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International Journal of Advanced Computer Science and Applications(IJACSA), Volume 3 Issue 12, 2012.
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.
Rajan Gupta and Nasib Singh Gill, “Financial Statement Fraud Detection using Text Mining” International Journal of Advanced Computer Science and Applications(IJACSA), 3(12), 2012. http://dx.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},
doi = {10.14569/IJACSA.2012.031230},
url = {http://dx.doi.org/10.14569/IJACSA.2012.031230},
year = {2012},
publisher = {The Science and Information Organization},
volume = {3},
number = {12},
author = {Rajan Gupta and Nasib Singh Gill}
}
Copyright Statement: This is an open access article licensed under a Creative Commons Attribution 4.0 International License, which permits unrestricted use, distribution, and reproduction in any medium, even commercially as long as the original work is properly cited.