Neural network detection of management fraud using published financial data

Kurt M. Fanning and Kenneth O. Cogger

Intelligent Systems in Accounting, Finance and Management, 1998, vol. 7, issue 1, 21-41

Abstract: This paper uses a Artificial Neural Network (AutoNet) to develop a model for detecting management fraud. The study offers an in‐depth examination of important publicly available predictors of fraudulent financial statements. We find a model with a high probability of detecting fraudulent financial statements on one sample. The study reinforces the validity and efficiency of AutoNet as a research tool and provides additional empirical evidence regarding the merits of suggested red flags for fraudulent financial statements. © 1998 John Wiley & Sons, Ltd.

Date: 1998
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https://doi.org/10.1002/(SICI)1099-1174(199803)7:13.0.CO;2-K

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