Fraud detection for financial statements of business groups

Yuh-Jen Chen, Wan-Ching Liou, Yuh-Min Chen and Jyun-Han Wu

International Journal of Accounting Information Systems, 2019, vol. 32, issue C, 1-23

Abstract: Investors rely on companies' financial statements and economic data to inform their investment decisions. However, many businesses manipulate financial statements to raise more capital from investors and financial institutions, which reduces the practicality of financial statements. The modern business environment is highly information-oriented, and firms' information systems and activities are complex and dynamic. Technology for avoiding fraud detection is continually updated. Recent studies have focused on detecting financial statement fraud within a single business, but not within a business group. Development of methods for using diverse data to detect financial statement fraud in business groups is thus a high priority in the advancement of fraud detection.

Keywords: Fraud detection; Business group; Financial statement; Texting mining (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:32:y:2019:i:c:p:1-23

DOI: 10.1016/j.accinf.2018.11.004

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