مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

sound

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Version

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View:

1,000
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

The Detection of Financial Statements Fraud According To Audit Report of Financial Statments

Pages

  141-153

Abstract

 This paper aims the detection of financial statements fraud according to audit report of financial statments. The initial research data were collected from a statistical sample consisting of 164 companies, listed in the Tehran Stock Exchange from 2014 to 2017 and selected through the systematic sampling method. The statistical sample was divided into two separate groups, i. e. fraudulent (1) and non-fraudulent (0) companies. The independent fraud-related variables included 41 financial and nonfinancial variables, selected through theoretical foundations and the research background. The data of variables, collected through the desk method, were finally analyzed through the top five techniques of Machine learning, including; the Bayesian networks, the decision tree, artificial neural networks, support vector machine, and combined method. According to the results, all of these techniques were highly capable of fraud detection in financial statements. Moreover, the proposed combined technique outperformed the other techniques in evaluation accuracy and power with an estimation rate of 96. 2%.

Cites

  • No record.
  • References

  • No record.
  • Cite

    APA: Copy

    REZAIE, MEHDI, NAZEMI ARDAKANI, MAHDI, & NASER SADRABADI, ALIREZA. (2020). The Detection of Financial Statements Fraud According To Audit Report of Financial Statments. MANAGEMENT ACCOUNTING, 13(45 ), 141-153. SID. https://sid.ir/paper/951437/en

    Vancouver: Copy

    REZAIE MEHDI, NAZEMI ARDAKANI MAHDI, NASER SADRABADI ALIREZA. The Detection of Financial Statements Fraud According To Audit Report of Financial Statments. MANAGEMENT ACCOUNTING[Internet]. 2020;13(45 ):141-153. Available from: https://sid.ir/paper/951437/en

    IEEE: Copy

    MEHDI REZAIE, MAHDI NAZEMI ARDAKANI, and ALIREZA NASER SADRABADI, “The Detection of Financial Statements Fraud According To Audit Report of Financial Statments,” MANAGEMENT ACCOUNTING, vol. 13, no. 45 , pp. 141–153, 2020, [Online]. Available: https://sid.ir/paper/951437/en

    Related Journal Papers

  • No record.
  • Related Seminar Papers

  • No record.
  • Related Plans

  • No record.
  • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button