An Effective Financial Statements Fraud Detection Model
نویسندگان
چکیده
منابع مشابه
Financial Reporting Fraud Detection: An Analysis of Data Mining Algorithms
In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...
متن کاملA hybrid model based on machine learning and genetic algorithm for detecting fraud in financial statements
Financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, this threatens the reliability of capital markets, corporate heads, and even the audit profession. Auditors in particular face their apparent inability to detect large-scale fraud, and there are various ways to identify this problem. In order to identify this problem, the majori...
متن کاملThe Detection of Fraudulent Financial Statements: an Integrated Language Model
Among the growing number of Chinese companies that went public overseas, many have been detected and alleged as conducting financial fraud by market research firms or U.S. Securities and Exchange Commission (SEC). Then investors lost money and even confidence to all overseas-listed Chinese companies. Likewise, these companies suffered serious stock sank or were even delisted from the stock exch...
متن کاملIntelligent Financial Fraud Detection Practices: An Investigation
Financial fraud is an issue with far reaching consequences in the finance industry, government, corporate sectors, and for ordinary consumers. Increasing dependence on new technologies such as cloud and mobile computing in recent years has compounded the problem. Traditional methods of detection involve extensive use of auditing, where a trained individual manually observes reports or transacti...
متن کاملPresenting a Model for Financial Reporting Fraud Detection using Genetic Algorithm
both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: DEStech Transactions on Engineering and Technology Research
سال: 2018
ISSN: 2475-885X
DOI: 10.12783/dtetr/pmsms2018/24902