Explainable fraud detection of financial statement data driven by two-layer knowledge graph

Author:

Cai SiqiORCID,Xie ZhenpingORCID

Funder

National Natural Science Foundation of China

Publisher

Elsevier BV

Subject

Artificial Intelligence,Computer Science Applications,General Engineering

Reference45 articles.

1. Insider trading before accounting scandals;Agrawal;Journal of Corporate Finance,2015

2. Identifying financial statement fraud with decision rules obtained from Modified Random Forest;An;Data Technologies and Applications,2020

3. SMOTE: synthetic minority over-sampling technique;Chawla;Journal of Artificial Intelligence Research,2002

4. Application of random forest, rough set theory, decision tree and neural network to detect financial statement fraud–taking corporate governance into consideration;Chen,2014

5. Analysis of financial fraud and audit countermeasures of listed companies;Chen;Communication of Finance and Accounting.,2015

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