Detecting the financial statement fraud: The analysis of the differences between data mining techniques and experts' judgments

  title={Detecting the financial statement fraud: The analysis of the differences between data mining techniques and experts' judgments},
  author={Chi-Chien Lin and An-An Chiu and Shaio Yan Huang and David C. Yen},
  journal={Knowl.-Based Syst.},
The objective of this study is to examine all aspects of fraud triangle using the data mining techniques and employ the available and public information to proxy variables to evaluate such attributes as pressure/incentive, opportunity, and attitude/rationalization, based on the findings from prior studies in this subject field and also the Statement on Auditing Standards. The second objective is to discuss whether or not the suggestion of the experts agrees with the results obtained from… CONTINUE READING
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