New Directions of Financial Statement Fraud Detection Methods

被引:0
|
作者
Wyrobek, Joanna [1 ]
机构
[1] Cracow Univ Econ, Dept Corp Finance, Krakow, Poland
关键词
financial fraud detection; data mining; NLP; EQUITY INCENTIVES; DECEPTION; WORDS;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The purpose of the paper was to present new developments in the area of financial statement fraud detection techniques. The paper analyzes new tools and data sources and shows research gaps that are not yet covered with the research. The novelty factor in the article is the presentation of these gaps.
引用
收藏
页码:8166 / 8179
页数:14
相关论文
共 50 条
  • [1] The Efficacy of Predictive Methods in Financial Statement Fraud
    Omidi, Mahdi
    Min, Qingfei
    Moradinaftchali, Vahab
    Piri, Muhammad
    [J]. DISCRETE DYNAMICS IN NATURE AND SOCIETY, 2019, 2019
  • [2] A Financial Statement Fraud Detection Model Based on Hybrid Data Mining Methods
    Yao, Jianrong
    Zhang, Jie
    Wang, Lu
    [J]. 2018 INTERNATIONAL CONFERENCE ON ARTIFICIAL INTELLIGENCE AND BIG DATA (ICAIBD), 2018, : 57 - 61
  • [3] Machine Learning Detection for Financial Statement Fraud
    Hwang, Ting-Kai
    Chen, Wei-Chun
    Chiang, Wan-Chi
    Li, Yung-Ming
    [J]. INFORMATION SYSTEMS AND TECHNOLOGIES, WORLDCIST 2022, VOL 2, 2022, 469 : 148 - 154
  • [4] Detection of Financial Statement Fraud Using Evolutionary Algorithms
    Alden, Matthew E.
    Bryan, Daniel M.
    Lessley, Brenton J.
    Tripathy, Arindam
    [J]. JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING, 2012, 9 (01) : 71 - 94
  • [5] Financial Statement Fraud Detection using Text Mining
    Gupta, Rajan
    Gill, Nasib Singh
    [J]. INTERNATIONAL JOURNAL OF ADVANCED COMPUTER SCIENCE AND APPLICATIONS, 2012, 3 (12) : 189 - 191
  • [6] Quantitative methods for Detection of Financial Fraud
    Bose, Indranil
    Piramuthu, Selwyn
    Shaw, Michael J.
    [J]. DECISION SUPPORT SYSTEMS, 2011, 50 (03) : 557 - 558
  • [7] Auditor's role in prevention and detection of financial statement fraud
    Skerbinjek, Andreja Lutar
    [J]. REVIJA ZA KRIMINALISTIKO IN KRIMINOLOGIJO, 2012, 63 (04): : 301 - 310
  • [8] State of the art in financial statement fraud detection: A systematic review
    Shahana, T.
    Lavanya, Vilvanathan
    Bhat, Aamir Rashid
    [J]. TECHNOLOGICAL FORECASTING AND SOCIAL CHANGE, 2023, 192
  • [9] Fraud detection in financial statement: a study using Beneish algorithm
    Sankar, B. P. Bijay
    Bhanawat, Hemant
    [J]. INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2024, 16 (04)
  • [10] Financial statement fraud detection through multiple instance learning
    Tang, Lingbing
    Peng, Pin
    Luo, Changqing
    [J]. Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, 2016, (03): : 146 - 155