Effective Use of Integrated Decision Making: An Advanced Technology Model for Evaluating Fraud in Service-Based Computer and Technology Firms

Autor:	Pervaiz Alam, Mary Jane Lenard, Ann L. Watkins
Rok vydání:	2007
Předmět:	Knowledge management Logical reasoning business.industry media_common.quotation_subject Fuzzy logic Computer Science Applications Broad spectrum Accounting Manufacturing Service (economics) Economics Marketing business Private information retrieval media_common
Zdroj:	Journal of Emerging Technologies in Accounting. 4:123-137
ISSN:	1558-7940 1554-1908
DOI:	10.2308/jeta.2007.4.1.123
Popis:	Most fraud-detection models developed to date require the use of private information and focus on companies primarily in retail and manufacturing industries. In the wake of recent corporate failures, a broad spectrum of interested parties now uses publicly available information to monitor their investments. The central issue we raise in this paper is the ability of external parties to detect financial reporting fraud in service-based computer and technology organizations by using publicly available information. Utilizing both financial and nonfinancial information, we develop a model that employs logical reasoning through the use of Excel® and fuzzy logic. We predict fraud in these firms with 76.7 percent accuracy.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::961f79b0f66d90300c0a59c4aef1aeed https://doi.org/10.2308/jeta.2007.4.1.123 Zobrazit plný text záznamu Plný text ve formátu PDF