A framework for detecting financial statement fraud through multiple data sources
MetadataShow full item record
Copyright © 2009 IEEE This material is presented to ensure timely dissemination of scholarly and technical work. Copyright and all rights therein are retained by authors or by other copyright holders. All persons copying this information are expected to adhere to the terms and constraints invoked by each author's copyright. In most cases, these works may not be reposted without the explicit permission of the copyright holder.
This project deals with how to detect fraud and non-compliance in financial statements in the present day in one of the biggest economies in the world, the U.S. Since it is mainly public companies that release detailed financial infor-mation, they are the focus. This project focuses on the top five market sectors where fraud is most common. It focuses on a variety of fraud types, but not on cases of deception that do not constitute fraud. A framework will be proposed which ac-counts for both structured data (the numbers in the balance sheet, income statement and cash flow statement) and unstruc-tured data (the footnotes in these financial statements). It uses ontology-driven data mining techniques to do so.
Showing items related by title, author, creator and subject.
Behavioral intention to use forensic accounting services for the detection and prevention of fraud by large Malaysian companiesMuthusamy, Gunasegaran (2011)This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud by large Malaysian companies. The research was motivated by the ...
Dutta, Saurav; Caplan, D.; Marcinko, D. (2014)© 2014 American Accounting Association. All rights reserved. In 2011, Japan was shocked by the revelation of a fraud at one of its most prominent companies, Olympus. What was more shocking was that the fraud was perpetrated ...
Exploring recipients' perceptions of impression management in the workplace : insights from comparing fraudster and non-fraudster executivesSheridan, Terry A. (2010)This qualitative study focuses on recipients of the impression management process engaged in by Australian executives. Goffman’s impression management is viewed as part of daily interaction, in which individuals participate ...