ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD
نویسندگان
چکیده
منابع مشابه
Predicting financial statement fraud using fuzzy neural networks
Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...
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-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...
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Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...
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In this paper, a fuzzy rule-based classifier (FRBC) system was developed and used in two Evolutionary Algorithm Models to detect patterns of financial statement fraud and assess the effectiveness of a subset of SAS No. 99 red flag variables. Each FRBC was evolved by using Generic Algorithm(GA) and MARLEDA – a modern estimation of distribution algorithm (EDA) – and trained with a data collection...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi Trisakti
سال: 2019
ISSN: 2339-0832
DOI: 10.25105/jat.v5i2.4861