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ArticleIdentification of fraudulent financial statements using linguistic credibility analysis

Sean L. Humpherys2010

Article2010

Identification of fraudulent financial statements using linguistic credibility analysis

Sean L. Humpherys · Kevin C. Moffitt · Mary B. Burns · Judee K. Burgoon · William F. Felix

342 citations·0/0 files stored·Decision Support Systems

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Benford’s Law and Fraud Detection

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References

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2008Annual report readability, current earnings, and earnings persistence 2003Cues to deception.2006Accuracy of Deception Judgments 1969Nonverbal Leakage and Clues to Deception †2003Lying Words: Predicting Deception from Linguistic Styles 1981Verbal and Nonverbal Communication of Deception 1996Interpersonal Deception Theory

Cited by

2011Analyzing Speech to Detect Financial Misreporting 2017Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods 2015Big Data as Complementary Audit Evidence 2014Reviews without a Purchase: Low Ratings, Loyal Customers, and Deception 2020Deep learning for detecting financial statement fraud 2015Consequences of Big Data and Formalization on Accounting and Auditing Standards

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2009What Does That Mean? Investigating Obfuscation and Readability Cues as Indicators of Deception in Fraudulent Financial Reportsarticle · 8 shared references 2011Analyzing Speech to Detect Financial Misreportingarticle · 6 shared references 2015Which Spoken Language Markers Identify Deception in High-Stakes Settings? Evidence From Earnings Conference Callsarticle · 6 shared references 2010Pitfalls and Opportunities in Nonverbal and Verbal Lie Detectionarticle · 5 shared references 2007Moderators of nonverbal indicators of deception: A meta-analytic synthesis.article · 5 shared references 2019What Are You Saying? Using topic to Detect Financial Misreportingarticle · 5 shared references

Details

Year2010

Typearticle

Published2010-08-20

VenueDecision Support Systems

ISSN-L0167-9236

Languageen

Citations342

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.dss.2010.08.009

openalex_workW2158339117

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2014Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection

2018Leveraging Financial Social Media Data for Corporate Fraud Detection