Data Mining techniques for the detection of fraudulent financial statements - دانلود رایگان
دانلود رایگان
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
لینک دانلود مقاله:
http://s8.picofile.com/file/8315120284/22094.pdf.html
1.
مقدمه
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
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 …
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...
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.
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.
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
Data Mining techniques for the detection of …
Data Mining techniques for the detection of fraudulent financial statements @article{Kirkos2007DataMT, title={Data Mining techniques for the detection of fraudulent financial statements}, author={Efstathios Kirkos and Charalambos Spathis and Yannis Manolopoulos}, journal={Expert Syst. Appl.}, year={2007}, volume={32}, pages={995-1003} }
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 …
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.
Detection of fraudulent financial statements …
The judgment accuracy rates of 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 …
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.
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.
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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
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...
Detecting Fraudulent Financial Statements for the ...
Previous studies have reported the superior classification performance of data mining techniques over traditional statistical methods [1–7,9–20]. The literature related to FFS detection driven by data mining techniques is presented in Table1. Table 1. Research on data mining techniques in detecting fraudulent financial statements (FFS). Sl.
Researches of Detection of Fraudulent Financial …
Financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. In this paper, 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 are explored.
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.
Researches of Detection of Fraudulent Financial …
Financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. In this paper, 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 are explored.