{"id":"https://openalex.org/W3131451649","doi":"https://doi.org/10.2308/isys-19-003","title":"Classifying Restatements: An Application of Machine Learning and Textual Analytics","display_name":"Classifying Restatements: An Application of Machine Learning and Textual Analytics","publication_year":2021,"publication_date":"2021-02-19","ids":{"openalex":"https://openalex.org/W3131451649","doi":"https://doi.org/10.2308/isys-19-003","mag":"3131451649"},"language":"en","primary_location":{"is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-19-003","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false},"type":"article","type_crossref":"journal-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/A5102863824","display_name":"Louise Hayes","orcid":"https://orcid.org/0000-0003-2848-3246"},"institutions":[{"id":"https://openalex.org/I79817857","display_name":"University of Guelph","ror":"https://ror.org/01r7awg59","country_code":"CA","type":"education","lineage":["https://openalex.org/I79817857"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Louise Hayes","raw_affiliation_strings":["University of Guelph"],"affiliations":[{"raw_affiliation_string":"University of Guelph","institution_ids":["https://openalex.org/I79817857"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000598183","display_name":"J. Efrim Boritz","orcid":"https://orcid.org/0000-0002-9752-5131"},"institutions":[{"id":"https://openalex.org/I151746483","display_name":"University of Waterloo","ror":"https://ror.org/01aff2v68","country_code":"CA","type":"education","lineage":["https://openalex.org/I151746483"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"J. Efrim Boritz","raw_affiliation_strings":["University of Waterloo"],"affiliations":[{"raw_affiliation_string":"University of Waterloo","institution_ids":["https://openalex.org/I151746483"]}]}],"institution_assertions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.411,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.87332,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":78,"max":81},"biblio":{"volume":"35","issue":"3","first_page":"107","last_page":"131"},"is_retracted":false,"is_paratext":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9993,"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":0.9993,"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":0.948,"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/T11918","display_name":"Forecasting Techniques and Applications","score":0.9472,"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":[],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7855405},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.76544595},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.62890524},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.53349286},{"id":"https://openalex.org/C48044578","wikidata":"https://www.wikidata.org/wiki/Q727490","display_name":"Scalability","level":2,"score":0.5129973},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.491444},{"id":"https://openalex.org/C204321447","wikidata":"https://www.wikidata.org/wiki/Q30642","display_name":"Natural language processing","level":1,"score":0.47248548},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.4689709},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.30819714},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.30146027},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.22804838},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.08361253},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-19-003","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false}],"best_oa_location":null,"sustainable_development_goals":[],"grants":[],"datasets":[],"versions":[],"referenced_works_count":84,"referenced_works":["https://openalex.org/W1597664530","https://openalex.org/W1636890143","https://openalex.org/W1968433094","https://openalex.org/W1993220166","https://openalex.org/W1995928950","https://openalex.org/W1996796871","https://openalex.org/W2018581816","https://openalex.org/W2021630490","https://openalex.org/W2026572607","https://openalex.org/W2027353179","https://openalex.org/W2038708990","https://openalex.org/W2043909051","https://openalex.org/W2085573882","https://openalex.org/W2087067643","https://openalex.org/W2092112998","https://openalex.org/W2095655043","https://openalex.org/W2098162425","https://openalex.org/W2104565725","https://openalex.org/W2106525823","https://openalex