Results 41 to 50 of about 5,725,522 (200)
NLP Sentiment Analysis and Accounting Transparency: A New Era of Financial Record Keeping
Computers, 2023 Transparency in financial reporting is crucial for maintaining trust in financial markets, yet fraudulent financial statements remain challenging to detect and prevent.
Alessio Faccia +2 more
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Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics [PDF]
, 2022 The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression ...
Carolina, Anita +3 more
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An Introduction to Machine Learning Methods for Fraud Detection
Applied SciencesFinancial fraud represents a critical global challenge with substantial economic and social consequences. This comprehensive review synthesizes the current knowledge on machine learning approaches for financial fraud detection, examining their ...
Antonio Alessio Compagnino +6 more
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FraudGraph-X: A Multimodal Graph Neural Framework for Behavioral Fraud Detection [PDF]
ITM Web of ConferencesThe complexity and volume of transactional data has expanded due to the rapid growth of digital financial services, which has opened the door to new types of sophisticated fraud.
Yatoo Nuzhat Ahmad +3 more
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South African Computer Journal, 2020 Financial statement fraud has been on the increase in the past two decades and includes prominent scandals such as Enron, WorldCom and more recently in South Africa, Steinhoff.
Wilson Tsakane Mongwe +1 more
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ATOVis – A visualisation tool for the detection of financial fraud
Information Visualization, 2022 Fraud detection is related to the suppression of possible financial losses for institutions and their clients. It is a task of high responsibility and, therefore, an important phase of the decision-making chain. Nowadays, experts in charge base their analysis on tabular data, usually presented in spreadsheets and seldom supplemented with simple ...
Catarina Maçãs +2 more
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Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
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IEEE Access, 2022 Fraudulent financial statements (FFS) are the results of manipulating financial elements by overvaluing incomes, assets, sales, and profits while underrating expenses, debts, or losses.
Matin N. Ashtiani, Bijan Raahemi
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Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning
IEEE AccessFinding misstatement accounts in financial statements, is a key problem of fraud detection. Potential applications include external audit, internal controls, investment decision and securities market regulation. However, most existing intelligent methods
Liming Chen, Baoxin Xiu, Zhaoyun Ding
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AI Driven Fraud Detection Models in Financial Networks: A Comprehensive Systematic Review
IEEE AccessRapid advancements in digital innovation and globalization has significantly increased the complexity of financial networks, making them more vulnerable to fraud.
Nusrat Jahan Sarna +6 more
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