Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH011
David Ortiz-Rodríguez, Laura Alcaide-Muñoz, J. Flórez-Parra, A. López-Hernández
One of the objectives of supreme audit institutions (SAIs) is to promote transparency and accountability of the public sector entities. But, at the same time, SAIs must improve their own transparency and accountability. The use of information and communication technologies plays an essential role in making this disclosure. The International Organization of the Supreme Audit Institution (INTOSAI) recognizes that communication is a strategic factor of SAIs. Studies have analyzed information dissemination practices carried out in developed countries. However, SAIs elsewhere, such as the Latin American and Caribbean, have not been the object of research. This chapter analyzes whether these SAIs are using the internet as a means to enhance transparency and interaction with stakeholders. The results indicate that, although in general the institutions analyzed publish the information required by INTOSAI, there is still ample room for improvement, especially regarding interaction with their stakeholders.
{"title":"Transparency in Latin American and Caribbean Supreme Auditing Institutions","authors":"David Ortiz-Rodríguez, Laura Alcaide-Muñoz, J. Flórez-Parra, A. López-Hernández","doi":"10.4018/978-1-5225-7356-2.CH011","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH011","url":null,"abstract":"One of the objectives of supreme audit institutions (SAIs) is to promote transparency and accountability of the public sector entities. But, at the same time, SAIs must improve their own transparency and accountability. The use of information and communication technologies plays an essential role in making this disclosure. The International Organization of the Supreme Audit Institution (INTOSAI) recognizes that communication is a strategic factor of SAIs. Studies have analyzed information dissemination practices carried out in developed countries. However, SAIs elsewhere, such as the Latin American and Caribbean, have not been the object of research. This chapter analyzes whether these SAIs are using the internet as a means to enhance transparency and interaction with stakeholders. The results indicate that, although in general the institutions analyzed publish the information required by INTOSAI, there is still ample room for improvement, especially regarding interaction with their stakeholders.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129444993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH007
Adem Çabuk, Alp Aytaç
Massive usage of internet and digital devices make it easier accessing the desired information. In the past, auditing was a periodic, reactive approach, but this must change. Today, volume, velocity, variety, veracity, and value of the information, which are the main criteria of big data, are crucial. Decision makers demand timely, true, and reliable information. This need has affected every sector including auditing. For this reason, the continuous auditing system comes to debate in the big data era. The main aim of this chapter is to shed light on how traditional auditing transformed into the continuous auditing and where big data stands in this transformation. It is concluded that even though many obstacles arise, continuous auditing systems and harvesting big data benefits are crucial to gain a competitive advantage. Also, using big data analytics and continuous auditing system together, management and shareholders gain detailed information about the company's present situation and future direction.
{"title":"The Transformation of Auditing From Traditional to Continuous Auditing in the Era of Big Data","authors":"Adem Çabuk, Alp Aytaç","doi":"10.4018/978-1-5225-7356-2.CH007","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH007","url":null,"abstract":"Massive usage of internet and digital devices make it easier accessing the desired information. In the past, auditing was a periodic, reactive approach, but this must change. Today, volume, velocity, variety, veracity, and value of the information, which are the main criteria of big data, are crucial. Decision makers demand timely, true, and reliable information. This need has affected every sector including auditing. For this reason, the continuous auditing system comes to debate in the big data era. The main aim of this chapter is to shed light on how traditional auditing transformed into the continuous auditing and where big data stands in this transformation. It is concluded that even though many obstacles arise, continuous auditing systems and harvesting big data benefits are crucial to gain a competitive advantage. Also, using big data analytics and continuous auditing system together, management and shareholders gain detailed information about the company's present situation and future direction.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121445993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH001
Ana Silva, Helena Inácio, Elisabete S. Vieira
The main purpose of this chapter is to analyze the relationship between internal and external audit and its effect on external audit fees, through a questionnaire addressed to the external auditors of Portugal and Spain. It obtained 131 answers for Portugal and 149 answers for Spain. According to the results, the competencies and characteristics of internal auditors, as well as the type of activities performed by them and the communication between internal and external auditors, have a significant influence on the decision of using the internal audit work. However, the Portuguese external auditors do not consider this influence to be so significant that it affects the number of substantive tests, the quality of external audit, and external audit fees. However, for Spanish auditors using internal audits decreases the planned hours, the number of control and substantive tests, and improves external audit quality, but does not reflect in the fees to be charged to the client.
