Status | 已发表Published |
Title | Detecting financial statement fraud using dynamic ensemble machine learning |
Creator | |
Date Issued | 2023-10-01 |
Source Publication | International Review of Financial Analysis
![]() |
ISSN | 1057-5219 |
Volume | 89 |
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. |
Keyword | Detection Dynamic ensemble selection Fraud Machine learning |
DOI | 10.1016/j.irfa.2023.102827 |
URL | View source |
Indexed By | SSCI |
Language | 英语English |
WOS Research Area | Business & Economics |
WOS Subject | Business, Finance |
WOS ID | WOS:001052843300001 |
Scopus ID | 2-s2.0-85166616918 |
Citation statistics | |
Document Type | Journal article |
Identifier | http://repository.uic.edu.cn/handle/39GCC9TT/12217 |
Collection | Research outside affiliated institution |
Corresponding Author | Achakzai, 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). |
Files in This Item: | There are no files associated with this item. |
Items in the repository are protected by copyright, with all rights reserved, unless otherwise indicated.
Edit Comment