Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning

Finding misstatement accounts in financial statements, is a key problem of fraud detection. Potential applications include external audit, internal controls, investment decision and securities market regulation. However, most existing intelligent methods just detect financial statements fraud at the...

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Bibliographic Details
Main Authors: Liming Chen, Baoxin Xiu, Zhaoyun Ding
Format: Article
Language:English
Published: IEEE 2025-01-01
Series:IEEE Access
Subjects:
Online Access:https://ieeexplore.ieee.org/document/9177123/
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