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Detecting financial misstatements with fraud intention using multi-class cost-sensitive learning
16 references·16 citing·27 second hopsampled
Detecting financial misstatements with fraud intention using multi-class cost-sensitive learning (2016)Detecting financial misstatements with fr…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…Managerial Ability and Earnings Quality (2012)Managerial Ability and Earnin…Detecting Earnings Management (2012)Detecting Earnings ManagementQuantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Executive Overconfidence and …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms (2023)Disentangling the black box a…Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study (2023)Detecting future financial st…Detecting corporate financial fraud via two-stage mapping in joint temporal and financial feature domain (2023)Detecting corporate financial…Predicting and interpreting financial distress using a weighted boosted tree-based tree (2022)Predicting and interpreting f…An Analysis on Financial Statement Fraud Detection for Chinese Listed Companies Using Deep Learning (2022)An Analysis on Financial Stat…Multisource evidence theory‐based fraud risk assessment of China's listed companies (2021)Multisource evidence theory‐b…Application of selected data mining techniques in unintentional accounting error detection (2021)Application of selected data …Identifying financial statement fraud with decision rules obtained from Modified Random Forest (2020)Identifying financial stateme…Detecting corporate misconduct through random forest in China’s construction industry (2020)Detecting corporate misconduc…An Analysis of Financial Statement Manipulation among Listed Manufacturing and Trading Firms in Ghana (2020)An Analysis of Financial Stat…Research Topics in Accounting Fraud in the 21st Century: A State of the Art (2019)Research Topics in Accounting…Financial Fraudulent Statements Detection through a Deep Dense Artificial Neural Network (2019)Financial Fraudulent Statemen…DETECTION MODELS FOR UNINTENTIONAL FINANCIAL RESTATEMENTS (2019)DETECTION MODELS FOR UNINTENT…Detecting Fraudulent Financial Statements for the Sustainable Development of the Socio-Economy in China: A Multi-Analytic Approach (2019)Detecting Fraudulent Financia…A financial statement fraud detection model based on hybrid data mining methods (2018)A financial statement fraud d…Detecting financial restatements using data mining techniques (2017)Detecting financial restateme…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Editor's Choice Digesting Anomalies: An Investment ApproachRisk, Return, and Equilibrium: Empirical Tests (1973)The economic implications of corporate financial reporting (2005)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)Measuring the efficiency of decision making units (1978)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)CEO Ability and Management Earnings Forecasts * (2011)Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic (2021)Earnings management and investor protection: an international comparison (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2012Managerial Ability and Earnings Quality1,081 cited
  • 2011Executive Overconfidence and the Slippery Slope to Financial Misreporting

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1,040 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • Cited by

    • 2017Detecting financial restatements using data mining techniques132 cited
    • 2022An Analysis on Financial Statement Fraud Detection for Chinese Listed Companies Using Deep Learning116 cited
    • 2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art66 cited
    • 2018A financial statement fraud detection model based on hybrid data mining methods65 cited
    • 2019Detecting Fraudulent Financial Statements for the Sustainable Development of the Socio-Economy in China: A Multi-Analytic Approach57 cited
    • 2020Detecting corporate misconduct through random forest in China’s construction industry56 cited
    • 2020Identifying financial statement fraud with decision rules obtained from Modified Random Forest55 cited
    • 2022Predicting and interpreting financial distress using a weighted boosted tree-based tree46 cited
    • 2023Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study30 cited
    • 2021Application of selected data mining techniques in unintentional accounting error detection27 cited
    • 2019DETECTION MODELS FOR UNINTENTIONAL FINANCIAL RESTATEMENTS26 cited
    • 2023Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms26 cited
    • 2023Detecting corporate financial fraud via two-stage mapping in joint temporal and financial feature domain24 cited
    • 2020An Analysis of Financial Statement Manipulation among Listed Manufacturing and Trading Firms in Ghana23 cited
    • 2019Financial Fraudulent Statements Detection through a Deep Dense Artificial Neural Network20 cited
    • 2021Multisource evidence theory‐based fraud risk assessment of China's listed companies18 cited