BEYOND THE NUMBERS: MINING THE ANNUAL REPORTS FOR HIDDEN CUES INDICATIVE OF FINANCIAL STATEMENT FRAUD
Author:
Affiliation:
1. Siena College; Accounting & Law; Loundonville; NY; USA
2. State University of New York at Albany; Department of Informatics; Albany; NY; USA
Publisher
Wiley
Subject
Finance,General Business, Management and Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1002/isaf.1326/fullpdf
Reference46 articles.
1. The effects of audit committee activity and independence on corporate fraud;Abbot;Managerial Finance,2000
2. An empirical analysis of the relation between the board of director composition and financial statement fraud;Beasley;The Accounting Review,1996
3. A decision aid for assessing the likelihood of fraudulent financial reporting;Bell;Auditing: A Journal of Practice and Theory,2000
4. The detection of earnings manipulation;Beneish;Financial Analysts Journal,1999
Cited by 66 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. Corporate fraud detection based on linguistic readability vector: Application to financial companies in China;International Review of Financial Analysis;2024-10
2. The information content of financial statement fraud risk: An ensemble learning approach;Decision Support Systems;2024-07
3. Accounting fraud detection using contextual language learning;International Journal of Accounting Information Systems;2024-06
4. Identification of fraudulent financial statements through a multi‐label classification approach;Intelligent Systems in Accounting, Finance and Management;2024-06
5. Text‐based sentiment analysis in finance: Synthesising the existing literature and exploring future directions;Intelligent Systems in Accounting, Finance and Management;2024-02-25
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