메뉴 건너뛰기




Volumn 50, Issue 3, 2011, Pages 576-584

An ANN-based auditor decision support system using Benford's law

Author keywords

ANNs; ARPs; Auditor decision support system; Benford's law; Genetic optimization

Indexed keywords

ANNS; ARPS; BENFORD'S LAW; DECISION SUPPORTS; GENETIC OPTIMIZATION;

EID: 78651073836     PISSN: 01679236     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.dss.2010.08.011     Document Type: Article
Times cited : (34)

References (46)
  • 1
    • 0030305316 scopus 로고    scopus 로고
    • An empirical analysis of the relation between the board of director composition and financial statement fraud
    • M.S. Beasley An empirical analysis of the relation between the board of director composition and financial statement fraud The Accounting Review 71 4 1996
    • (1996) The Accounting Review , vol.71 , Issue.4
    • Beasley, M.S.1
  • 4
    • 41949115901 scopus 로고    scopus 로고
    • Conditional probability of actually detecting a financial fraud-a neutrosophic extension to Benford's law
    • S. Bhattacharya, F. Smarandache, and K. Kumar Conditional probability of actually detecting a financial fraud-a neutrosophic extension to Benford's law International Journal of Applied Mathematics 17 1 2005
    • (2005) International Journal of Applied Mathematics , vol.17 , Issue.1
    • Bhattacharya, S.1    Smarandache, F.2    Kumar, K.3
  • 5
    • 77951903233 scopus 로고    scopus 로고
    • Using simulation as a tool in selecting a retirement age under defined benefit pension plans
    • R. Bieker Using simulation as a tool in selecting a retirement age under defined benefit pension plans Journal of Economics and Finance 26 3 2002
    • (2002) Journal of Economics and Finance , vol.26 , Issue.3
    • Bieker, R.1
  • 6
    • 0032355511 scopus 로고    scopus 로고
    • Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases
    • S.E. Bonner, Z.V. Palmrose, and S.M. Yong Fraud type and auditor litigation: an analysis of SEC accounting and auditing enforcement releases The Accounting Review 73 4 1998
    • (1998) The Accounting Review , vol.73 , Issue.4
    • Bonner, S.E.1    Palmrose, Z.V.2    Yong, S.M.3
  • 7
    • 84992999063 scopus 로고    scopus 로고
    • Using Benford's law and neural networks as a review procedure
    • B. Busta, and R. Weinberg Using Benford's law and neural networks as a review procedure Managerial Auditing Journal 13 6 1998
    • (1998) Managerial Auditing Journal , vol.13 , Issue.6
    • Busta, B.1    Weinberg, R.2
  • 8
    • 0001368505 scopus 로고
    • Anomalies in income numbers: Evidence of goal oriented behaviour
    • C. Carslaw Anomalies in income numbers: evidence of goal oriented behaviour The Accounting Review 63 2 1988
    • (1988) The Accounting Review , vol.63 , Issue.2
    • Carslaw, C.1
  • 9
    • 34548588262 scopus 로고    scopus 로고
    • Breaking the (Benford) law: Statistical fraud detection in campaign finance
    • W.K.T. Cho, and B.J. Gaines Breaking the (Benford) law: statistical fraud detection in campaign finance The American Statistician 61 3 2007
    • (2007) The American Statistician , vol.61 , Issue.3
    • Cho, W.K.T.1    Gaines, B.J.2
  • 14
    • 33744798606 scopus 로고    scopus 로고
    • The effective use of Benford's law to assist in detecting fraud in accounting data
    • C. Durtschi, W. Hillison, and C. Pacini The effective use of Benford's law to assist in detecting fraud in accounting data Journal of Forensic Accounting V 1 2004
    • (2004) Journal of Forensic Accounting , vol.5 , Issue.1
    • Durtschi, C.1    Hillison, W.2    Pacini, C.3
  • 20
    • 17144412609 scopus 로고    scopus 로고
    • Assessing the risk of management fraud through neural network technology
    • B.P. Green, and J.H. Choi Assessing the risk of management fraud through neural network technology Auditing 16 1997
    • (1997) Auditing , vol.16
    • Green, B.P.1    Choi, J.H.2
  • 21
    • 0038695502 scopus 로고
    • Random-number guessing and the first digit phenomenon
    • T. Hill Random-number guessing and the first digit phenomenon Psychological Reports 62 1988
    • (1988) Psychological Reports , vol.62
    • Hill, T.1
  • 22
    • 56049089379 scopus 로고    scopus 로고
    • An investigation of Zipf's Law for fraud detection
    • 10.1016/j.dss.2008.05.003
    • S.-M. Huang, D.C. Yen, L.-W. Yang, and J.-S. Hua An investigation of Zipf's Law for fraud detection Decision Support Systems DSS#06-10-1826R 2 2008 10.1016/j.dss.2008.05.003
    • (2008) Decision Support Systems , pp. 2
    • Huang, S.-M.1    Yen, D.C.2    Yang, L.-W.3    Hua, J.-S.4
