SDÜ İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt 14, Sayı 2 (2009)

THE USE OF DATA MINING TECHNIQUES IN DETECTING FRAUDULENT FINANCIAL STATEMENTS: AN APPLICATION ON MANUFACTURING FIRMS

H. Ali ATA, İbrahim H. SEYREK

Özet


Detection of fraudulent financial statements is a very important issue for auditors. Because of the difficulty of detection of such fraudulent financial statements, several techniques, both qualitative and quantitative, are being employed by auditors. In this study, a set of data mining techniques not widely known to auditors are used to help the detection of financial statement fraud. The study is done based on the data from 100 manufacturing firms listed in ISE. The results show that leverage ratio and return on assets ratio are important financial ratios in detecting financial statement fraud.
Fraud, Financial reporting, Fraudulent financial statements, Data mining.

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