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Keywords: data analytics
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Journal Articles
Journal Articles
The Accounting Review (2017) 92 (2): 221–245.
Published: 01 March 2017
...) the broad underlying definition of fraud. Following the emerging data analytics literature, we introduce and systematically evaluate three data analytics preprocessing methods to address these challenges. Results from evaluating actual cases of financial statement fraud suggest that two of these methods...
Includes: Supplementary data