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Status已发表Published
TitleDetecting financial statement fraud using dynamic ensemble machine learning
Creator
Date Issued2023-10-01
Source PublicationInternational Review of Financial Analysis
ISSN1057-5219
Volume89
Abstract

Our study uses Machine learning to develop an advanced fraud detection model that can detect fraudulent firms. We build our model using raw financial and non-financial variables following prior literature. In addition, we introduce the Dynamic Ensemble Selection algorithm to the fraud detection literature, which combines individual classifiers dynamically to make a final prediction. Using several performance evaluation metrics, we find that our model can outperform several machine learning models used in recent studies.

KeywordDetection Dynamic ensemble selection Fraud Machine learning
DOI10.1016/j.irfa.2023.102827
URLView source
Indexed BySSCI
Language英语English
WOS Research AreaBusiness & Economics
WOS SubjectBusiness, Finance
WOS IDWOS:001052843300001
Scopus ID2-s2.0-85166616918
Citation statistics
Cited Times:18[WOS]   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
Identifierhttp://repository.uic.edu.cn/handle/39GCC9TT/12217
CollectionResearch outside affiliated institution
Corresponding AuthorAchakzai, Muhammad Atif Khan
Affiliation
Antai College of Economics and Management,Shanghai Jiao Tong University,Shanghai,1954 Huashan Road,200030,China
Recommended Citation
GB/T 7714
Achakzai, Muhammad Atif Khan,Peng, Juan. Detecting financial statement fraud using dynamic ensemble machine learning[J]. International Review of Financial Analysis, 2023, 89.
APA Achakzai, Muhammad Atif Khan, & Peng, Juan. (2023). Detecting financial statement fraud using dynamic ensemble machine learning. International Review of Financial Analysis, 89.
MLA Achakzai, Muhammad Atif Khan,et al."Detecting financial statement fraud using dynamic ensemble machine learning". International Review of Financial Analysis 89(2023).
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