The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ensure the integrity, objectivity, and professional competency of accountants; the power of the situation and individual motivations are challenges that may ethically blind accountants and result in fraud. In this paper, we explore the combinative effect of three emergent technologies: Blockchain-based, IoT-enabled and AI-empowered distributed ledger on reducing the risk of accounting ethical blindness. We examine how technical features of emergent technologies present both gains and challenges to ethical decision-making for the accounting profession. While some of these challenges can be overcome by adopting all three emerging technologies, others require social and legal interference to avoid the challenges of these technologies. Keywords: Emergent technology, accounting ethical blindness, blockchain, artificial intelligence, internet of things.
{"title":"The effect of emergent technologies on accountant`s ethical blindness","authors":"K. Sherif, Hania Mohsin","doi":"10.4192/1577-8517-V21_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V21_3","url":null,"abstract":"The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ensure the integrity, objectivity, and professional competency of accountants; the power of the situation and individual motivations are challenges that may ethically blind accountants and result in fraud. In this paper, we explore the combinative effect of three emergent technologies: Blockchain-based, IoT-enabled and AI-empowered distributed ledger on reducing the risk of accounting ethical blindness. We examine how technical features of emergent technologies present both gains and challenges to ethical decision-making for the accounting profession. While some of these challenges can be overcome by adopting all three emerging technologies, others require social and legal interference to avoid the challenges of these technologies. Keywords: Emergent technology, accounting ethical blindness, blockchain, artificial intelligence, internet of things.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132995897","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}
Many auditing professionals would contend that continuous monitoring is a function of management and not internal audit. However, effective continuous auditing is highly dependent upon a strong continuous monitoring system. Further, by integrating technology of these two systems, continuous assurance can be achieved, and audit efficiency and effectiveness can be improved through the reduction of costs and effort. This paper discusses how internal audit can collaborate with a business operation to develop a continuous monitoring application utilizing visual reporting and overcome the potential barriers to success. The specific business operation selected for modification was the procurement card program at a large public university. Following an introduction of the scenario, an overview of the ProCard™ program is provided, highlighting the program risks and controls. Third, a four-phased approach used to develop the continuous monitoring tool is described, including specific steps taken to ensure effective use of the real-time data by auditors. Fourth, challenges the internal function encountered when implementing the system are described, including how those challenges were addressed. Fifth, the paper provides concluding comments and future initiatives planned. Finally, the paper provides additional examples for continuous auditing and monitoring and suggests future research topics in this area. Keywords: Continuous auditing, continuous monitoring, visual reporting, internal audit, procurement card.
{"title":"How internal audit can champion continuous monitoring in a business operation via visual reporting and overcome barriers to success","authors":"S. Tronto, B. Killingsworth","doi":"10.4192/1577-8517-V21_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V21_2","url":null,"abstract":"Many auditing professionals would contend that continuous monitoring is a function of management and not internal audit. However, effective continuous auditing is highly dependent upon a strong continuous monitoring system. Further, by integrating technology of these two systems, continuous assurance can be achieved, and audit efficiency and effectiveness can be improved through the reduction of costs and effort. This paper discusses how internal audit can collaborate with a business operation to develop a continuous monitoring application utilizing visual reporting and overcome the potential barriers to success. The specific business operation selected for modification was the procurement card program at a large public university. Following an introduction of the scenario, an overview of the ProCard™ program is provided, highlighting the program risks and controls. Third, a four-phased approach used to develop the continuous monitoring tool is described, including specific steps taken to ensure effective use of the real-time data by auditors. Fourth, challenges the internal function encountered when implementing the system are described, including how those challenges were addressed. Fifth, the paper provides concluding comments and future initiatives planned. Finally, the paper provides additional examples for continuous auditing and monitoring and suggests future research topics in this area. Keywords: Continuous auditing, continuous monitoring, visual reporting, internal audit, procurement card.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127246748","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}
Auditing has to adapt to the growing amounts of data caused by digital transformation. One approach to address this and to test the full audit data population is to apply rules to the data. A disadvantage of this is that rules most likely only find errors, mistakes or deviations which were already anticipated by the auditor. Unsupervised anomaly detection can go beyond those capabilities and detect novel process deviations or new fraud attempts. We conducted a systematic review of existing studies which apply unsupervised anomaly detection in an auditing context. The results reveal that most of the studies develop an approach for only one specific dataset and do not address the integration into the audit process or how the results should be best presented to the auditor. We therefore develop a research agenda addressing both the generalizability of unsupervised anomaly detection in auditing and the preparation of results for auditors.
