Results 31 to 40 of about 5,629 (259)

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, Evgheni Polisciuc, Penousal Machado   +2 more
openaire   +1 more source

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, Julie McDonald, Babu George   +2 more
doaj   +1 more source

A Survey of Automated Financial Statement Fraud Detection with Relevance to the South African Context

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, Katherine Mary Malan   +1 more
doaj   +1 more source

Intelligent Fraud Detection in Financial Statements Using Machine Learning and Data Mining: A Systematic Literature Review

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
doaj   +1 more source

An Introduction to Machine Learning Methods for Fraud Detection

Applied Sciences
Financial 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, Ylenia Maruccia, Stefano Cavuoti, Giuseppe Riccio, Antonio Tutone, Riccardo Crupi, Antonio Pagliaro   +6 more
doaj   +1 more source

Fraud Pentagon in Detecting Financial Statement Fraud

Journal of Multiperspectives on Accounting Literature
Purpose: 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, null Nurasik, Riza Arista Firana, Sarwenda Biduri   +3 more
openaire   +2 more sources

From Traditional Methods to Machine Learning: The Evolution of Fraud Detection in Auditing with New Technologies [PDF]

پژوهش‌های تجربی حسابداری
Fraudulent 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, Saeideh Nazari, Milad Samavat   +2 more
doaj   +1 more source

Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning

IEEE Access
Finding 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
doaj   +1 more source

AI Driven Fraud Detection Models in Financial Networks: A Comprehensive Systematic Review

IEEE Access
Rapid advancements in digital innovation and globalization has significantly increased the complexity of financial networks, making them more vulnerable to fraud.
Nusrat Jahan Sarna, Farzana Ahmed Rithen, Umme Salma Jui, Sayma Belal, Al Amin, Tasnim Kabir Oishee, A. K. M. Muzahidul Islam   +6 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