Managerial financial fraud is estimated in the billions of dollars annually in the United States. Since fraud includes obfuscation, misdirection, and fabrication, this study proposes using deception theory as a means of detecting fraud in textual portions of financial statements (10K). A corpus of 101 fraudulent 10Ks was collected from the Securities and Exchange Commission along with 101 match...

Financial statement fraud has received a lot of attention over the past few years and will continue to become concern because financial can appear in various forms such as hiding assets, exaggerating sales profits, understating liabilities costs. Even once deceptive fraudulent accounting practices are initiated, whole system manipulation be used maintain appearance sustainability. reports by sh...

The purpose of this research is to analyze the effect hexagon fraud theory; stimulus, opportunity, rationalization, capability, ego, collusion, company size on financial statement in energy sector companies listed Indonesia Stock Exchange 2016-2020 using F-Score model as a measurement. This study uses sample 39 with total 186 observations. multiple regression analysis techniques. results indica...

This paper studies how machine learning techniques can facilitate the detection of accounting fraud in publicly traded US firms. Existing studies often mimic human experts and employ the financial or nonfinancial ratios as the features for their systems. We depart from these studies by adopting raw accounting variables, which are directly available from a firm’s financial statement and thereby ...

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 ...

The rising concern about fraud in the financial sector and its impact on economy requires massive changes efforts that provide an avenue to fight against fraud. primary goal of this study is examine effectiveness Anti-fraud measures corporate policies combat institutes Malaysia. In study, three variables affect combatting have been identified be evaluated, including digital forensic tools, regu...

Financial statement fraud is a huge obstacle to economic growth and it results in the loss of investors’ trust financial system. In literature, detected real sector companies investigated thoroughly, however, institutions somewhat ignored. this article, researcher investigates typologies frequencies by regulator. The services framework made up like banks, intermediary portfolio management Capit...