{"title":"Unsupervised anomaly detection for internal auditing: Literature review and research agenda","authors":"Jakob Nonnenmacher, J. Gómez","doi":"10.4192/1577-8517-V21_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V21_1","url":null,"abstract":"Auditing has to adapt to the growing amounts of data caused by digital transformation. One approach to address this and to test the full audit data population is to apply rules to the data. A disadvantage of this is that rules most likely only find errors, mistakes or deviations which were already anticipated by the auditor. Unsupervised anomaly detection can go beyond those capabilities and detect novel process deviations or new fraud attempts. We conducted a systematic review of existing studies which apply unsupervised anomaly detection in an auditing context. The results reveal that most of the studies develop an approach for only one specific dataset and do not address the integration into the audit process or how the results should be best presented to the auditor. We therefore develop a research agenda addressing both the generalizability of unsupervised anomaly detection in auditing and the preparation of results for auditors.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126048053","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}
Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approaches.
{"title":"Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization","authors":"Faten F. Kharbat, R. Muqattash","doi":"10.4192/1577-8517-v20_6","DOIUrl":"https://doi.org/10.4192/1577-8517-v20_6","url":null,"abstract":"Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approaches.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130370939","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}
This study applies computerized content analysis techniques, including term frequency analysis, readability index, and cosine similarity, to compare the U.S. versus international ethics codes for professional accountants. It reveals and compares new characteristics of these ethics codes. The U.S. ethics code is found to be less readable but more reflective of moral values concerning social order. The international ethics code emphasizes the independence and confidentiality principles, while the U.S. ethics code emphasizes independence and responsibilities. There are more similarities within the U.S. ethics code and within the international ethics code than between these ethics codes.
{"title":"The U.S. versus international ethics codes for accountants: A computerized content analysis","authors":"Hoseoup Lee, P. Leung, G. Seow, Kinsun Tam","doi":"10.4192/1577-8517-v20_5","DOIUrl":"https://doi.org/10.4192/1577-8517-v20_5","url":null,"abstract":"This study applies computerized content analysis techniques, including term frequency analysis, readability index, and cosine similarity, to compare the U.S. versus international ethics codes for professional accountants. It reveals and compares new characteristics of these ethics codes. The U.S. ethics code is found to be less readable but more reflective of moral values concerning social order. The international ethics code emphasizes the independence and confidentiality principles, while the U.S. ethics code emphasizes independence and responsibilities. There are more similarities within the U.S. ethics code and within the international ethics code than between these ethics codes.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124605219","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}
Digitalization is driving the automation of accounting processes. It is estimated that up to 70% of administrative activities could be carried out by automated, i.e. rule-based sequences, which promises a considerable increase in productivity and efficiency for repetitive, standardized processes. In recent years, Robotic Process Automation (RPA) has been increasingly and successfully used for such purposes. However, before implementing a RPA solution, it is essential to evaluate the automation potentials. In the literature, such evaluations are based almost exclusively on process-oriented factors, such as the frequency and duration of processes or the degree of standardization. The assessment of potential cost benefits is often carried out secondarily and on the basis of cost estimates at a higher level. In order to close this gap and to make the cost-based assessment of automation potentials more soundly assessable, this article demonstrates a corresponding approach using Time-Driven Activity-Based Costing (TD ABC). For this purpose, a typical example from accounting is used for a demonstration with a management reporting process.
