A computational model for financial reporting fraud detection

作者：Glancy Fletcher H^*; Yadav Surya B

来源：Decision Support Systems, 2011, 50(3): 595-601.

DOI：10.1016/j.dss.2010.08.010

• Fraud
• Financial reporting
• Text mining
• Quantitative model

A computational fraud detection model (CFDM) was proposed for detecting fraud in financial reporting. CFDM uses a quantitative approach on textual data. It incorporates techniques that use essentially all of information contained in the textual data for fraud detection. Extant work provides a foundation for detecting deception in high and low synchronicity computer-mediated communication (CMC). CFDM provides an analytical method that has the potential for automation. It was tested on the Management's Discussion and Analysis from 10-K filings and was able to distinguish fraudulent filings from non-fraudulent ones. CFDM can serve as a screening tool where deception is suspected.

• 出版日期2011-2