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The Science and Information (SAI) Organization publishes open-access peer-reviewed journals in computer science and artificial intelligence.

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Research Article | Open Access |

Financial Statement Fraud Detection using Text Mining

Author 1: Rajan Gupta Author 2: Nasib Singh Gill
International Journal of Advanced Computer Science and Applications (IJACSA) · Vol. 3, No. 12 · Published 2012 · Cited by 37

DOI: https://doi.org/10.14569/IJACSA.2012.031230

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Abstract

Data mining techniques have been used enormously by the researchers’ community in detecting financial statement fraud. Most of the research in this direction has used the numbers (quantitative information) i.e. financial ratios present in the financial statements for detecting fraud. There is very little or no research on the analysis of text such as auditor’s comments or notes present in published reports. In this study we propose a text mining approach for detecting financial statement fraud by analyzing the hidden clues in the qualitative information (text) present in financial statements.

Keywords

Text Mining Bag of words Support Vector Machines.

How to Cite this Article

Gupta, R., & Gill, N. S. (2012). Financial Statement Fraud Detection using Text Mining. International Journal of Advanced Computer Science and Applications, 3(12). https://doi.org/10.14569/IJACSA.2012.031230

Gupta, Rajan, and Nasib Singh Gill. "Financial Statement Fraud Detection using Text Mining." International Journal of Advanced Computer Science and Applications, vol. 3, no. 12, 2012, https://doi.org/10.14569/IJACSA.2012.031230.

@article{Gupta2012,
  title     = {Financial Statement Fraud Detection using Text Mining},
  journal   = {International Journal of Advanced Computer Science and Applications},
  volume    = {3},
  number    = {12},
  year      = {2012},
  publisher = {The Science and Information Organization},
  author    = {Rajan Gupta and Nasib Singh Gill},
  doi       = {10.14569/IJACSA.2012.031230},
  url       = {https://doi.org/10.14569/IJACSA.2012.031230}
}

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