{"title":"Assessing the Automation Potentials of Management Reporting Processes","authors":"Benjamin Matthies","doi":"10.4192/1577-8517-v20_4","DOIUrl":"https://doi.org/10.4192/1577-8517-v20_4","url":null,"abstract":"Digitalization is driving the automation of accounting processes. It is estimated that up to 70% of administrative activities could be carried out by automated, i.e. rule-based sequences, which promises a considerable increase in productivity and efficiency for repetitive, standardized processes. In recent years, Robotic Process Automation (RPA) has been increasingly and successfully used for such purposes. However, before implementing a RPA solution, it is essential to evaluate the automation potentials. In the literature, such evaluations are based almost exclusively on process-oriented factors, such as the frequency and duration of processes or the degree of standardization. The assessment of potential cost benefits is often carried out secondarily and on the basis of cost estimates at a higher level. In order to close this gap and to make the cost-based assessment of automation potentials more soundly assessable, this article demonstrates a corresponding approach using Time-Driven Activity-Based Costing (TD ABC). For this purpose, a typical example from accounting is used for a demonstration with a management reporting process.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124823801","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}
Daniel H. Boylan, Mathew Thomas, E. Matangi, Matthew Brown
Social media has become a part of the International framework. Use has risen exponentially and organizations that have relied on traditional channels of communication are considering its use. Researchers studied the impact of semantics on organizations disseminating financial information using Twitter. This study sought to understand the impact of word strength in communicating with investors. This study included 34 American publicly traded banks over four quarters or a sample size of 136. Seventeen used Twitter while seventeen did not. The researchers analyzed the semantic content of these messages. Using a predictive model, researchers compared the cumulative abnormal returns associated with the announcement. Researchers concluded that using Twitter did not positively impact stock price. Researchers also found that banks using Twitter used more powerful words in communicating. This research advances understanding the role social media and semantics can play to disseminate financial information.
{"title":"Semantic Analysis: Can MD&A Word Choice Increase Stock Price of American Publicly Traded Banks Disseminating Using Twitter?","authors":"Daniel H. Boylan, Mathew Thomas, E. Matangi, Matthew Brown","doi":"10.4192/1577-8517-v20_3","DOIUrl":"https://doi.org/10.4192/1577-8517-v20_3","url":null,"abstract":"Social media has become a part of the International framework. Use has risen exponentially and organizations that have relied on traditional channels of communication are considering its use. Researchers studied the impact of semantics on organizations disseminating financial information using Twitter. This study sought to understand the impact of word strength in communicating with investors. This study included 34 American publicly traded banks over four quarters or a sample size of 136. Seventeen used Twitter while seventeen did not. The researchers analyzed the semantic content of these messages. Using a predictive model, researchers compared the cumulative abnormal returns associated with the announcement. Researchers concluded that using Twitter did not positively impact stock price. Researchers also found that banks using Twitter used more powerful words in communicating. This research advances understanding the role social media and semantics can play to disseminate financial information.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"437 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129391973","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}
Blockchain has become very popular as the underlying technology powering Bitcoin. However, the benefits behind this technology further surpass just supporting cryptocurrencies. Blockchain can be defined as a digital ledger that allows to capture transactions conducted among several parties on real-time and serves as a decentralized database where each participant keeps an identical copy of the ledger. The appeal behind blockchain resides on its peer-to-peer network infrastructure along cryptographic capabilities. This combination enables users to conduct transactions without a trusted third-party intermediary. Benefits in accounting are even more promising as blockchain will provide a triple entry accounting system where all transactions are immutable and have been time stamped, recorded on real-time and encrypted (Alarcon & Ng, 2018). The purpose of this paper is to review extant research on this technology and assess the impact of blockchain in the audit profession, including new risks, change in procedures and additional opportunities.
