Fraud diamond: Detection analysis on the fraudulent financial reporting
نویسندگان
چکیده
منابع مشابه
Financial Reporting Fraud Detection: An Analysis of Data Mining Algorithms
In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...
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both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...
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Financial fraud detection plays a crucial role in the stability of institutions and the economy at large. Data mining methods have been used to detect/flag cases of fraud due to a large amount of data and possible concept drift. In the financial statement fraud detection domain, instances containing missing values are usually discarded from experiments and this may lead to a loss of crucial inf...
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ژورنال
عنوان ژورنال: Risk Governance and Control: Financial Markets and Institutions
سال: 2016
ISSN: 2077-4303,2077-429X
DOI: 10.22495/rcgv6i4c1art1