A computational model for financial reporting fraud detection

被引：104

作者：

Glancy, Fletcher H. ^{[1
]}

Yadav, Surya B. ^{[2
]}

机构：

[1] Lindenwood Univ, St Charles, MO 63301 USA

[2] Texas Tech Univ, Rawls Coll Business, Dept Informat Syst & Quantitat Sci, Lubbock, TX 79409 USA

来源：

DECISION SUPPORT SYSTEMS | 2011年 / 50卷 / 03期

关键词：

Fraud; Financial reporting; Text mining; Quantitative model;

D O I：

10.1016/j.dss.2010.08.010

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

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. (C) 2010 Elsevier B.V. All rights reserved.

引用

页码：595 / 601

页数：7