This paper explores the applications of data mining techniques in accounting and proposes
an organizing framework for these applications. A large body of literature reported on …

Given a large, weighted graph, how can we find anomalies? Which rules should be violated,
before we label a node as an anomaly? We propose the oddball algorithm, to find such …

Over the past few decades, with the development of automatic identification, data capture
and storage technologies, people generate data much faster and collect data much bigger …

This paper proposes the concept of artificial intelligence co-piloted auditing, emphasizing
the collaborative potential of auditors and foundation models in the auditing domain. The …

Financial fraud can have serious ramifications for the long-term sustainability of an
organization, as well as adverse effects on its employees and investors, and on the …

Auditing has to adapt to the growing amounts of data caused by digital transformation. One
approach to address this and to test the full audit data population is to apply rules to the …

Learning to detect fraud in large-scale accounting data is one of the long-standing
challenges in financial statement audits or fraud investigations. Nowadays, the majority of …

Many companies today utilize interactive data visualization to present accounting
information to external users on their investor relations websites and to internal users in …

Modern biosurveillance is the monitoring of a wide range of prediagnostic and diagnostic
data for the purpose of enhancing the ability of the public health infrastructure to detect …

Стейкхолдерам компаний, в том числе и российских, необходимы действенные
инструменты для выявления фактов фальсификации финансовой отчетности …