{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,13]],"date-time":"2025-10-13T15:41:43Z","timestamp":1760370103806,"version":"3.38.0"},"reference-count":15,"publisher":"IEEE","license":[{"start":{"date-parts":[[2024,12,16]],"date-time":"2024-12-16T00:00:00Z","timestamp":1734307200000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-029"},{"start":{"date-parts":[[2024,12,16]],"date-time":"2024-12-16T00:00:00Z","timestamp":1734307200000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-037"}],"funder":[{"DOI":"10.13039\/100017413","name":"Innovation Fund","doi-asserted-by":"publisher","id":[{"id":"10.13039\/100017413","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2024,12,16]]},"DOI":"10.1109\/cdc56724.2024.10885875","type":"proceedings-article","created":{"date-parts":[[2025,2,26]],"date-time":"2025-02-26T18:43:32Z","timestamp":1740595412000},"page":"6647-6652","source":"Crossref","is-referenced-by-count":1,"title":["How to Pass an Audit: Decisions on Sequential Investment"],"prefix":"10.1109","author":[{"given":"Ziyuan","family":"Huang","sequence":"first","affiliation":[{"name":"University of Michigan, 1301 Beal Avenue,Electrical and Computer Engineering Department,Ann Arbor,MI,USA,48109"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Gergely","family":"Bicz\u00f3k","sequence":"additional","affiliation":[{"name":"Budapest University of Technology and Economics, 1111 Budapest, M&#x0171;egyetem rkp. 3,CrySyS Lab,Department of Networked Systems and Services,Hungary"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Mingyan","family":"Liu","sequence":"additional","affiliation":[{"name":"University of Michigan, 1301 Beal Avenue,Electrical and Computer Engineering Department,Ann Arbor,MI,USA,48109"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"263","reference":[{"key":"ref1","doi-asserted-by":"publisher","DOI":"10.1109\/acsac.2001.991552"},{"journal-title":"Government Document","article-title":"National cybersecurity strategy","year":"2023","key":"ref2"},{"issue":"4","key":"ref3","first-page":"634","article-title":"Strategic considerations in auditing","volume":"60","author":"Fellingham","year":"1985","journal-title":"The Accounting Review"},{"issue":"4","key":"ref4","first-page":"753","article-title":"Fraud detection: A theoretical foundation","volume":"67","author":"Matsumura","year":"1992","journal-title":"The Accounting Review"},{"issue":"1","key":"ref5","doi-asserted-by":"crossref","first-page":"91","DOI":"10.1111\/j.1911-3846.1994.tb00438.x","article-title":"Game theoretic analysis of discovery sampling for internal fraud control auditing*","volume":"11","author":"FINLEY","year":"1994","journal-title":"Contemporary Accounting Research"},{"key":"ref6","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-319-21158-9_12"},{"key":"ref7","doi-asserted-by":"publisher","DOI":"10.1506\/f9kw-qm6u-6nxf-qcun"},{"article-title":"Incentives for auditor collusion in pre-sarbanes-oxley regulatory environment","author":"Brown","key":"ref8","doi-asserted-by":"crossref","DOI":"10.2139\/ssrn.976169"},{"key":"ref9","doi-asserted-by":"publisher","DOI":"10.1109\/TIFS.2018.2812205"},{"key":"ref10","doi-asserted-by":"publisher","DOI":"10.1093\/cybsec\/tyz010"},{"issue":"02","key":"ref11","doi-asserted-by":"crossref","first-page":"59","DOI":"10.58812\/wsaf.v1i02.119","article-title":"Analyzing the evolution of auditing and financial insurance: Tracking developments, identifying research frontiers, and charting the future of accountability and risk management","volume":"1","author":"Nugrahanti","year":"2023","journal-title":"West Science Accounting and Finance"},{"key":"ref12","doi-asserted-by":"crossref","DOI":"10.1007\/978-1-4419-8714-3","volume":"79","author":"Hern\u00e1ndez-Lerma","year":"1989","journal-title":"Adaptive Markov Control Processes, ser. Applied Mathematical Sciences"},{"author":"Huang","key":"ref13","article-title":"Incentivizing secure software development: The role of liability (waiver) and audit"},{"key":"ref14","doi-asserted-by":"publisher","DOI":"10.1109\/INFOCOM.2016.7524353"},{"key":"ref15","doi-asserted-by":"publisher","DOI":"10.3982\/te567"}],"event":{"name":"2024 IEEE 63rd Conference on Decision and Control (CDC)","start":{"date-parts":[[2024,12,16]]},"location":"Milan, Italy","end":{"date-parts":[[2024,12,19]]}},"container-title":["2024 IEEE 63rd Conference on Decision and Control (CDC)"],"original-title":[],"link":[{"URL":"http:\/\/xplorestaging.ieee.org\/ielx8\/10885784\/10885785\/10885875.pdf?arnumber=10885875","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,2,27]],"date-time":"2025-02-27T07:59:07Z","timestamp":1740643147000},"score":1,"resource":{"primary":{"URL":"https:\/\/ieeexplore.ieee.org\/document\/10885875\/"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024,12,16]]},"references-count":15,"URL":"https:\/\/doi.org\/10.1109\/cdc56724.2024.10885875","relation":{},"subject":[],"published":{"date-parts":[[2024,12,16]]}}}