메뉴 건너뛰기




Volumn 5477, Issue , 2009, Pages 31-41

Exploring fraudulent financial reporting with GHSOM

Author keywords

Financial reporting fraud; Growing hierarchical self organizing map; Knowledge extraction

Indexed keywords

CORPORATE GOVERNANCE; FINANCIAL DISTRESS; FINANCIAL REPORTING; FINANCIAL REPORTING FRAUD; GROWING HIERARCHICAL SELF-ORGANIZING MAP; GROWING HIERARCHICAL SELF-ORGANIZING MAPS; KNOWLEDGE EXTRACTION; LISTED COMPANIES;

EID: 67649974136     PISSN: 03029743     EISSN: 16113349     Source Type: Book Series    
DOI: 10.1007/978-3-642-01393-5_5     Document Type: Conference Paper
Times cited : (15)

References (15)
  • 2
    • 84980104458 scopus 로고
    • Financial ratios, discriminant analysis and the prediction of corporate bankruptcy
    • Altman, E.I.: Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance 23(4), 589-609 (1968)
    • (1968) The Journal of Finance , vol.23 , Issue.4 , pp. 589-609
    • Altman, E.I.1
  • 4
    • 0039975586 scopus 로고    scopus 로고
    • A decision aid for assessing the likelihood of fraudulent financial reporting
    • Bell, T.B., Carcello, J.V.: A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. Auditing 19(1), 169-184 (2000)
    • (2000) Auditing , vol.19 , Issue.1 , pp. 169-184
    • Bell, T.B.1    Carcello, J.V.2
  • 6
    • 0036826330 scopus 로고    scopus 로고
    • Uncovering hierarchical structure in data using the growing hierachical self-organizing map
    • DOI 10.1016/S0925-2312(01)00655-5, PII S0925231201006555
    • Dittenbach, M., Rauber, A., Merkl, D.: Uncovering hierarchical structure in data using the growing hierarchical self-organizing map. Neurocomputing 48(1-4), 199-216 (2002) (Pubitemid 36230876)
    • (2002) Neurocomputing , vol.48 , pp. 199-216
    • Dittenbach, M.1    Rauber, A.2    Merkl, D.3
  • 8
    • 67649958455 scopus 로고    scopus 로고
    • A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud
    • Hoogs, B., Kiehl, T., Lacomb, C., Senturk, D.: A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud. Intelligent Systems in Accounting Finance and Management 15(1/2), 41-56 (2007)
    • (2007) Intelligent Systems in Accounting Finance and Management , vol.15 , Issue.1-2 , pp. 41-56
    • Hoogs, B.1    Kiehl, T.2    Lacomb, C.3    Senturk, D.4
  • 9
    • 33751432287 scopus 로고    scopus 로고
    • Data Mining techniques for the detection of fraudulent financial statements
    • DOI 10.1016/j.eswa.2006.02.016, PII S0957417406000765
    • Kirkos, E., Spathis, C., Manolopoulos, Y.: Data Mining techniques for the detection offraudulent financial statements. Expert Systems with Applications 32(4), 995-1003 (2007) (Pubitemid 44821791)
    • (2007) Expert Systems with Applications , vol.32 , Issue.4 , pp. 995-1003
    • Kirkos, E.1    Spathis, C.2    Manolopoulos, Y.3
  • 10
    • 0001994643 scopus 로고
    • Auditors' experience with material irregularities: Frequency, nature, and detectability
    • Loebbecke, J.K., Eining, M.M., Willingham, J.J.: Auditors' experience with material irregularities: frequency, nature, and detectability. Auditing 9(1), 1-28 (1989)
    • (1989) Auditing , vol.9 , Issue.1 , pp. 1-28
    • Loebbecke, J.K.1    Eining, M.M.2    Willingham, J.J.3
  • 11
    • 0002873985 scopus 로고
    • Using financial statement data to identify factors associated with fraudulent financial reporting
    • Persons, O.S.: Using financial statement data to identify factors associated with fraudulent financial reporting. Journal of Applied Business Research 11(3), 38-46 (1995)
    • (1995) Journal of Applied Business Research , vol.11 , Issue.3 , pp. 38-46
    • Persons, O.S.1
  • 12
    • 0036859375 scopus 로고    scopus 로고
    • The growing hierarchical self-organizing map: Exploratory analysis of high-dimensional data
    • DOI 10.1109/TNN.2002.804221
    • Rauber, A., Merkl, D., Dittenbach, M.: The Growing Hierarchical Self-Organizing Map: Exploratory Analysis of High-Dimensional Data. IEEE Transactions on Neural Networks (Pubitemid 35428523)
    • (2002) IEEE Transactions on Neural Networks , vol.13 , Issue.6 , pp. 1331-1341
    • Rauber, A.1    Merkl, D.2    Dittenbach, M.3
  • 13
    • 36148971272 scopus 로고    scopus 로고
    • Using GHSOM to construct legal maps for Taiwan's securities and futures markets
    • DOI 10.1016/j.eswa.2006.10.031, PII S0957417406003460
    • Shih, J.-Y., Chang, Y.-J., Chen, W.-H.: Using GHSOM to construct legal maps for Taiwan's securities and futures markets. Expert Systems With Applications 34(2), 850-858 (2008) (Pubitemid 350117459)
    • (2008) Expert Systems with Applications , vol.34 , Issue.2 , pp. 850-858
    • Shih, J.-Y.1    Chang, Y.-J.2    Chen, W.-H.3
  • 14
    • 17144429763 scopus 로고    scopus 로고
    • Why management fraud is unstoppable
    • Tipgos, M.A.: Why management fraud is unstoppable. CPA Journal 72(12), 34-41 (2002)
    • (2002) CPA Journal , vol.72 , Issue.12 , pp. 34-41
    • Tipgos, M.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.