BEYOND THE NUMBERS: MINING THE ANNUAL REPORTS FOR HIDDEN CUES INDICATIVE OF FINANCIAL STATEMENT FRAUD

Autor:	Sunita Goel, Jagdish S. Gangolly
Rok vydání:	2012
Předmět:	business.industry media_common.quotation_subject Internet privacy Advertising General Business Management and Accounting Style (sociolinguistics) Test (assessment) Textual information Presentation Financial information business Psychology Finance Financial statement media_common
Zdroj:	Intelligent Systems in Accounting, Finance and Management. 19:75-89
ISSN:	1055-615X
DOI:	10.1002/isaf.1326
Popis:	Unlike previous fraud detection research, a vast majority of which has focused primarily on the use of quantitative financial information to predict fraud, in this study we examine qualitative textual content in annual reports to predict fraud and see whether there are discernible differences in the writing and presentation style between companies that committed fraud and those that did not. We believe that while numeric financial information in the annual reports can hide details of fraud, textual information relating to writing and presentation styles in such reports provides valuable clues pertaining to the existence of fraud. In this study we use the chi-square test to analyse our data and test hypotheses about predictors of fraud that may explain linguistic feature variations in fraudulent and nonfraudulent annual reports. We provide new results on the usefulness of the qualitative content of annual reports in detecting fraud. Copyright © 2012 John Wiley & Sons, Ltd.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::5ac5fa0b64eb72932c15c0ac84d19a02 https://doi.org/10.1002/isaf.1326 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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