1-2 of 2
Keywords: financial statement fraud
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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.
https://doi.org/10.2308/TAR-2020-0068
Published: 01 October 2022
... 2021 2022 financial statement fraud restatements false positive false negative cost of errors true positive benefits We gratefully acknowledge the helpful comments and suggestions from W. Robert Knechel (editor), three anonymous reviewers, Ken Merkley, Joe Schroeder, Lori...
View articletitled, The Cost of Fraud Prediction Errors
Open the PDF for The Cost of Fraud Prediction Errors in another window
Add to Citation Manager for The Cost of Fraud Prediction Errors
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.
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...
View articletitled, Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction
Open the PDF for Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction in another window
Add to Citation Manager for Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction
Includes: Supplementary data