Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. The implementation of data mining techniques for fraud detection follows the traditional information flow of data mining, which begins with feature selection followed by representation, da...

a r t i c l e i n f o Corporate financial fraud has a severe negative impact on investors and the capital market in general. The current resources committed to financial fraud detection (FFD), however, are insufficient to identify all occurrences in a timely fashion. Methods for automating FFD have mainly relied on financial statistics, although some recent research has suggested that linguisti...

As in present scenario the credit cards or netbanking is very popular and most preferred mode of transaction.The security of these transaction is also a major issue.In this paper we have given the theory to use three key factors of check on any transaction which is firstly trained by the HMM.This is to make the transactions more secure than the previously given theories.We firstly create the be...

“Government is going about reform the wrong way” frequently encountered in specialized literature which characterizes synthesis of present audit period. Although there exists an Ethical Code economic word, practical controversy over features accounting regulation to adjust environment seems be endless. The purpose this paper analyse ethical behaviour auditors and its influence on degree audits’...

Forensic accounting comes under the category of relatively new profession that utilizes various methodologies andimplementation techniques. This field forensic science is structured and constructed by keeping inmind world’s economy, society legislation. With increasing number in financial deceptionsand frauds global has become tagged as savior for safety forthe administration process academic, ...