Detecting accounting fraud in companies reporting under US GAAP through data mining
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DOI: 10.1016/j.accinf.2022.100559
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More about this item
Keywords
Accounting fraud; Data mining; US GAAP; Machine learning; Fraud prediction; Financial statement; Beneish model;All these keywords.
JEL classification:
- C53 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Forecasting and Prediction Models; Simulation Methods
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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