Taking the hunch out of the crunch : a framework to improve variable selection in models to detect financial statement fraud
Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya
| Year of publication: |
2024
|
|---|---|
| Authors: | Gepp, Adrian ; Kumar, Kuldeep ; Bhattacharya, Sukanto |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 64.2024, 2, p. 1569-1588
|
| Subject: | Benford's law | financial statement fraud | fraud detection | fraud triangle | variable selection framework | Bilanzdelikt | Accounting fraud | Betrug | Fraud | Wirtschaftskriminalität | Economic crime | Jahresabschlussprüfung | Financial statement audit |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.13192 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015164424