Article
Data mining journal entries for fraud detection: A replication of Debreceny and Gray's (2010) techniques
Journal of Forensic and Investigative Accounting
Publication Type
Journal Article
Publication Date
7-2016
Abstract
The alarming frequency of fraud occurrences suggests that corporations continue to face persistent threat of fraud (Cecchini et al., 2010a; Summers and Sweeney, 1998). According to Association of Certified Fraud Examiner (ACFE)’s 2014 Report, a typical organization may lose five percent of its revenue to fraud every year. As such, the consequences of fraud may impact the shareholders, creditors, auditors and the public’s confidence in the integrity of corporations’ financial systems (Rezaee, 2005).
Keywords
- fraud,
- journal entries,
- data mining,
- digital analysis,
- Benford’s Law
Discipline
Publisher
National Association of Certified Valuators and Analysts
Creative Commons License
Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International
Citation Information
Poh Sun SEOW, PAN, Gary and Themin SUWARDY. "Data mining journal entries for fraud detection: A replication of Debreceny and Gray's (2010) techniques" Journal of Forensic and Investigative Accounting Vol. 8 Iss. 3 (2016) p. 501 - 514 ISSN: 2165-3755 Available at: http://works.bepress.com/gary_pan/87/