Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting

By Obeua S. Persons. 2011

262 citations recorded by the source corpus.

Subfields: Accounting, Artificial Intelligence

View Paper: https://www.semanticscholar.org/paper/85e000cb9aef388ac0e65b6362a22b74b4300059

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Ahmed Ali Abbasi
2. Conan C. Albrecht
3. James Hansen
4. Anthony Vance

In Artificial Intelligence

1. Ahmed Ali Abbasi
2. Conan C. Albrecht
3. James Hansen
4. Anthony Vance
5. Efstathios Stamatatos

Citations in the corpus

• MetaFraud: A Meta-Learning Framework for Detecting Financial Fraud (2012, methodology): “When fraudulent firms add fictitious sales revenues, they often fall to the bottom line without additional costs, thus inflating the value of OPM (Cecchini et al. 2010; Persons 1995; Spathis 2002; Spathis et al. 2002).”