منابع مشابه
Provide an optimal audit model to reduce fraudulent financial reporting
Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...
متن کاملThe Ranking of Fraudulent Financial Reporting By Using Data Envelopment Analysis: Case of Pharmaceutical Listed Companies
Fraudulent financial reporting has been one of the most sensitive issues on the business world. Financial statements that conceal the company's facts have caused great losses to its stakeholders. The ranking of companies based on fraudulent financial reporting is one of the key issues for performance analysis. This study, by using financial variables and the data envelopment analysis methodolog...
متن کاملFeature Extraction of Fraudulent Financial Reporting through Unsupervised Neural Networks
The objective of this study is to apply an unsupervised neural network tool to analyze fraudulent financial reporting (FFR) by extracting distinguishing features from samples of groups of companies and converting them into useful information for FFR detection. This methodology can be used as a decision support tool to help build an FFR identification model or other financial fraud or financial ...
متن کاملThe Role of Imputation in Detecting Fraudulent Financial Reporting
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...
متن کاملA Solution for Preventing Fraudulent Financial Reporting using Descriptive Data Mining Techniques
In the present age of scams, financial statement fraud represents enormous cost to our economy. The deliberate misstatement of numbers in the accounting books with the help of well planned scheme by an intelligent squad of knowledgeable perpetrators in order to deceive the capital market participants is termed as financial statement fraud. In order to reduce fraud risk which comprehends both de...
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ژورنال
عنوان ژورنال: Ekonomiczne Problemy Usług
سال: 2017
ISSN: 1896-382X,2353-2866
DOI: 10.18276/epu.2017.127-02