Data mining journal entries for fraud detection: A replication of Debreceny and Gray's (2010) techniques

• Main Authors: SEOW, Poh Sun, PAN, Gary, SUWARDY, Themin
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2016
• Subjects: fraud; journal entries; data mining; digital analysis; Benford’s Law; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1515; https://ink.library.smu.edu.sg/context/soa_research/article/2542/viewcontent/1952036.pdf
• Institution: Singapore Management University

The alarming frequency of fraud occurrences suggests that corporations continue to face persistent threat of fraud (Cecchini et al., 2010a; Summers and Sweeney, 1998). According to Association of Certified Fraud Examiner (ACFE)’s 2014 Report, a typical organization may lose five percent of its reven...