Financial fraud is an issue with far reaching consequences in the finance industry,
government, corporate sectors, and for ordinary consumers. Increasing dependence on new …

This paper presents a review of—and classification scheme for—the literature on the
application of data mining techniques for the detection of financial fraud. Although financial …

Financial statement fraud is an area of significant consternation for potential investors,
auditing companies, and state regulators. The paper proposes an approach for detecting …

Financial statement fraud has been serious concern for investors, audit firms, government
regulators, and other capital market stakeholders. Intelligent financial statement fraud …

Financial fraud presents more and more threat that has serious consequences in the
financial sector. As a result, financial institutions are forced to continually im-prove their fraud …

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 …

With the emergence of artificial intelligence, related technologies have gradually been
deployed for the management of corporate financial risk, which is one of the utmost …

Over the past few decades, fraud has been increasingly prevalent, with large businesses
like Satyam, Enron, and WorldCom making headlines for their deceptive financial reporting …

This paper aims to investigate whether there are any significant differences between the
means of financial ratios of fraudulent and non-fraudulent firms and to identify which …

Purpose This paper aims to explore the effectiveness of an artificial neural network (ANN) in
predicting fraudulent financial reporting in small market capitalization companies in …