Data Mining Techniques: A Key for detection of Financial Statement Fraud
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- @Article{Gupta:2012:IJCSIS,
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author = "Rajan Gupta and Nasib Singh Gill",
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title = "Data Mining Techniques: A Key for detection of
Financial Statement Fraud",
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journal = "International Journal of Computer Science and
Information Security",
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year = "2012",
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volume = "10",
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number = "3",
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pages = "49--57",
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month = mar,
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keywords = "genetic algorithms, genetic programming",
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publisher = "LJS Publisher and IJCSIS Press",
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ISSN = "1947-5500",
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bibsource = "OAI-PMH server at www.doaj.org",
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oai = "oai:doaj-articles:e9ef76824df3c0f99e9c0cf09c334160",
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URL = "https://sites.google.com/site/ijcsis/vol-10-no-3-mar-2012",
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abstract = "In recent times, most of the news from business world
is dominated by financial statement fraud. A financial
statement becomes fraudulent if it has some false
information incorporated by the management
intentionally. This paper implements data mining
techniques such as CART, Naive Bayesian classifier,
Genetic Programming to identify companies those issue
fraudulent financial statements. Each of these
techniques is applied on a dataset from 114 companies.
CART outperforms all other techniques in detection of
fraud.",
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notes = "Dec 2015 'As of December 1st, Docstoc is closed for
business.'",
- }
Genetic Programming entries for
Rajan Gupta
Nasib Singh Gill
Citations