Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach

Author:

BAO YANG1,KE BIN2,LI BIN3,YU Y. JULIA4ORCID,ZHANG JIE5

Affiliation:

1. Antai College of Economics and ManagementShanghai Jiao Tong University

2. Department of Accounting, NUS Business SchoolNational University of Singapore

3. Department of Finance, Economics and Management SchoolWuhan University

4. McIntire School of CommerceUniversity of Virginia

5. School of Computer EngineeringNanyang Technological University

Funder

National Natural Science Foundation of China

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference59 articles.

1. Insider trading before accounting scandals

2. Chief Executive Officer Equity Incentives and Accounting Irregularities

3. Evaluating the Mission: A Critical Review of the History and Evolution of the SEC Enforcement Program;Atkins P. S.;Fordham Journal of Corporate and Financial Law,2008

4. An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud;Beasley M.;The Accounting Review,1996

5. Beasley M. S.;J. V.Carcello; andD. R.Hermanson. “Fraudulent Financial Reporting: 1987–1997: An Analysis of U.S. Public Companies.” Sponsored by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 1999.

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