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Unsupervised neural networks approach for understanding fraudulent financial reporting
16 references·5 citing·31 second hop
Unsupervised neural networks approach for understanding fraudulent financial reporting (2012)Unsupervised neural networks approach for…Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting (2011)Using Financial Statement Dat…Identification of fraudulent financial statements using linguistic credibility analysis (2010)Identification of fraudulent …Financial Statement Fraud: Insights from the Academic Literature (2008)Financial Statement Fraud: In…Corporate Governance and Financial Distress: evidence from Taiwan (2004)Corporate Governance and Fina…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Family Control and Corporate Governance: Evidence from Taiwan (2001)Family Control and Corporate …The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting (2000)A Decision Aid for Assessing …Corporate Ownership Around the World (1999)Corporate Ownership Around th…Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. (1998)Fraudulently Misstated Financ…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The application of machine learning to study fraud in the accounting literature (2024)The application of machine le…Neural Networks in Accounting: Clustering Firm Performance Using Financial Reporting Data (2020)Neural Networks in Accounting…PREDICTING NEXT TRADING DAY CLOSING PRICE OF QATAR EXCHANGE INDEX USING TECHNICAL INDICATORS AND ARTIFICIAL NEURAL NETWORKS (2014)PREDICTING NEXT TRADING DAY C…Fraud Detection Model by Using Support Vector Machine Techniques (2013)Fraud Detection Model by Usin…CORPORATE DIVIDEND POLICY DETERMINANTS: INTELLIGENT VERSUS A TRADITIONAL APPROACH (2013)CORPORATE DIVIDEND POLICY DET…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings management and investor protection: an international comparison (2003)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)Shareholder Litigation and Corporate Disclosures (1994)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)The Audit Committee Oversight Process* (2009)Dimensions of Organization Structure (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)The Antecedents and Consequences of Top Management Fraud (2005)Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 (2009)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Law and Finance (1998)Investor protection and corporate governance (2000)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Boards: Does one size fit all☆ (2007)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The ultimate ownership of Western European corporations (2002)
this work references cited by second hop

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  • 1999Corporate Ownership Around the World10,565 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 1998Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.483 cited
  • 2000A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting437 cited
  • 2008Financial Statement Fraud: Insights from the Academic Literature402 cited
  • 2004Corporate Governance and Financial Distress: evidence from Taiwan360 cited
  • 2010Identification of fraudulent financial statements using linguistic credibility analysis342 cited

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2001
Family Control and Corporate Governance: Evidence from Taiwan
297 cited
  • 2011Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting275 cited
  • Cited by

    • 2014PREDICTING NEXT TRADING DAY CLOSING PRICE OF QATAR EXCHANGE INDEX USING TECHNICAL INDICATORS AND ARTIFICIAL NEURAL NETWORKS30 cited
    • 2024The application of machine learning to study fraud in the accounting literature25 cited
    • 2013Fraud Detection Model by Using Support Vector Machine Techniques18 cited
    • 2013CORPORATE DIVIDEND POLICY DETERMINANTS: INTELLIGENT VERSUS A TRADITIONAL APPROACH17 cited
    • 2020Neural Networks in Accounting: Clustering Firm Performance Using Financial Reporting Data15 cited