Financial fraud, considered as deceptive tactics for gaining financial benefits, has recently
become a widespread menace in companies and organizations. Conventional techniques …

Artificial intelligence (AI) is receiving increasing attention in business and society. In
banking, the first applications of AI were successful; however, AI is mainly applied in …

A central question for information systems (IS) researchers and practitioners is if, and how,
big data can help attain a competitive advantage. To address this question, this study draws …

Financial statement fraud is an area of significant consternation for potential investors,
auditing companies, and state regulators. The paper proposes an approach for detecting …

Over the past twenty years the dynamic capabilities view (DCV) has gained prominence in
the IS field as a theoretical perspective from which to explain competitive advantage in …

Compared to traditional machine learning, deep learning can learn deeper abstract data
representation and understand scattered data properties. It has gained considerable …

Abstract Machine learning models always make a prediction, even when it is likely to be
inaccurate. This behavior should be avoided in many decision support applications, where …

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

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

As more firms adopt big data analytics to better understand their customers and differentiate
their offerings from competitors, it becomes increasingly difficult to generate strategic value …