  • 23
    • 67649366072 scopus 로고    scopus 로고
    • Detecting problems in survey data using Benford's law
    • G. Judge, and L. Schechter Detecting problems in survey data using Benford's law Journal of Human Resources 44 1 2009
    • (2009) Journal of Human Resources , vol.44 , Issue.1
    • Judge, G.1    Schechter, L.2
  • 24
    • 78651059837 scopus 로고    scopus 로고
    • Diverse evolutionary neural networks based on information theory
    • K.-J. Kim, and S.-B. Cho M. Ishikawa, Diverse Evolutionary Neural Networks Based on Information Theory ICONIP 2007 Part II 2007
    • (2007) ICONIP 2007 Part II
    • Kim, K.-J.1    Cho, S.-B.2
  • 25
  • 29
    • 0347712219 scopus 로고    scopus 로고
    • The difference between earnings and operating cash flow as an indicator of financial reporting fraud
    • T.A. Lee, R.W. Ingram, and T.P. Howard The difference between earnings and operating cash flow as an indicator of financial reporting fraud Contemporary Accounting Research 16 4 1999
    • (1999) Contemporary Accounting Research , vol.16 , Issue.4
    • Lee, T.A.1    Ingram, R.W.2    Howard, T.P.3
  • 30
    • 84986149626 scopus 로고    scopus 로고
    • A fuzzy neural network for assessing the risk of fraudulent financial reporting
    • J.W. Lin, M.I. Hwang, and J.D. Becker A fuzzy neural network for assessing the risk of fraudulent financial reporting Managerial Auditing Journal 18 2003
    • (2003) Managerial Auditing Journal , vol.18
    • Lin, J.W.1    Hwang, M.I.2    Becker, J.D.3
  • 34
    • 0000564455 scopus 로고
    • The Kolmogorov-Smirnov goodness-of-fit statistics for discrete and grouped data
    • A.N. Petitt, and M.A. Stevens The Kolmogorov-Smirnov goodness-of-fit statistics for discrete and grouped data Technometrics 19 1977
    • (1977) Technometrics , vol.19
    • Petitt, A.N.1    Stevens, M.A.2
  • 35
    • 0034825396 scopus 로고    scopus 로고
    • Explaining the uneven distribution of numbers in nature: The laws of Benford and Zipf
    • L. Pietronero, E. Tosatti, V. Tosatti, and A. Vespignani Explaining the uneven distribution of numbers in nature: the laws of Benford and Zipf Physica A 293 2004
    • (2004) Physica A , vol.293
    • Pietronero, L.1    Tosatti, E.2    Tosatti, V.3    Vespignani, A.4
  • 36
    • 78651075576 scopus 로고    scopus 로고
    • Auditors' responsibility for fraud detection: SAS no. 99 introduces a new era in auditors' requirements
    • M. Ramos Auditors' responsibility for fraud detection: SAS no. 99 introduces a new era in auditors' requirements Journal of Accountancy Online 2003 www.journalofaccountancy.com/Issues/2003/Jan/, last retrieved on 15/12/2008
    • (2003) Journal of Accountancy Online
    • Ramos, M.1
  • 39
    • 33750202890 scopus 로고    scopus 로고
    • Powers of discrete goodness-of-fit test statistics for a uniform null against a selection of alternative distributions, communications in statistics
    • M. Steele, and J. Chaseling Powers of discrete goodness-of-fit test statistics for a uniform null against a selection of alternative distributions, communications in statistics Simulation and Computation 35 2006
    • (2006) Simulation and Computation , vol.35
    • Steele, M.1    Chaseling, J.2
  • 40
    • 0032220833 scopus 로고    scopus 로고
    • Fraudulent misstated financial statements and insider trading: An empirical analysis
    • S.L. Summers, and J.T. Sweeney Fraudulent misstated financial statements and insider trading: an empirical analysis The Accounting Review 73 1 1998
    • (1998) The Accounting Review , vol.73 , Issue.1
    • Summers, S.L.1    Sweeney, J.T.2
  • 41
    • 0001186277 scopus 로고
    • Unusual patterns in reported earnings
    • J. Thomas Unusual patterns in reported earnings The Accounting Review 64 4 1989
    • (1989) The Accounting Review , vol.64 , Issue.4
    • Thomas, J.1
  • 44
    • 0000483248 scopus 로고
    • Identifying audit adjustments with attention-direction procedures
    • A. Wright, and R.H. Ashton Identifying audit adjustments with attention-direction procedures The Accounting Review 64 4 1989
    • (1989) The Accounting Review , vol.64 , Issue.4
    • Wright, A.1    Ashton, R.H.2
  • 45
    • 84893827295 scopus 로고    scopus 로고
    • Reducing the expectation gap: Forensic audit procedures
    • P.E. Zikmund Reducing the expectation gap: forensic audit procedures The CPA Journal Online 2008 www.nysscpa.org/cpajournal/2008/608/essentials/p20.htm, last retrieved on 15/12/2008
    • (2008) The CPA Journal Online
    • Zikmund, P.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.