An Overview of Instruments and Tools to Detect Fraudulent Financial Statements
نویسندگان
چکیده
منابع مشابه
The Detection of Fraudulent Financial Statements: an Integrated Language Model
Among the growing number of Chinese companies that went public overseas, many have been detected and alleged as conducting financial fraud by market research firms or U.S. Securities and Exchange Commission (SEC). Then investors lost money and even confidence to all overseas-listed Chinese companies. Likewise, these companies suffered serious stock sank or were even delisted from the stock exch...
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Extensive research has been done on the analytical and empirical examination of financial data in annual reports to detect fraud; however, there is scant research on the analysis of text in annual reports to detect fraud. The basic premise of this research is that there are clues hidden in the text that can be detected to determine the likelihood of fraud. In this research, we examine both the ...
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ژورنال
عنوان ژورنال: Universal Journal of Accounting and Finance
سال: 2019
ISSN: 2331-9712,2331-9720
DOI: 10.13189/ujaf.2019.070302