Results 21 to 30 of about 961 (111)

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

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

FraudGraph-X: A Multimodal Graph Neural Framework for Behavioral Fraud Detection [PDF]

ITM Web of Conferences
The 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, Jishnu M., John Josiah, Babu Ajesh   +3 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

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

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

FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD

International Journal of Economic Integration and Regional Competitiveness
Objective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports.
Fityan Izza Noor Abidin, Riza Arista Firana, Sarwenda Biduri   +2 more
openaire   +2 more sources

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

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

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