Results 31 to 40 of about 9,355 (308)

Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud

INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 2023
The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements.
Thuy Vinh Nguyen, Thi Huong Tram Le
openaire   +1 more source

DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS

, 2020
This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and ...
Prasetyono, Prasetyono, Sakti, Eklamsia, Tarjo, Tarjo, Riskiyadi, Moh.   +3 more
core   +2 more sources

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

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]

Decision Science Letters
Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian   +3 more
doaj   +1 more source

The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [PDF]

بررسی‌های حسابداری و حسابرسی, 2017
The main objective of this study is to identify and predict detection financial fraud by using compliance and deviation degree of financial statements from Benford's law.
Seyed Abbas Hashemi, Amirsina Hariri
doaj   +1 more source

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

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

FINANCIAL FRAUD DETECTION

IJIREEICE
Detection of financial fraud is now a cause of major concern in the financial and banking industry because fraud techniques are becoming highly sophisticated. Classical rule- based systems are generally ineffective in detecting complex patterns of fraud, which call for more complex machine learning and artificial intelligence processes.
Sai Chandana Y, Rama Devi DP, Neethu Jimmy Joy, Neelam Sanjeev Kumar   +3 more
openaire   +2 more sources

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

Detection and prevention of financial abuse against elders [PDF]

, 2013
This article is made available through the Brunel Open Access Publishing Fund. Copyright @ The Authors. This article is published under the Creative Commons Attribution (CC BY 3.0) licence.
Gilhooly, KJ, Gilhooly, MLM, Deborah Cairns, Priscilla A. Harries, Harries, Priscilla A., Miranda L. Davies, Cairns, D, Gilhooly, Mary L.M., Gilhooly, Kenneth J., Mary L.M. Gilhooly, Harries, PA, Davies, Miranda L., Mary L. M. Gilhooly, A L. Davies, Davies, ML, Cairns, Deborah, Kenneth J. Gilhooly   +16 more
core   +1 more source