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ADLİ MUHASEBEDE HİLELERİN TESPİTİNDE YAPAY SİNİR AĞI MODELİNİN KULLANIMI.
- Source :
-
International Journal of Economic & Administrative Studies . Winter2015, Vol. 7 Issue 14, p477-490. 14p. 1 Diagram, 4 Charts. - Publication Year :
- 2015
-
Abstract
- Fraud is an intentional action in the financial statements. Fraud can be defined as an act of deception where an individual or a group obtains benefits in return for damaging another individual or group. Frauds can be classified as employee fraud and the fraudulent financial reporting. According to the 2012 report of Association of Certified Fraud Examiners, companies lose averagely more than 1 million dollars due to financial statement fraud. Therefore, forensic accounting has an important role in determining financial statemet frauds in order to provide legal support in lawsuits. The purpose of this paper is show to use artificial neural network model detecting frauds in forensic accounting. For this purpose, we conduct an empirical research in the Borsa Istanbul. In the study, the correct classification of the artificial neural network is realized as 100%. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Turkish
- ISSN :
- 13079832
- Volume :
- 7
- Issue :
- 14
- Database :
- Academic Search Index
- Journal :
- International Journal of Economic & Administrative Studies
- Publication Type :
- Academic Journal
- Accession number :
- 100379188