Over the past few decades, fraud has been increasingly prevalent, with large businesses
like Satyam, Enron, and WorldCom making headlines for their deceptive financial reporting …

Data mining techniques have proven quite effective not only in detecting financial statement
frauds but also in discovering other financial crimes, such as credit card frauds, loan and …

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 …

Although the financial audit controls in companies have advanced over the years, the
number of corporate fraud instances is growing, thus raising the need for investigating the …

Abstract Intelligent Information Technology (IIT) applications are crucial in the audit process,
enhancing quality, effectiveness, and efficiency. The client acceptance process (CAP), one …

The financial fraud detection problem involves analysis of the large financial datasets.
Financial statement fraud detection process is concentrated on two major aspects: first …

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 …

Fraud is often revealed through various media and employees are the ones who most often
report it. Factors that influence fraud include pressure, opportunity, rationalisation and the …

This research endeavours to investigate diverse dimensions of creative accounting (CA)
practices deployed by entities listed on the Kuwait Stock Exchange (KSE). In pursuit of this …