Fraudulent financial statements (FFS) are the results of manipulating financial elements by
overvaluing incomes, assets, sales, and profits while underrating expenses, debts, or losses …

Financial fraud has extremely damaged the sustainable growth of financial markets as a
serious problem worldwide. Nevertheless, it is fairly challenging to identify frauds with highly …

Transparency International estimates that the costs of corruption in public procurement
reach between 20 and 25% of the contract value, sometimes reaching 40–50%. In this study …

Purpose Fraud omnipresent in the media, the corporate world and the academic literature
has attracted a great deal of research interest. Fraud and its various types and forms have …

This study aims to identify the best financial ratios and the most efficient method for fraud risk
detection in the financial statements of the listed companies by considering the financial …

Fraud increases business risks and costs, creates investor distrust, and questions the
professional competence and credibility of accounting. Hence, this study aims to employ …

Financial statement fraud detection is a significant topic and a challenging task related to
countless applications such as financial sectors, insurance, government agencies, law …

This study aims at introducing a social network analysiss based methodology able to predict
the financial fraud of companies. For this purpose, data obtained from financial statements …

The aim of this study is to investigate financial fraud in companies listed on the Athens Stock
Exchange during the period 2008–18, in which a major economic crisis took place in …

The use of machine learning to detect unusual or anomalous financial reporting in
government financial statements is generally overlooked in the literature despite the …