The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013. In the first stage, two decision tree algorithms, including the classification and regression trees (CART) and the Chi squared automatic interac...

Financial fraud detection plays a crucial role in the stability of institutions and the economy at large. Data mining methods have been used to detect/flag cases of fraud due to a large amount of data and possible concept drift. In the financial statement fraud detection domain, instances containing missing values are usually discarded from experiments and this may lead to a loss of crucial inf...

This paper proposes a framework for audited financial reporting that is intended to address major perceived limitations in current quality reporting principles. The paper thus addresses the potential decoupling problem between financial statement audits and what is being audited identified by Power (1997). Using an extended risk model, the framework not only identifies principles of quality fin...

In this policy brief, we explore how predictions of changes in hospital financial performance as a result of change in Medicare payment differ when comparing results using data from the Medicare Cost Report (MCR) to results using data from the audited hospital financial statement (FS). The purpose of this exploratory research is to test the assumption that MCR data yield a valid indicator of ch...

Financial big data analysis has recently become a popular research field. Kernel machines (such as support vector machines, SVM) have demonstrated good performance in many areas of pattern recognition. However, the representation of traditional kernel machines is not sparse. A sparse model representation in machine learning is expected to improve the generalization performance and computational...

This study aims to find out the effects of financial stability, internal control effectiveness, and auditor change on statement fraud. Where in this research population are food sub-sector manufacturing companies listed Indonesia Stock Exchange 2017-2022. The method determining sample is done by purposive sampling technique. data obtained for 21 from 2017 2020 was associated with 4 variables, n...