In foresight: Detecting financial statement fraud probabilities and extracting indicators through artificial intelligence methods

• Main Authors: Batungbacal, Esther Grace T., Murakami, Criselle A., Shi, Ya Ling, Sy, Mary Ann S.
• Format: text
• Language: English
• Published: Animo Repository 2015
• Subjects: Misleading financial statements; Financial statements; Accounting fraud
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/8410
• Institution: De La Salle University

Financial statement fraud is the deliberate misstatement and misrepresentation of data to mislead the readers and conceal the financial strength of an organization. In the past decade, numerous accounting scandals transpired with devastating consequences. Enron Corporation (2001), WorldCom (2002), a...