期刊名称：International Journal of Advanced Computer Science and Applications(IJACSA)
印刷版ISSN：2158-107X
电子版ISSN：2156-5570
出版年度：2012
卷号：3
期号：12
DOI：10.14569/IJACSA.2012.031230
出版社：Science and Information Society (SAI)
摘要：Data mining techniques have been used enormously by the researchers’ community in detecting financial statement fraud. Most of the research in this direction has used the numbers (quantitative information) i.e. financial ratios present in the financial statements for detecting fraud. There is very little or no research on the analysis of text such as auditor’s comments or notes present in published reports. In this study we propose a text mining approach for detecting financial statement fraud by analyzing the hidden clues in the qualitative information (text) present in financial statements.
关键词：thesai; IJACSA; thesai.org; journal; IJACSA papers; Text Mining; Bag of words; Support Vector Machines.
