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