What question did this study set out to answer?

This research aims to develop a neural network model for detecting management fraud through financial data analysis.

March 1, 1997Auditing A Journal of Practice & Theory248 citations

Assessing the Risk of Management Fraud Through Neural Network Technology.

BGBrian Patrick GreenUniversity of Michigan–Dearborn JCJae Hwa ChoiYeungnam University

Key Points

This research aims to develop a neural network model for detecting management fraud through financial data analysis.
Developed a neural network fraud classification model using endogenous financial data.
Evaluated the detection of financial errors and irregularities in financial statements.
Detailed methodology for the neural network model development was described.
The neural network model effectively classified financial fraud with higher accuracy rates.
Improvements in detecting irregularities helped identify hidden issues in financial statements.

Abstract

Abstract Develops an effective neural networks (NN) fraud classification model employing endogenous financial data. How financial errors and irregularities in financial statements are detected; Neural networks described; Methodology used in NN model development study; Results and implications of the study.

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