Predicting financial statement fraud using fuzzy neural networks

Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting...

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Bibliographic Details
Main Authors: Mohsen Rostamy-Malkhalifeh, Maryam Amiri, Mehrdad Mehrkam
Format: Article
Language:English
Published: Islamic Azad University of Arak 2021-01-01
Series:Advances in Mathematical Finance and Applications
Subjects:
Online Access:http://amfa.iau-arak.ac.ir/article_672526_c5b4bb0e59ca411380bd182f6babb6f7.pdf