{"title":"Overview and Impact of Blockchain on Auditing","authors":"D. Bonyuet","doi":"10.4192/1577-8517-v20_2","DOIUrl":"https://doi.org/10.4192/1577-8517-v20_2","url":null,"abstract":"Blockchain has become very popular as the underlying technology powering Bitcoin. However, the benefits behind this technology further surpass just supporting cryptocurrencies. Blockchain can be defined as a digital ledger that allows to capture transactions conducted among several parties on real-time and serves as a decentralized database where each participant keeps an identical copy of the ledger. The appeal behind blockchain resides on its peer-to-peer network infrastructure along cryptographic capabilities. This combination enables users to conduct transactions without a trusted third-party intermediary. Benefits in accounting are even more promising as blockchain will provide a triple entry accounting system where all transactions are immutable and have been time stamped, recorded on real-time and encrypted (Alarcon & Ng, 2018). The purpose of this paper is to review extant research on this technology and assess the impact of blockchain in the audit profession, including new risks, change in procedures and additional opportunities.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130458284","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}
In 2015, International Journal of Digital Accounting Research reached fifteen-year milestone. This study provides bibliometric analysis of the 93 articles which were published from 2001 to 2015. Content and citation analyses were conducted to review and analyze published articles. This study contributes to accounting information system literature by analyzing the methodology used, main accounting topical areas, the contribution of authors and institutions as well as the citation analysis of IJDAR publication. The results of this study show that IJDAR is suitable for wide audience such as academics, graduate students, practitioners and all others interested in digital accounting research.
{"title":"Bibliometric Analysis of Digital Accounting Research","authors":"A. Ardianto, N. Anridho","doi":"10.4192/1577-8517-V18_6","DOIUrl":"https://doi.org/10.4192/1577-8517-V18_6","url":null,"abstract":"In 2015, International Journal of Digital Accounting Research reached fifteen-year milestone. This study provides bibliometric analysis of the 93 articles which were published from 2001 to 2015. Content and citation analyses were conducted to review and analyze published articles. This study contributes to accounting information system literature by analyzing the methodology used, main accounting topical areas, the contribution of authors and institutions as well as the citation analysis of IJDAR publication. The results of this study show that IJDAR is suitable for wide audience such as academics, graduate students, practitioners and all others interested in digital accounting research.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115275415","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}
Automatic extraction of information from the footnotes of financial statements can be particularly challenging due to a wide variation in filing structure and terminologies. Standardized text and use of data tagging can facilitate this process. This paper: (i) proposes and demonstrates a new hybrid method of taxonomy creation, using historical data; (ii) compares the taxonomy structure using the new method, with that of the existing XBRL US GAAP taxonomy; (iii) shows evidence of structural differences between the official XBRL US GAAP taxonomy and the new hybrid taxonomy and (iv) demonstrates how the tool so developed could be used for more exploratory research. Comparison of this new structure with that of the existing XBRL taxonomy structure reveals that its creation from historical data provides a greater level of aggregation compared to the XBRL US GAAP taxonomy for Pension footnotes.
由于归档结构和术语的广泛差异，从财务报表脚注中自动提取信息可能特别具有挑战性。标准化的文本和数据标记的使用可以促进这一过程。本文:(i)提出并论证了一种新的利用历史数据创建分类的混合方法;(ii)将使用新方法的分类结构与现有的XBRL US GAAP分类结构进行比较;(iii)展示了官方XBRL US GAAP分类法和新的混合分类法之间结构差异的证据;(iv)展示了如何将开发的工具用于更多的探索性研究。将这个新结构与现有XBRL分类法结构进行比较可以发现，与用于养老金脚注的XBRL US GAAP分类法相比，从历史数据创建的新结构提供了更高级别的聚合。
{"title":"A hybrid method for taxonomy creation","authors":"Vasundhara Chakraborty, M. Vasarhelyi","doi":"10.4192/1577-8517-V17_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V17_2","url":null,"abstract":"Automatic extraction of information from the footnotes of financial statements can be particularly challenging due to a wide variation in filing structure and terminologies. Standardized text and use of data tagging can facilitate this process. This paper: (i) proposes and demonstrates a new hybrid method of taxonomy creation, using historical data; (ii) compares the taxonomy structure using the new method, with that of the existing XBRL US GAAP taxonomy; (iii) shows evidence of structural differences between the official XBRL US GAAP taxonomy and the new hybrid taxonomy and (iv) demonstrates how the tool so developed could be used for more exploratory research. Comparison of this new structure with that of the existing XBRL taxonomy structure reveals that its creation from historical data provides a greater level of aggregation compared to the XBRL US GAAP taxonomy for Pension footnotes.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121276988","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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