Use of Business Network Analysis for Identifying Financial Fraud Features

Research output: Conference Papers (RGC: 31A, 31B, 32, 33)32_Refereed conference paper (no ISBN/ISSN)Not applicablepeer-review

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Detail(s)

Original languageEnglish
Pages82-87
StatePublished - 15 Dec 2013

Conference

Title2013 SIGBPS Workshop on Business Processes and Service
PlaceItaly
CityMilan
Period15 December 2013

Abstract

Constructions of fraud features in existing studies focus on accounting measures and financial ratios extracted from the financial statements. Accordingly, there have been some considerable fraud sources under-explored. This highlights the theoretical and practical values toward social context fraud features mining and analysis. Following the design science research framework, this research-in-progress paper aims to contribute two kinds of artifacts. First, we utilize the business network analysis to detect latent contextual fraud features. Second, a framework is designed to identify fraud features from both financial statement and various social media contents and conduct automated financial fraud detection. Our preliminary experimental results confirm that the business network analysis could find some potential fraud evidence for decision making.

Citation Format(s)

Use of Business Network Analysis for Identifying Financial Fraud Features. / Zhu, Chen; Yang, Jinbi; Zhang, Wenping; SIA, Choon Ling; Liao, Stephen S.Y.

2013. 82-87 Paper presented at 2013 SIGBPS Workshop on Business Processes and Service, Milan, Italy.

Research output: Conference Papers (RGC: 31A, 31B, 32, 33)32_Refereed conference paper (no ISBN/ISSN)Not applicablepeer-review