Detecting accounting fraud in companies reporting under US GAAP through data mining

Author:

Papík Mário,Papíková Lenka

Funder

Univerzita Komenského v Bratislave

Publisher

Elsevier BV

Subject

Information Systems and Management,Finance,Accounting,Management Information Systems

Reference72 articles.

1. Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models;Aghghaleh;Asian J. Account. Govern.,2016

2. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82;American Institute of Certified Public Accountants (AICPA),1997

3. Identifying financial statement fraud with decision rules obtained from Modified Random Forest;An;Data Technol. Appl.,2020

4. Association of Certified Fraud Examiners. 2018. Global study on occupational fraud and abuse, available at: https://s3-us-west-2.amazonaws.com/acfepublic/2018-report-to-the-nations.pdf (accessed 16th February 2020).

5. A decision aid for assessing the likelihood of fraudulent financial reporting;Bell;Auditing: J. Pract. Theor.,2000

Cited by 13 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Financial fraud detection through the application of machine learning techniques: a literature review;Humanities and Social Sciences Communications;2024-09-03

2. Using data-driven methods to detect financial statement fraud in the real scenario;International Journal of Accounting Information Systems;2024-09

3. What are the key drivers of Fraud reporting in Takaful insurance? Evidence from count data models;Journal of Financial Reporting and Accounting;2024-06-26

4. Machine learning in accounting and finance research: a literature review;Review of Quantitative Finance and Accounting;2024-06-07

5. Construction of Accounting Fraud and Its Audit Countermeasure Model Based on Computer Technology;Journal of Information & Knowledge Management;2024-05-21

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3