Moss & Associates: Accounting for qualitative financial fraud using data mining

• Main Authors: GOTTIPATI, Swapna, SHANKARARAMAN, Venky
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2020
• Subjects: Qualitative analysis; Accounting ethics; Fraud; Data mining; Numerical Analysis and Scientific Computing; Theory and Algorithms
• Online Access: https://ink.library.smu.edu.sg/cases_coll_all/288; https://smu.sharepoint.com/sites/admin/CMP/cases/SMU-19-BATCH%20%5BPDF-Pic%5D/SMU-19-0023%20%5BMoss%5D/SMU-19-0023%20%5BMoss%5D.pdf
• Institution: Singapore Management University

In May 2019, Cheryl Leong, Head of Fraud Analytics and Data Management at Moss & Associates, a mid-sized New York accounting firm, was tasked with fraud detection in annual reports. Besides helping clients present financial information to stakeholders, accounting firms had to ensure there were n...