Data mining algorithm in the identification of accounting fraud by smart city information technology

• Main Authors: Zheng, Xinyi, Hamid, Mohamad Ali Abdul, Hou, Yihua
• Format: Article
• Published: Elsevier 2024
• Subjects: Q Science (General); T Technology (General); TK Electrical engineering. Electronics Nuclear engineering
• Online Access: http://eprints.um.edu.my/46940/; https://doi.org/10.1016/j.heliyon.2024.e30048

The identification of accounting fraud is an important measure to safeguard the interests of stakeholders and ensure the long-term development of the company. The current traditional methods for identifying accounting fraud rely on manual review and judgment, lacking objectivity and accuracy. In ord...