identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in …

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

financial reports. This research presents a novel methodology for the rapid detection of fraud in Greek companies. To detect … potential fraud in Greek financial reports, we use computational natural language processing and machine learning.Our analysis … five computational intelligence models to search for likely fraud in these annual reports. The results of our experiments …