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Data Mining techniques for the detection of fraudulent financial statements - دانلود رایگان



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دانلود رایگان Data Mining techniques for the detection of fraudulent financial statements

تکنیک های داده کاوی برای کشف تقلب در صورت های مالی

Data Mining techniques for the detection of fraudulent
financial statements

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http://s8.picofile.com/file/8315120284/22094.pdf.html





چکیده
این مقاله کارایی تکنیک های طبقه بندی با استفاده از داده کاوی (DM)در شناسایی شرکت هایی را که صورت های مالی خلاف واقع (FFS) منتشر می کنند، بررسی کرده و به شناسایی عوامل مرتبط با FFS نیز می پردازد. حسابرسان می توانند با بهره بردن از تکنیک های داده کاوی برای کشف تقلب های مدیریتی، کار خود را ساده تر کنند. این مطالعه تأثیر استفاده از درخت های تصمیم گیری، شبکه های عصبی و شبکه های بیزین در شناسایی صورت های مالی تقلبی را بررسی می نماید. بردار درون داد از نسبت های برگرفته از صورت های مالی تشکیل شده است. سه مدل مذکئور از لحاظ عملکرد مورد مقایسه قرار می گیرند.

کلمات کلیدی: صورت های مالی تقلبی، تقلب مدیریتی، داده کاوی، حسابرسی، یونان

1. مقدمه
امروزه حسابرسی (ممیزی) به کاری بسیار چالش بر انگیز بدل شده و شواهد زیادی موجودست مبنی براین که انجام فعالیت های مربوط به «دستکاری در حساب ها» به شدت رواج دارد. کاسکیوارا سال 2002 را از نظر دستکاری در حساب ها، «سالی هولناک» نامیده و ادعا می کند که این دستکاری ها هنوز هم ادامه دارد (کاسکیوارا، 2004). برخی از برآوردها حاکی از آنند که تقلب و کلاهبرداری سالانه بیش از 400 میلیارد دلار برای ایالات متحده هزینه دربردارد (ولز، 1997). اسپاتیس، دامپوس و زاپونیدیس (2002) مدعی این هستند که تقلب در صورت های مالی ظرف چند سال اخیر به شدت رواج گرفته است. تقلب مدیریتی به معنای کلاهبرداری عامدانه از سوی مدیریت است به نحوی که ارائه صورت های مالی ساختگی گمراه کننده باعث خسارت دیدن سرمایه گذاران و بستانکاران شود. حسابرسان می بایست حتما در طول فرایند ممیزی، احتمال وقوع تقلب مدیریتی را برآورد کنند. سازمان AICPA صراحتا به مسئولیت حسابرسان در کشف تقلب اذعان دارد (کالینان و ساتن، 2002). حسابرسان برای گسترش پیش بینی ه


Data


Mining


techniques


for


the


detection


of


fraudulent


financial


statements


مقاله


پاورپوینت


فایل فلش


کارآموزی


گزارش تخصصی


اقدام پژوهی


درس پژوهی


جزوه


خلاصه


Data Mining techniques for the detection of …

01/05/2007 · This paper explores the effectiveness of Data Mining (DM) classification techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. In accomplishing the task of management fraud detection, auditors could be facilitated in their work by using Data Mining techniques.

Data Mining techniques for the detection of fraudulent ...

This paper explores the effectiveness of Data Mining (DM) classification techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. In accomplishing the task of management fraud detec-tion, auditors could be facilitated in their work by using Data Mining techniques. This study investigates the usefulness of Decision

Data Mining techniques for the detection of fraudulent ...

Data Mining techniques for the detection of fraudulent financial statements Efstathios Kirkos a,1, Charalambos Spathis b,*, Yannis Manolopoulos c,2 a Department of Accounting, Technological Educational Institution of Thessaloniki, P.O. Box 141, 57400 Thessaloniki, Greece b Department of Economics, Division of Business Administration, Aristotle University of Thessaloniki, 54124 …

CHAPTER 6 DATA MINING METHODS FOR PREVENTION OF FRAUDULENT ...

6.2 Conventional Methods for Prevention of Financial Statement Fraud 6.3 Data Mining Techniques for Preventing Fraudulent Financial Reporting 6.4 Summary 6.1 INTRODUCTION Fraudulent financial statement costs millions of dollars to the world economy every year and is the main reason behind the failure of many companies.

The Efficacy of Predictive Methods in Financial

The existence and persistence of financial statement fraud (FSF) are detrimental to the financial health of global capital markets. A number of detective and predictive methods have been used to prevent, detect, and correct FSF, but their practicability has always been a big challenge for researchers and auditors, as they do not address real-world problems.

