial Engineering, and (eds). Physica-Verlag: Heidelberg, Germany; 499-506."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB13","first-page":"245","volume-title":"Encyclopedic Dictionary of Accounting","author":"Feroz","year":"1997","unstructured":"1997. Red flags in accounting. In Encyclopedic Dictionary of Accounting, (ed.). Blackwell: Oxford; 245-247."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB14","doi-asserted-by":"crossref","first-page":"107","DOI":"10.2307\/2491006","volume":"29","author":"Feroz","year":"1991","journal-title":"Journal of Accounting Research Supplement"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB15","first-page":"14","author":"Green","year":"1997","journal-title":"Auditing: A Journal of Practice and Theory"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB16","doi-asserted-by":"crossref","first-page":"4947","DOI":"10.1364\/AO.26.004947","volume":"26","author":"Kosko","year":"1989","journal-title":"Applied Optics"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB17","doi-asserted-by":"crossref","first-page":"1286","DOI":"10.1109\/72.536321","volume":"7","author":"Kwon","year":"1996","journal-title":"IEEE Transactions on Neural Networks"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB18","author":"Kwon","year":"1994","unstructured":"1994. Preprocessing of training set for backpropagation algorithm: histogram equalization approach. Proceedings of IEEE International Conference on Neural Networks 425-430."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB19","doi-asserted-by":"crossref","first-page":"306","DOI":"10.1111\/j.1911-3846.1992.tb00883.x","volume":"9","author":"Liang","year":"1992","journal-title":"Contemporary Accounting Research"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB20","doi-asserted-by":"crossref","first-page":"149","DOI":"10.2307\/2491008","volume":"29","author":"Palmrose","year":"1991","journal-title":"Journal of Accounting Research Supplement"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB21","doi-asserted-by":"crossref","first-page":"899","DOI":"10.1111\/j.1540-5915.1992.tb00425.x","volume":"23","author":"Salachenber","year":"1992","journal-title":"Decision Sciences"},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB22","volume-title":"Fifty-fifth Annual Report of the SEC","author":"Securities and Exchange Commission","year":"1989","unstructured":"Securities and Exchange Commission. 1989. Fifty-fifth Annual Report of the SEC. Government Printing Office: Washington DC."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB23","volume-title":"Neural Computing: Theory and Practice","author":"Wasserman","year":"1989","unstructured":"1989. Neural Computing: Theory and Practice. Van Nostrand Reinhold: New York."},{"key":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G-BIB24","doi-asserted-by":"crossref","first-page":"59","DOI":"10.2307\/2490859","author":"Zmijewski","year":"1984","journal-title":"Journal of Accounting Research Supplement"}],"container-title":["International Journal of Intelligent Systems in Accounting, Finance &amp; Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.wiley.com\/onlinelibrary\/tdm\/v1\/articles\/10.1002%2F1099-1174(200009)9:3%3C145::AID-ISAF185%3E3.0.CO;2-G","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/full\/10.1002\/1099-1174(200009)9:3%3C145::AID-ISAF185%3E3.0.CO;2-G","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2021,7,1]],"date-time":"2021-07-01T06:02:38Z","timestamp":1625119358000},"score":1,"resource":{"primary":{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2000]]},"references-count":24,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2000,9]]}},"URL":"https:\/\/doi.org\/10.1002\/1099-1174(200009)9:3<145::aid-isaf185>3.0.co;2-g","relation":{},"ISSN":["1055-615X","1099-1174"],"issn-type":[{"value":"1055-615X","type":"print"},{"value":"1099-1174","type":"electronic"}],"subject":[],"published":{"date-parts":[[2000]]}}}