Fraud Detection for Information Reliability from the Internet in Forensic Accounting
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kim, Yeog | - |
dc.contributor.author | Lee, Sang Jin | - |
dc.contributor.author | Lim, Jong In | - |
dc.date.accessioned | 2021-09-08T03:27:54Z | - |
dc.date.available | 2021-09-08T03:27:54Z | - |
dc.date.created | 2021-06-11 | - |
dc.date.issued | 2010-05 | - |
dc.identifier.issn | 1607-9264 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/116521 | - |
dc.description.abstract | Internet is a main factor in a flood of information. There is great concerning about reliability of information from the Internet. Financial statements are opened annually and anybody can obtain them from the Internet. A company manipulates its accounting data in order to look like financially stable. An institutional or individual investor considers the company has a good state in finance part or in business activity from its financial reports. That makes investors failed due to faulty information. Therefore, personal, companies or even countries can become a very dangerous state by usage of incorrect information. To modify accounting data as false is an antisocial action. In forensic accounting, an investigation is conducted to find evidence relevant to accounting scandals that involve making money for use in secret, embezzling company funds, or evading taxes on purpose [1]. But most existing techniques are used for evidence discovery rather than fraud prevention Fraud prevention in accounting part means to pre-detect frauds by analyzing financial statements. It helps information reliability from the Internet In this paper, an algorithm is suggested for the detection of financial fraud via financial statements analysis and the test results using this algorithm will be presented. | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | NATIONAL DONG HWA UNIV | - |
dc.title | Fraud Detection for Information Reliability from the Internet in Forensic Accounting | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Lee, Sang Jin | - |
dc.contributor.affiliatedAuthor | Lim, Jong In | - |
dc.identifier.wosid | 000278649500005 | - |
dc.identifier.bibliographicCitation | JOURNAL OF INTERNET TECHNOLOGY, v.11, no.3, pp.323 - 331 | - |
dc.relation.isPartOf | JOURNAL OF INTERNET TECHNOLOGY | - |
dc.citation.title | JOURNAL OF INTERNET TECHNOLOGY | - |
dc.citation.volume | 11 | - |
dc.citation.number | 3 | - |
dc.citation.startPage | 323 | - |
dc.citation.endPage | 331 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.journalRegisteredClass | scie | - |
dc.description.journalRegisteredClass | scopus | - |
dc.relation.journalResearchArea | Computer Science | - |
dc.relation.journalResearchArea | Telecommunications | - |
dc.relation.journalWebOfScienceCategory | Computer Science, Information Systems | - |
dc.relation.journalWebOfScienceCategory | Telecommunications | - |
dc.subject.keywordAuthor | Forensic accounting | - |
dc.subject.keywordAuthor | Fraud detection | - |
dc.subject.keywordAuthor | Digital forensics | - |
Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.
145 Anam-ro, Seongbuk-gu, Seoul, 02841, Korea+82-2-3290-2963
COPYRIGHT © 2021 Korea University. All Rights Reserved.
Certain data included herein are derived from the © Web of Science of Clarivate Analytics. All rights reserved.
You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.