Concepedia

Financial Statement Fraud Detection

Financial Statement Fraud Detection is a methodological framework within financial accounting and forensic analysis that systematically identifies intentional misstatements in financial reports through analytical, statistical, or machine learning techniques to distinguish fraudulent from non-fraudulent reporting patterns.

772

Publications

48.2K

Citations

1.7K

Authors

756

Institutions

Publications per year

2017–2026

409

Parents

Publications

772

The application of data mining techniques in financial fraud detection: A classification framework and an academic review of literature

Eric W.T. Ngai, Yong Hu, Yung Hou Wong et al. · Decision Support Systems · 2010 · 1.3K citations

, , +16

The Press as a Watchdog for Accounting Fraud

Gregory S. Miller · Journal of Accounting Research · 2006 · 1.1K citations

, , +17

Data Mining techniques for the detection of fraudulent financial statements

Efstathios Kirkos, Charalambos Spathis, Yannis Manolopoulos · Expert Systems with Applications · 2006 · 723 citations

, , +14

A Statistical Derivation of the Significant-Digit Law

Theodore P. Hill · Statistical Science · 1995 · 680 citations · Full text

, , +9

Short Sellers and Financial Misconduct

Jonathan M. Karpoff, Xiaoxia Lou · The Journal of Finance · 2010 · 596 citations

, , +14

1–5 of 772

Authors

1.7K

  1. KJ
    Karim Jamal

    University of Alberta, Canada

    7 publications · 450 citations

    7

    h-index

  2. MS
    Mark S. Beasley

    North Carolina State University, United States

    6 publications · 569 citations

    6

    h-index

  3. JV
    Joseph V. Carcello

    University of Tennessee at Knoxville, United States

    6 publications · 661 citations

    6

    h-index

  4. ID
    Imang Dapit Pamungkas

    Universitas Dian Nuswantoro, Indonesia

    6 publications · 224 citations

    6

    h-index

  5. KL
    Keith L. Jones

    North Carolina State University, United States

    5 publications · 797 citations

    5

    h-index

1–5 of 1.7K

Institutions

756

  1. University of Minnesota

    Minneapolis, United States

    10 h-index

    16 publications

    957 citations

  2. Universiti Teknologi MARA

    Shah Alam, Malaysia

    9 h-index

    26 publications

    1K citations

  3. University of Virginia

    Charlottesville, United States

    9 h-index

    14 publications

    889 citations

  4. Chinese Academy of Sciences

    Beijing, China

    9 h-index

    14 publications

    523 citations

  5. Brigham Young University

    Provo, United States

    9 h-index

    17 publications

    1.6K citations

  6. Rutgers, The State University of New Jersey

    New Brunswick, United States

    8 h-index

    10 publications

    732 citations

  7. Udayana University

    Denpasar, Indonesia

    8 h-index

    29 publications

    796 citations

  8. Shanghai Jiao Tong University

    Shanghai, China

    7 h-index

    14 publications

    1.5K citations

1–8 of 756

Venues

  1. SSRN Electronic Journal

    Repository · 44 publications · 1.9K citations

    23

    h-index

  2. Decision Support Systems

    13 publications · 3.3K citations

    13

    h-index

  3. Journal of Financial Crime

    15 publications · 505 citations

    13

    h-index

  4. Expert Systems with Applications

    12 publications · 1.9K citations

    12

    h-index

  5. Journal of Business Ethics

    11 publications · 1.4K citations

    11

    h-index

1–5