{"title":"The Influence of Internal Audit on External Audit","authors":"Ana Silva, Helena Inácio, Elisabete S. Vieira","doi":"10.4018/978-1-5225-7356-2.CH001","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH001","url":null,"abstract":"The main purpose of this chapter is to analyze the relationship between internal and external audit and its effect on external audit fees, through a questionnaire addressed to the external auditors of Portugal and Spain. It obtained 131 answers for Portugal and 149 answers for Spain. According to the results, the competencies and characteristics of internal auditors, as well as the type of activities performed by them and the communication between internal and external auditors, have a significant influence on the decision of using the internal audit work. However, the Portuguese external auditors do not consider this influence to be so significant that it affects the number of substantive tests, the quality of external audit, and external audit fees. However, for Spanish auditors using internal audits decreases the planned hours, the number of control and substantive tests, and improves external audit quality, but does not reflect in the fees to be charged to the client.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131371897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH004
Kátia Lemos, Sara Serra, Amidel Barros
Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instruments disclosures. However, the academic literature has revealed that audit quality is influenced by a number of factors, such as gender, experience, and auditor's fees, as well as the type of audit firm (Big4 or not Big4). In order to achieve the proposed objective, a disclosure index was prepared, based on the requirements of the International Accounting Standards Board (IASB), applied to companies listed on Euronext Lisbon, excluding the sports corporations. The results revealed that the level of disclosure is influenced by the size of the audited company and by the auditor's gender, being greater in the larger companies and in the companies audited by a male auditor.
{"title":"The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures","authors":"Kátia Lemos, Sara Serra, Amidel Barros","doi":"10.4018/978-1-5225-7356-2.CH004","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH004","url":null,"abstract":"Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instruments disclosures. However, the academic literature has revealed that audit quality is influenced by a number of factors, such as gender, experience, and auditor's fees, as well as the type of audit firm (Big4 or not Big4). In order to achieve the proposed objective, a disclosure index was prepared, based on the requirements of the International Accounting Standards Board (IASB), applied to companies listed on Euronext Lisbon, excluding the sports corporations. The results revealed that the level of disclosure is influenced by the size of the audited company and by the auditor's gender, being greater in the larger companies and in the companies audited by a male auditor.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"462 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116185245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH002
Ana Silva, Helena Inácio, Elisabete S. Vieira
The purpose of this chapter is to analyze the effect that corporate governance measures have in external audit fees in two countries where this matter is not much developed: Portugal and Spain. The analysis includes a sample of 39 listed companies on the Portuguese Stock Exchange and 104 listed companies on the Spanish Stock Exchanges for the years 2013 to 2015 using an OLS regression model. For the Spanish sample, the results show that the capital hold by the Board of Directors influence negatively external audit fees. The results are in accordance with the supplier perspective which states that better corporate governance practices decrease the control risk and, consequently, audit fees. On the other hand, the Board of Directors' diligence also affected external audit fees but positively, that is, the greater the number of meetings the greater the demand for an audit with quality which result in higher fees charged (demand perspective). For the Portuguese sample it can be observed that corporate governance characteristics do not affect external audit fees.
