Purpose: This paper develops a vector variation score that quantifies the change in an array of data points from period-to-period. The array could be the amounts reported on an income tax return, the closing stock prices for a set of listed companies, the monthly sales amounts for retail...

Purpose: This study aims to classify the numbers used in recent financial statement, corruption and asset misappropriation fraud schemes in such a way that these classes can be used to design effective proactive analytics-based fraud detection tests. Design/methodology/approach: The data...