%0 Journal Article
%T Financial Statement Fraud Detection using Text Mining
%A Rajan Gupta
%A Nasib Singh Gill
%J International Journal of Advanced Computer Sciences and Applications
%D 2013
%I The Science and Information (SAI) Organization
%X 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.
%K Text Mining
%K Bag of words
%K Support Vector Machines
%U http://thesai.org/Downloads/Volume3No12/Paper_30-Financial_Statement_Fraud_Detection_using_Text_Mining.pdf