Building a Model for the Detection of Fraudulent Accounting Using Textual Information from the MD&A Section of Japanese Companies

KM

Keisuke Miyago Kanagawa University

NS

Natsuki Sato Kanagawa university

AK

Ayuko Komura Kanagawa university

HH

Hirohisa Hirai Kanagawa University

Business Management 2023

8th North America Conference on Industrial Engineering and Operations Management

Do the Descriptions in the MD&A Section Contribute as a Red Flag for the Early Detection of Fraudulent Accounting Firms in Japan?

KM

Keisuke Miyago Kanagawa University

NS

Natsuki Sato Kanagawa university

AK

Ayuko Komura Kanagawa university

HH

Hirohisa Hirai Kanagawa University

Business Management 2023

2nd Australian International Conference on Industrial Engineering and Operations Management

Does the Decrease in Vocabulary Specificity During Accounting Fraud Help to Detect Accounting Fraud?

KM

Keisuke Miyago Kanagawa University

NS

Natsuki Sato Kanagawa University

AK

Ayuko Komura Kanagawa university

HH

Hirohisa Hirai Kanagawa University

2024

3rd Australian Conference on Industrial Engineering and Operations Management