.org/W2109263270","https://openalex.org/W2118020653","https://openalex.org/W2118978333","https://openalex.org/W2126624717","https://openalex.org/W2132852223","https://openalex.org/W2138711024","https://openalex.org/W2141975087","https://openalex.org/W2146016545","https://openalex.org/W2161016507","https://openalex.org/W2162256707","https://openalex.org/W2167332641","https://openalex.org/W2177221428","https://openalex.org/W2292869588","https://openalex.org/W2313384944","https://openalex.org/W2314427310","https://openalex.org/W2315678552","https://openalex.org/W2345945023","https://openalex.org/W2414539072","https://openalex.org/W2538291406","https://openalex.org/W2610250061","https://openalex.org/W2625464253","https://openalex.org/W2725845801","https://openalex.org/W2747237564","https://openalex.org/W2762973810","https://openalex.org/W2772449520","https://openalex.org/W2899883402","https://openalex.org/W2963847595","https://openalex.org/W2990871234","https://openalex.org/W3014452763","https://openalex.org/W305330815","https://openalex.org/W3098622648","https://openalex.org/W3105625590","https://openalex.org/W3121289876","https://openalex.org/W3121345040","https://openalex.org/W3121452332","https://openalex.org/W3121452939","https://openalex.org/W3121570881","https://openalex.org/W3121587754","https://openalex.org/W3121900013","https://openalex.org/W3121963984","https://openalex.org/W3122110797","https://openalex.org/W3122141067","https://openalex.org/W3122370222","https://openalex.org/W3122489987","https://openalex.org/W3122547505","https://openalex.org/W3122726372","https://openalex.org/W3122889475","https://openalex.org/W3122983838","https://openalex.org/W3123106756","https://openalex.org/W3124067860","https://openalex.org/W3124283562","https://openalex.org/W3124321936","https://openalex.org/W3124388084","https://openalex.org/W3124417763","https://openalex.org/W3124831224","https://openalex.org/W3125034503","https://openalex.org/W3125057314","https://openalex.org/W3125271785","https://openalex.org/W3125363985","https://openalex.org/W3125433491","https://openalex.org/W3125614333","https://openalex.org/W3125629515","https://openalex.org/W3125903525","https://openalex.org/W4253889179","https://openalex.org/W46659105"],"related_works":["https://openalex.org/W4235240664","https://openalex.org/W3101499207","https://openalex.org/W2965083567","https://openalex.org/W2757182831","https://openalex.org/W2404937507","https://openalex.org/W2389214306","https://openalex.org/W2030757640","https://openalex.org/W1967231687","https://openalex.org/W1838576100","https://openalex.org/W1552135273"],"abstract_inverted_index":{"ABSTRACT":[0],"Restatements":[1],"of":[2,70,103],"audited":[3],"financial":[4,89],"statements":[5],"are":[6,79,85,126],"used":[7,49],"for":[8,16,81],"evaluating":[9],"reporting":[10],"quality":[11],"and":[12,15,61,72,91,111,114,118],"audit":[13],"quality,":[14],"other":[17,47,76],"evaluative":[18],"purposes.":[19],"We":[20],"constructed":[21],"a":[22,68,105],"machine":[23,40],"learning":[24,41],"algorithm":[25,107],"to":[26],"classify":[27],"restatements":[28,84],"by":[29],"management":[30],"intent":[31],"based":[32,55],"on":[33,56],"the":[34,101,133],"language":[35],"in":[36,132],"restatement":[37,59],"announcements.":[38],"Our":[39,63],"classification":[42,106],"is":[43,73,95,108],"as":[44,46,53],"reliable":[45],"commonly":[48],"automated":[50,77],"methods":[51,78],"such":[52,104],"those":[54],"market":[57],"reaction,":[58],"direction,":[60],"magnitude.":[62],"method":[64],"does":[65],"not":[66,96],"require":[67],"dictionary":[69],"words":[71],"applicable":[74],"when":[75,83,92],"not,":[80],"example,":[82],"announced":[86],"contemporaneously":[87],"with":[88],"results":[90],"net":[93],"income":[94],"restated.":[97],"For":[98],"large":[99],"samples,":[100],"use":[102],"less":[109,112],"tedious":[110],"time-consuming,":[113],"more":[115],"consistent,":[116],"replicable,":[117],"scalable":[119],"than":[120],"manual":[121],"classification.":[122],"Data":[123,125],"Availability:":[124],"available":[127],"from":[128],"public":[129],"sources":[130],"cited":[131],"text.":[134],"JEL":[135],"Classifications:":[136],"G38;":[137],"M41;":[138],"M42;":[139],"M48.":[140]},"cited_by_api_url":"https://api.openalex.org/works?filter=cites:W3131451649","counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1}],"updated_date":"2025-01-06T08:23:39.009818","created_date":"2021-03-01"}