Data Mining techniques for the detection of fraudulent ...

Data Mining techniques for the detection of fraudulent financial statements. This paper explores the effectiveness of Data Mining (DM) classification techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS.

Data mining techniques for the detection of …

(PDF) Data mining techniques for the detection of fraudulent financial statements | Yannis Manolopoulos - Academia.edu This paper explores the effectiveness of Data Mining (DM) classification techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS.

FRAUDULENT FINANCIAL REPORTING BASED OF …

Kirkos, E., et al. (2007). Data mining techniques for the detection of fraudulent financial statements. Expert systems with applications, 32(4), 995-1003. Kirkos, E., et al. (2014 ... Detection of financial statement fraud and feature selection using data mining techniques. Decision Support Systems, 50(2), 491-500. Rezaee, Z. (2002). Financial ...

A Review of Financial Accounting Fraud Detection based on ...

describes classification of data mining techniques and applications for financial accounting fraud detection. Section 3 provides distribution of the research literature as per the applications and techniques of data mining for the detection of financial accounting fraud. Section 4 describes our framework in more detail.

Data mining techniques for the detection of …

(PDF) Data mining techniques for the detection of fraudulent financial statements | Yannis Manolopoulos - Academia.edu This paper explores the effectiveness of Data Mining (DM) classification techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS.

Detection of fraudulent financial statements using the ...

using data mining techniques to detect fraudulent financial statements vary, and the construction of the model is neither complete nor perfect. As stated above, most studies only use 1–2 data mining techniques, without offering model comparison; and most use one-stage statistical treatment to establish the detection model, which is not prudent.

Data Mining techniques for the detection of …

This paper explores the effectiveness of Data Mining (DM) classification techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. In accomplishing the task of management fraud detec-tion, auditors could be facilitated in their work by using Data Mining techniques. This study investigates the usefulness of Decision

Detection of fraudulent financial statements using the ...

using data mining techniques to detect fraudulent financial statements vary, and the construction of the model is neither complete nor perfect. As stated above, most studies only use 1–2 data mining techniques, without offering model comparison; and most use one-stage statistical treatment to establish the detection model, which is not prudent.

Detection of fraudulent financial statements using the ...

using data mining techniques to detect fraudulent financial statements vary, and the construction of the model is neither complete nor perfect. As stated above, most studies only use 1–2 data mining techniques, without offering model comparison; and most use one-stage statistical treatment to establish the detection model, which is not prudent.

FRAUDULENT FINANCIAL REPORTING BASED OF …

Kirkos, E., et al. (2007). Data mining techniques for the detection of fraudulent financial statements. Expert systems with applications, 32(4), 995-1003. Kirkos, E., et al. (2014 ... Detection of financial statement fraud and feature selection using data mining techniques. Decision Support Systems, 50(2), 491-500. Rezaee, Z. (2002). Financial ...

Detection of fraudulent financial statements

The research objects are companies which experienced both fraudulent and non-fraudulent... The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. ... Detection of fraudulent financial statements using the hybrid data mining approach.

CHAPTER 6 DATA MINING METHODS FOR PREVENTION OF FRAUDULENT ...

6.2 Conventional Methods for Prevention of Financial Statement Fraud 6.3 Data Mining Techniques for Preventing Fraudulent Financial Reporting 6.4 Summary 6.1 INTRODUCTION Fraudulent financial statement costs millions of dollars to the world economy every year and is the main reason behind the failure of many companies.

Detection of fraudulent financial statements using the ...

using data mining techniques to detect fraudulent financial statements vary, and the construction of the model is neither complete nor perfect. As stated above, most studies only use 1–2 data mining techniques, without offering model comparison; and most use one-stage statistical treatment to establish the detection model, which is not prudent.

Detection of fraudulent financial statements using …

27/01/2016 · Studies applying ANN techniques to detect fraudulent financial statements include: Hansen et al. (1992), Coats and Fant (1993), Fanning and Cogger (1998), Koh (2004), Chen et al. (2006), Kirkos et al. (2007), Ravisankar et al. (2011), and Zhou and Kapoor (2011).

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Data Mining Techniques: A Key for detection of Financial ...

In recent times, most of the news from business world is dominated by financial statement fraud. A financial statement becomes fraudulent if it has some false information incorporated by the management intentionally. This paper implements data mining techniques such as CART, Naïve Bayesian classifier, Genetic Programming to identify companies those issue fraudulent financial statements

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