Results 31 to 40 of about 9,308 (308)
Detecting evolutionary financial statement fraud
Decision Support Systems, 2011 A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
Information Systems and Technologies, ESCP Europe Paris cedex 11, France ( host institution ) +2 more
openaire +2 more sources
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 +3 more
core +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 +2 more
openaire +1 more source
The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]
Decision Science LettersFinancial 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 +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
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
doaj +1 more source
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
IJIREEICEDetection 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 +3 more
openaire +2 more sources
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
doaj +1 more source
Privacy Intrusiveness in Financial-Banking Fraud Detection [PDF]
Risks, 2021 Specialty literature and solutions in the market have been focusing in the last decade on collecting and aggregating significant amounts of data about transactions (and user behavior) and on refining the algorithms used to identify fraud. At the same time, legislation in the European Union has been adopted in the same direction (e.g., PSD2) in order to
Larisa Găbudeanu +4 more
openaire +3 more sources