From Traditional Methods to Machine Learning: The Evolution of Fraud Detection in Auditing with New Technologies [PDF]
پژوهشهای تجربی حسابداریFraudulent financial reporting is a global issue with significant negative consequences for all stakeholders. However, detecting fraud remains challenging due to its subjective nature.
Zahra Taheri +2 more
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Machine Learning Algorithms in Fraud Detection: Case Study on Retail Consumer Financing Company [PDF]
, 2021 This study aims to implement a machine learning algorithm in detecting fraud based on historical data set in a retail consumer financing company. The outcome of machine learning is used as samples for the fraud detection team.
Ramadhan, Dona +5 more
core +1 more source
A Review of Artificial Intelligence for Financial Fraud Detection
Applied SciencesFinancial fraud has expanded rapidly with the growth of the digital economy, evolving from conventional transactional misconduct to more complex and data-intensive forms. Traditional rule-based detection methods are increasingly inadequate for addressing
Haiquan Yang +2 more
doaj +1 more source
THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT
Manajemen dan Bisnis, 2014 The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj +1 more source
Expanding and Interpreting Financial Statement Fraud Detection Using Supply Chain Knowledge Graphs
Journal of Theoretical and Applied Electronic Commerce ResearchThe relationships within a supply chain are crucial for analyzing business transactions and can reveal significant patterns in disclosed financial data. These relationships also aid in the assessment and detection of financial fraud.
Shanshan Zhu +6 more
doaj +1 more source
Detecting Fraud In Financial Data Sets
Journal of Business & Economics Research (JBER), 2010 <p class="MsoBlockText" style="margin: 0in 0.5in 0pt 35.4pt; mso-pagination: none;"><span style="font-style: normal; color: black; mso-themecolor: text1; mso-bidi-font-style: italic;" lang="EN-GB"><span style="font-size: x-small;"><span style="font-family: Times New Roman;">An important neef of corporations for internal audits ...
openaire +5 more sources
A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis [PDF]
مجلة الشروق للعلوم التجاريةfraud problem covering 2,110 cases from 133 countries causes losses of $billion with average loss per case $1,783,00.The research objective is to provide a proposed model for External auditor using of root cause analysis in fraud detection and analysis ...
خالد عبد العليم +2 more
doaj +1 more source
Predictability of financial statements fraud-risk using Benford’s Law
Cogent Economics & Finance, 2021 The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford’s Law on the Tehran Stock Exchange.
Mehdi Rad +3 more
doaj +1 more source
MORPHIC COMPUTING WITH MACHINE LEARNING FOR ENHANCED FRAUD DETECTION IN FINANCIAL APPLICATIONS [PDF]
ICTACT Journal on Soft ComputingAs financial fraud becomes increasingly complex, traditional detection methods struggle to keep pace, resulting in substantial financial losses globally.
N.P. Ponnuviji, M. Vigilson Prem
doaj +1 more source
A Visualization Approach for Frauds Detection in Financial Market [PDF]
2009 13th International Conference Information Visualisation, 2009 The traditional solutions to the stock market security are not sufficient in identifying attackers and further attack plans from the analysis of existing events.Therefore, it is difficult for analysts to prevent future unexpected events or frauds by only monitoring the realtime trading information.
Mao Lin Huang +2 more
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