C4.5: programs for machine learning
C4.5: programs for machine learning
Locally Weighted Learning for Control
Artificial Intelligence Review - Special issue on lazy learning
Information Retrieval
Detection of Management Fraud: A Neural Network Approach
CAIA '95 Proceedings of the 11th Conference on Artificial Intelligence for Applications
On the Evaluation of Document Analysis Components by Recall, Precision, and Accuracy
ICDAR '99 Proceedings of the Fifth International Conference on Document Analysis and Recognition
Modality Effects in Deception Detection and Applications in Automatic-Deception-Detection
HICSS '05 Proceedings of the Proceedings of the 38th Annual Hawaii International Conference on System Sciences (HICSS'05) - Track 1 - Volume 01
Combining data and text mining techniques for analysing financial reports: Research Articles
International Journal of Intelligent Systems in Accounting and Finance Management
Data Mining techniques for the detection of fraudulent financial statements
Expert Systems with Applications: An International Journal
A Comparison of Classification Methods for Predicting Deception in Computer-Mediated Communication
Journal of Management Information Systems
HICSS '08 Proceedings of the Proceedings of the 41st Annual Hawaii International Conference on System Sciences
A longitudinal analysis of language behavior of deception in e-mail
ISI'03 Proceedings of the 1st NSF/NIJ conference on Intelligence and security informatics
UAI'03 Proceedings of the Nineteenth conference on Uncertainty in Artificial Intelligence
Discovering golden nuggets: data mining in financial application
IEEE Transactions on Systems, Man, and Cybernetics, Part C: Applications and Reviews
Effects of Automated and Participative Decision Support in Computer-Aided Credibility Assessment
Journal of Management Information Systems
A decision support model for tax revenue collection in Greece
Decision Support Systems
International Journal of Intelligent Systems in Accounting and Finance Management
Linguistic cues to deception assessed by computer programs: a meta-analysis
EACL 2012 Proceedings of the Workshop on Computational Approaches to Deception Detection
The impact of multinationality on firm value: A comparative analysis of machine learning techniques
Decision Support Systems
BizPro: Extracting and categorizing business intelligence factors from textual news articles
International Journal of Information Management: The Journal for Information Professionals
Hi-index | 0.00 |
The strategic use of deceptive language in managerial financial fraud is investigated with linguistic cues extracted from 202 publicly available financial disclosures. Those crafting fraudulent disclosures use more activation language, words, imagery, pleasantness, group references, and less lexical diversity than non-fraudulent ones. Writers of fraudulent disclosures may write more to appear credible while communicating less in actual content. A parsimonious model with Naive Bayes and C4.5 achieved the highest classification accuracy. Results support the potential use of linguistic analyses by auditors to flag questionable financial disclosures and to assess fraud risk under Statement on Auditing Standards No. 99.