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Can Linguistic Predictors Detect Fraudulent Financial Filings?
16 references·16 citing·45 second hopsampled
Can Linguistic Predictors Detect Fraudulent Financial Filings? (2010)Can Linguistic Predictors Detect Fraudule…Association of Certified Fraud Examiners (ACFE) (2018)Association of Certified Frau…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…The effects of audit committee activity and independence on corporate fraud (2000)The effects of audit committe…The chairman’s statement ‐ A content analysis of discretionary narrative disclosures (2000)The chairman’s statement ‐ A …Do companies successfully engage in opinion-shopping? Evidence from the UK (2000)Do companies successfully eng…A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting (2000)A Decision Aid for Assessing …The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Artificial neural networks in bankruptcy prediction: General framework and cross-validation analysis (1999)Artificial neural networks in…Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. (1998)Fraudulently Misstated Financ…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …CONCEALMENT OF NEGATIVE ORGANIZATIONAL OUTCOMES: AN AGENCY THEORY PERSPECTIVE. (1994)CONCEALMENT OF NEGATIVE ORGAN…Basic content analysis, 2nd ed. (1990)Basic content analysis, 2nd e…Basic Content Analysis (1990)Basic Content AnalysisHedges: A Study in Meaning Criteria and the Logic of Fuzzy Concepts (1975)Hedges: A Study in Meaning Cr…Human behavior and the principle of least effort (1949)Human behavior and the princi…Accounting fraud detection using contextual language learning (2024)Accounting fraud detection us…Words Matter: The Role of Readability, Tone, and Deception Cues in Online Credit Markets (2022)Words Matter: The Role of Rea…Using Economic Links between Firms to Detect Accounting Fraud (2022)Using Economic Links between …Board characteristics and negative disclosure tone (2022)Board characteristics and neg…Attentive statement fraud detection: Distinguishing multimodal financial data with fine-grained attention (2022)Attentive statement fraud det…An Analysis on Financial Statement Fraud Detection for Chinese Listed Companies Using Deep Learning (2022)An Analysis on Financial Stat…Detection of fraud statement based on word vector: Evidence from financial companies in China (2021)Detection of fraud statement …Public companies' cybersecurity risk disclosures (2020)Public companies' cybersecuri…Mapping the market for remanufacturing: An application of “Big Data” analytics (2020)Mapping the market for remanu…Contract Analytics in Auditing (2019)Contract Analytics in AuditingThe impact of related party transactions on earnings management: some insights from the Italian context (2018)The impact of related party t…From Spin to Swindle: Identifying Falsification in Financial Text (2016)From Spin to Swindle: Identif…Do Sentiments Matter in Fraud Detection? Estimating Semantic Orientation of Annual Reports (2016)Do Sentiments Matter in Fraud…Which Spoken Language Markers Identify Deception in High-Stakes Settings? Evidence From Earnings Conference Calls (2015)Which Spoken Language Markers…Qualitative Disclosure and Changes in Sell‐Side Financial Analysts' Information Environment (2015)Qualitative Disclosure and Ch…BEYOND THE NUMBERS: MINING THE ANNUAL REPORTS FOR HIDDEN CUES INDICATIVE OF FINANCIAL STATEMENT FRAUD (2012)BEYOND THE NUMBERS: MINING TH…Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Bankruptcy prediction for credit risk using neural networks: A survey and new results (2001)Application of data mining techniques in customer relationship management: A literature review and classification (2008)Artificial intelligence and business models in the sustainable development goals perspective: A systematic literature review (2020)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Accounting Discretion, Corporate Governance, and Firm Performance* (2008)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Fuzzy sets (1965)Family resemblances: Studies in the internal structure of categories (1975)Basic objects in natural categories (1976)A circumplex model of affect. (1980)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Determinants of market reactions to restatement announcements (2003)Is There a Link between Executive Equity Incentives and Accounting Fraud? (2006)Who Blows the Whistle on Corporate Fraud? (2010)Limited-dependent and qualitative variables in econometrics (1983)Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)Analyzing the Analysts: When Do Recommendations Add Value? (2004)The Press as a Watchdog for Accounting Fraud (2006)Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)Birds of a Feather: Homophily in Social Networks (2001)Zipf Distribution of U.S. Firm Sizes (2001)Power laws, Pareto distributions and Zipf's law (2005)Qualitative Content Analysis: Theoretical Background and Procedures (2014)Reducing Confusion about Grounded Theory and Qualitative Content Analysis: Similarities and Differences (2014)An overview of content analysis (2020)
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References

  • 1990Basic Content Analysis7,746 cited
  • 1949Human behavior and the principle of least effort6,562 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 1990Basic content analysis, 2nd ed.1,602 cited
  • 1975Hedges: A Study in Meaning Criteria and the Logic of Fuzzy Concepts1,560 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 1999Artificial neural networks in bankruptcy prediction: General framework and cross-validation analysis677 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2000The effects of audit committee activity and independence on corporate fraud635 cited
  • 1998Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.483 cited
  • 2000The chairman’s statement ‐ A content analysis of discretionary narrative disclosures462 cited
  • 2000A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting437 cited
  • 2000Do companies successfully engage in opinion-shopping? Evidence from the UK424 cited
  • 1994CONCEALMENT OF NEGATIVE ORGANIZATIONAL OUTCOMES: AN AGENCY THEORY PERSPECTIVE.

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408 cited
  • 2018Association of Certified Fraud Examiners (ACFE)375 cited
  • Cited by

    • 2015Qualitative Disclosure and Changes in Sell‐Side Financial Analysts' Information Environment125 cited
    • 2020Public companies' cybersecurity risk disclosures121 cited
    • 2022An Analysis on Financial Statement Fraud Detection for Chinese Listed Companies Using Deep Learning116 cited
    • 2012BEYOND THE NUMBERS: MINING THE ANNUAL REPORTS FOR HIDDEN CUES INDICATIVE OF FINANCIAL STATEMENT FRAUD97 cited
    • 2015Which Spoken Language Markers Identify Deception in High-Stakes Settings? Evidence From Earnings Conference Calls94 cited
    • 2016Do Sentiments Matter in Fraud Detection? Estimating Semantic Orientation of Annual Reports82 cited
    • 2022Attentive statement fraud detection: Distinguishing multimodal financial data with fine-grained attention67 cited
    • 2022Words Matter: The Role of Readability, Tone, and Deception Cues in Online Credit Markets60 cited
    • 2024Accounting fraud detection using contextual language learning53 cited
    • 2019Contract Analytics in Auditing49 cited
    • 2022Board characteristics and negative disclosure tone48 cited
    • 2018The impact of related party transactions on earnings management: some insights from the Italian context48 cited
    • 2021Detection of fraud statement based on word vector: Evidence from financial companies in China39 cited
    • 2016From Spin to Swindle: Identifying Falsification in Financial Text37 cited
    • 2022Using Economic Links between Firms to Detect Accounting Fraud37 cited
    • 2020Mapping the market for remanufacturing: An application of “Big Data” analytics36 cited