Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms

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Big data techniques in auditing research and practice: Current trends and future opportunities (2018, unknown): “Perols (2011) reviews the performance of popular statistical and machine learning techniques and finds that logistic regression and support vector machines perform well relative to competing models such as neural networks and decision trees.”
The role of internet-related technologies in shaping the work of accountants: New directions for accounting research (2019, background): “D Other research applies machine learning techniques to study, for example, the predictability of future earnings from the tone of forward-looking-statements (Li, 2010) and to detect financial statement fraud (Perols, 2011).”