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Keywords: financial statement fraud
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Journal Articles

The Cost of Fraud Prediction Errors

Messod D. Beneish, Patrick Vorst
Journal: The Accounting Review
The Accounting Review (2022) 97 (6): 91–121.
DOI: https://doi.org/10.2308/TAR-2020-0068
Published: 01 October 2022
... be accessed by clicking the link in Appendix B. Editor's note: Accepted by W. Robert Knechel. 1 1 2020 1 12 2021 2022 financial statement fraud restatements false positive false negative cost of errors true positive benefits Costs have long been central...
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Includes: Supplementary data
Journal Articles

Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction

Johan L. Perols, Robert M. Bowen, Carsten Zimmermann, Basamba Samba
Journal: The Accounting Review
The Accounting Review (2017) 92 (2): 221–245.
DOI: https://doi.org/10.2308/accr-51562
Published: 01 March 2017
...Johan L. Perols; Robert M. Bowen; Carsten Zimmermann; Basamba Samba ABSTRACT Developing models to detect financial statement fraud involves challenges related to (1) the rarity of fraud observations, (2) the relative abundance of explanatory variables identified in the prior literature, and (3...
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Includes: Supplementary data