62 Abstract— With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a deliberate act that is contrary to law, rule or policy with intent to obtain unauthorized financial benefit and intentional misstatements or om...

Data mining technology is applied to fraud detection to establish the fraud detection model, describe the process of creating the fraud detection model, then establish data model with ID3 decision tree, and establish example of fraud detection model by using this model. As e-commerce sales continue to grow, the associated online fraud remains an attractive source of revenue for fraudsters. Thes...

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fra...

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, ...

Financial fraud is increasing significantly with the development of modern technology and the global superhighways of communication, resulting in the loss of billions of dollars worldwide each year. The companies and financial institution loose huge amounts due to fraud and fraudsters continuously try to find new rules and tactics to commit illegal actions. Thus, fraud detection systems have be...

Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. The implementation of data mining techniques for fraud detection follows the traditional information flow of data mining, which begins with feature selection followed by representation, da...

The purpose of this study was to analyze elements in the fraud triangle clarify possibility financial statement consumer goods industry subsector. population is all manufacturing companies sub-sector measured by M-score model. total sample used 36, consisting 9 companies. method research quantitative with primary data type. analytical tool logistic regression analysis using SPSS v20. results in...