کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
553267 | 873466 | 2011 | 7 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
A computational model for financial reporting fraud detection
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کلمات کلیدی
موضوعات مرتبط
مهندسی و علوم پایه
مهندسی کامپیوتر
سیستم های اطلاعاتی
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
A computational fraud detection model (CFDM) was proposed for detecting fraud in financial reporting. CFDM uses a quantitative approach on textual data. It incorporates techniques that use essentially all of information contained in the textual data for fraud detection. Extant work provides a foundation for detecting deception in high and low synchronicity computer-mediated communication (CMC). CFDM provides an analytical method that has the potential for automation. It was tested on the Management's Discussion and Analysis from 10-K filings and was able to distinguish fraudulent filings from non-fraudulent ones. CFDM can serve as a screening tool where deception is suspected.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Decision Support Systems - Volume 50, Issue 3, February 2011, Pages 595–601
Journal: Decision Support Systems - Volume 50, Issue 3, February 2011, Pages 595–601
نویسندگان
Fletcher H. Glancy, Surya B. Yadav,