{"title":"Corporate Governance Characteristics and Audit Fees","authors":"Ana Silva, Helena Inácio, Elisabete S. Vieira","doi":"10.4018/978-1-5225-7356-2.CH002","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH002","url":null,"abstract":"The purpose of this chapter is to analyze the effect that corporate governance measures have in external audit fees in two countries where this matter is not much developed: Portugal and Spain. The analysis includes a sample of 39 listed companies on the Portuguese Stock Exchange and 104 listed companies on the Spanish Stock Exchanges for the years 2013 to 2015 using an OLS regression model. For the Spanish sample, the results show that the capital hold by the Board of Directors influence negatively external audit fees. The results are in accordance with the supplier perspective which states that better corporate governance practices decrease the control risk and, consequently, audit fees. On the other hand, the Board of Directors' diligence also affected external audit fees but positively, that is, the greater the number of meetings the greater the demand for an audit with quality which result in higher fees charged (demand perspective). For the Portuguese sample it can be observed that corporate governance characteristics do not affect external audit fees.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121599776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH013
Radiah Othman, Rashid Ameer, Fawzi Laswad
This chapter illustrates a three-stage analytical procedure to examine and detect the likelihood of financial statements manipulation and identify the accounts that were manipulated by Toshiba. It applies the Beneish model and Benford's law to Toshiba's balance sheet and income statement from 2002 to 2016. The results show significant deviation from Benford's law in the pre-fraud period in equity, long-term receivables and property, plant and equipment, long-term liabilities, and in the post-fraud period in the long-term liabilities, equity, long-term receivables, and total current assets. The results provide evidence of the usefulness of Beneish and Benford law as forensic auditing tools for detecting financial statements' irregularities and fraud that would be useful for the audit planning and sampling procedures.
{"title":"Forensic Auditing Tools in Detecting Financial Statements' Irregularities","authors":"Radiah Othman, Rashid Ameer, Fawzi Laswad","doi":"10.4018/978-1-5225-7356-2.CH013","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH013","url":null,"abstract":"This chapter illustrates a three-stage analytical procedure to examine and detect the likelihood of financial statements manipulation and identify the accounts that were manipulated by Toshiba. It applies the Beneish model and Benford's law to Toshiba's balance sheet and income statement from 2002 to 2016. The results show significant deviation from Benford's law in the pre-fraud period in equity, long-term receivables and property, plant and equipment, long-term liabilities, and in the post-fraud period in the long-term liabilities, equity, long-term receivables, and total current assets. The results provide evidence of the usefulness of Beneish and Benford law as forensic auditing tools for detecting financial statements' irregularities and fraud that would be useful for the audit planning and sampling procedures.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128899876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH008
Hugo Miguel Cipriano, R. Pereira, Rafael Almeida, M. D. da Silva
Organizations face a challenge on the emerging technology-enabled businesses to prevent fraud and mitigate risks. Information technology (IT) advancements also provided the possibility of ongoing risk assessment and ongoing control assessment on the growing data volume in the digital age. Although organizations perceive the benefits of continuous auditing (CA) and continuous monitoring (CM), its adoption is low. Some barriers limit CA and CM adoption along with common challenges that organizations must face during implementation. This chapter provides a systematic literature review to promote CA and CM by presenting the main challenges in implementations and general guidance to overcome the identified challenges.
{"title":"Addressing Continuous Auditing Challenges in the Digital Age","authors":"Hugo Miguel Cipriano, R. Pereira, Rafael Almeida, M. D. da Silva","doi":"10.4018/978-1-5225-7356-2.CH008","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH008","url":null,"abstract":"Organizations face a challenge on the emerging technology-enabled businesses to prevent fraud and mitigate risks. Information technology (IT) advancements also provided the possibility of ongoing risk assessment and ongoing control assessment on the growing data volume in the digital age. Although organizations perceive the benefits of continuous auditing (CA) and continuous monitoring (CM), its adoption is low. Some barriers limit CA and CM adoption along with common challenges that organizations must face during implementation. This chapter provides a systematic literature review to promote CA and CM by presenting the main challenges in implementations and general guidance to overcome the identified challenges.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125933430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH014
Norfaizah Manjah, Radiah Othman, H. Yusoff
The increasing number of recent fraud cases involving the board of directors and top management in cooperative societies has raised concerns about the effectiveness of internal control systems (ICS) in these organizations. This chapter aims to examine the relationship between the effectiveness of the ICS and the likelihood of fraud occurrence by focusing on the control environment, risk assessment, and monitoring activities of cooperative societies in Malaysia. The results showed that the effectiveness of the control environment, risk assessment, and monitoring had no significant relationship with the likelihood of fraud occurrence in these organizations. However, this does not necessarily mean that the fraud risk is not an emerging issue. The study proposes that the internal auditors and audit committee oversee a pro-active fraud prevention check-up, as suggested by the Association of Certified Fraud Examiners (ACFE), which is to be implemented in co-operative societies to assess how vulnerable the organizations are to fraud.
