New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony

Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem. The present study uses the bee algorithm to develop methods for fraud detection in financial statements. Method: Three met...

Full description

Saved in:
Bibliographic Details
Main Authors: Elaheh Tashdidi, Sahar Sepasi (Ph.D), Hossein Etemadi (Ph.D), Adel Azar (Ph.D)
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2019
Subjects:
Online Access:https://doaj.org/article/21372014cd4749318123e55d51343af7
Tags: Add Tag
No Tags, Be the first to tag this record!