A computational model for financial reporting fraud detection
作者: Fletcher H. GlancySurya B. Yadav
作者单位: 1Lindenwood University, 209 S. Kingshighway, Saint Charles, MO 63301, United States
2Dept. of Information Systems and Quantitative Sciences (ISQS), Rawls College of Business, Texas Tech University, Lubbock, TX 79409, United States
刊名: Decision Support Systems, 2010, Vol.50 (3), pp.595-601
来源数据库: Elsevier Journal
DOI: 10.1016/j.dss.2010.08.010
关键词: FraudFinancial reportingText miningQuantitative model
原始语种摘要: Abstract(#br)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.
全文获取路径: Elsevier  (合作)
影响因子:2.201 (2012)

  • fraud 犯罪
  • reporting 申报
  • financial 财政的
  • model 模型
  • filings 锉屑
  • computational 计算的
  • detection 探测
  • deception 欺骗
  • approach 
  • information 报告