{"title":"Internal Control System in Cooperative Society","authors":"Norfaizah Manjah, Radiah Othman, H. Yusoff","doi":"10.4018/978-1-5225-7356-2.CH014","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH014","url":null,"abstract":"The increasing number of recent fraud cases involving the board of directors and top management in cooperative societies has raised concerns about the effectiveness of internal control systems (ICS) in these organizations. This chapter aims to examine the relationship between the effectiveness of the ICS and the likelihood of fraud occurrence by focusing on the control environment, risk assessment, and monitoring activities of cooperative societies in Malaysia. The results showed that the effectiveness of the control environment, risk assessment, and monitoring had no significant relationship with the likelihood of fraud occurrence in these organizations. However, this does not necessarily mean that the fraud risk is not an emerging issue. The study proposes that the internal auditors and audit committee oversee a pro-active fraud prevention check-up, as suggested by the Association of Certified Fraud Examiners (ACFE), which is to be implemented in co-operative societies to assess how vulnerable the organizations are to fraud.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122222231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH003
Sara Serra, P. Gomes, C. Silva
The audit expectation gap (AEG) is present in society and, while there, will encourage discrediting the auditors. Given the seriousness of this situation, several solutions have been pointed out, one of which is to promote audit education. The aim of this chapter is to verify if adult education, taught at the Polytechnic Institute of Cávado and Ave (IPCA), reduces the AEG, considering the perceptions of its students about the role assigned to the auditors and the degree of success of the auditors in certain situations. The application of a questionnaire allowed to conclude that, as the literature review showed, audit education changes the perceptions of IPCA students about the role and degree of success of the auditors, generally reducing the AEG.
{"title":"Audit Education in the Polytechnic Institute of Cávado and Ave and the Audit Expectation Gap","authors":"Sara Serra, P. Gomes, C. Silva","doi":"10.4018/978-1-5225-7356-2.CH003","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH003","url":null,"abstract":"The audit expectation gap (AEG) is present in society and, while there, will encourage discrediting the auditors. Given the seriousness of this situation, several solutions have been pointed out, one of which is to promote audit education. The aim of this chapter is to verify if adult education, taught at the Polytechnic Institute of Cávado and Ave (IPCA), reduces the AEG, considering the perceptions of its students about the role assigned to the auditors and the degree of success of the auditors in certain situations. The application of a questionnaire allowed to conclude that, as the literature review showed, audit education changes the perceptions of IPCA students about the role and degree of success of the auditors, generally reducing the AEG.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114832238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-7356-2.CH005
A. P. Dias, Madalena Maria Ribeiro Magalhaes
Standards are applicable to any kind of activity and could be defined, in a general way, as an activity aiming to apply an ordered system to repetitive functions that take place in the context of industry, technology, science, and economy. Auditing is deeply connected to the implementation of any standard, and this chapter aims to do its connection. Standardization can stimulate international comparability eliminating obstacles arising from some different national practices in accounting and in auditing using IFRS and ISA, in risk analysis using ERM or ISO 31000, in people's safety, in the product or in the environment. A case study about ISO 31000 in a municipality where IFRS and ISA are followed and ISO 9001, 14001, 18000 are a reality will frame this issue. ISO 26000 about corporate social responsibility will be the new future challenge.
{"title":"ISO Standards and Audit","authors":"A. P. Dias, Madalena Maria Ribeiro Magalhaes","doi":"10.4018/978-1-5225-7356-2.CH005","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH005","url":null,"abstract":"Standards are applicable to any kind of activity and could be defined, in a general way, as an activity aiming to apply an ordered system to repetitive functions that take place in the context of industry, technology, science, and economy. Auditing is deeply connected to the implementation of any standard, and this chapter aims to do its connection. Standardization can stimulate international comparability eliminating obstacles arising from some different national practices in accounting and in auditing using IFRS and ISA, in risk analysis using ERM or ISO 31000, in people's safety, in the product or in the environment. A case study about ISO 31000 in a municipality where IFRS and ISA are followed and ISO 9001, 14001, 18000 are a reality will frame this issue. ISO 26000 about corporate social responsibility will be the new future challenge.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125653111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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