K.-H. Hu, F.-H. Chen, M.-F. Hsu, and G.-H. Tzeng, “Identifying key factors for adopting artificial intelligence-enabled auditing techniques by joint utilization of fuzzy-rough set theory and MRDM technique”, TEDE, vol. 27, no. 2, pp. 459–492, Apr. 2021, doi: 10.3846/tede.2020.13181.