Financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, this threatens the reliability of capital markets, corporate heads, and even the audit profession. Auditors in particular face their apparent inability to detect large-scale fraud, and there are various ways to identify this problem. In order to identify this problem, the majori...

the fuzzy linear regression model with fuzzy input-output data andcrisp coefficients is studied in this paper. a linear programmingmodel based on goal programming is proposed to calculate theregression coefficients. in contrast with most of the previous works, theproposed model takes into account the centers of fuzzy data as animportant feature as well as their spreads in the procedure ofconstr...