Lifting the numbers game: identifying key input variables and a best-performing model to detect financial statement fraud
Version 2 2024-06-03, 15:11Version 2 2024-06-03, 15:11
Version 1 2021-01-12, 15:18Version 1 2021-01-12, 15:18
journal contribution
posted on 2024-06-03, 15:11 authored by A Gepp, K Kumar, Sukanto BhattacharyaSukanto BhattacharyaLifting the numbers game: identifying key input variables and a best-performing model to detect financial statement fraud
History
Journal
Accounting and FinanceVolume
61Pagination
4601-4638ISSN
0810-5391eISSN
1467-629XLanguage
EnglishPublication classification
C1 Refereed article in a scholarly journalIssue
3Publisher
WILEYUsage metrics
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Keywords
Social SciencesBusiness, FinanceBusiness & EconomicsFraud detectionFinancial statement fraudBig data analyticsEnsemble modelsCost‐sensitiveCORPORATE FRAUDINCENTIVESPREDICTIONLIKELIHOODDIRECTORSPATTERNSTRIANGLEPROXIESFIRMDepartment of Management3501 Accounting, auditing and accountability3502 Banking, finance and investment3801 Applied economics
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