نتایج جستجو برای: financial fraud detection

تعداد نتایج: 714167  

ژورنال: دانش حسابرسی 2021

Proper prediction of fraudulent financial reporting not only reduces economic and social costs and losses, but also prevents and controls fraud. The establishment of internal control system in preventing fraud and errors by deterring their occurrence is an undeniable fact. It is also important to design an effective internal control system to advance the companychr('39')s goals, according to th...

Journal: :Advances in economics, business and management research 2023

Journal: :International Journal of Intelligent Systems and Applications in Engineering 2017

Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...

2014
Mona Mohamed Zaki Ali Babis Theodoulidis

The paper proposes a linguistics-based text mining approach to demonstrate the process of extracting financial concepts from the Security Exchange Commission (SEC) litigation releases (LR). The proposed approach presents the extracted information as a knowledge base to be used in market monitoring surveillance systems. Also, it facilitates users’ acquisition, maintenance and access to financial...

Journal: :International Journal of Computer Applications 2015

2015
Bin Li Julia Yu Jie Zhang Bin Ke

This paper studies how machine learning techniques can facilitate the detection of accounting fraud in publicly traded US firms. Existing studies often mimic human experts and employ the financial or nonfinancial ratios as the features for their systems. We depart from these studies by adopting raw accounting variables, which are directly available from a firm’s financial statement and thereby ...

Journal: :Risk Governance and Control: Financial Markets and Institutions 2016

2016
Sapna Gupta

With the continuing growth of E-commerce, credit card fraud has evolved exponentially, where people are using more on-line services to conduct their daily transactions. Fraudsters masquerade normal behaviour of customers to achieve unlawful gains. Fraud patterns are changing rapidly where fraud detection needs to be re-evaluated from a reactive to a proactive approach. In recent years Deep Lear...

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