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Predicting financial reports fraud by machine learning: the proxy of auditor opinions
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References

  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 1954Other People's Money. A Study in the Social Psychology of Embezzlement1,007 cited
  • 2012The Evolution of Fraud Theory547 cited
  • 2011Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations410 cited
  • 2011Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting217 cited
  • 2013The Ties that Bind: The Decision to Co‐Offend in Fraud169 cited
  • 2019Detecting anomalies in financial statements using machine learning algorithm77 cited
  • 2018Factors influencing audit opinion of the Indonesian municipal governments’ financial statements66 cited
  • 2021Relationship Between the Audit Committee and Earning Management in Listed Companies in Vietnam50 cited
  • 2020Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks34 cited
  • 2018Financial Statement Fraud: Perspective of the Pentagon Fraud Model in Indonesia33 cited
  • 2023Factors affecting the quality of financial statements from an audit point of view: A machine learning approach23 cited
  • 2018Auditor Tenure and Auditor Industry Specialization as a Signal to Detect Fraudulent Financial Reporting23 cited
  • 2020Board of Directors and Financial Reporting Quality in Vietnam Listed Companies

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20 cited
  • 2023Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises17 cited
  • 2025Machine Learning for Identifying Risk in Financial Statements: A Survey16 cited
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    • 2025Financial Statement Fraud Detection Through an Integrated Machine Learning and Explainable AI Framework13 cited