Author:Moepya, SO; Akhoury, SS; Nelwamondo, Fulufhelo VDate:Dec 2014In recent years, data mining techniques have been used to identify companies who issue fraudulent financial statements. However, most of the research conducted thus far use datasets that are balanced. This does not always represent reality, ...Read more
Author:Moepya, SO; Nelwamondo, Fulufhelo V; Van der Walt, CDate:Apr 2014Auditors face the difficult task of detecting companies that issue manipulated financial statements. In recent years, machine learning methods have provided a feasible solution to this task. This study develops support vector machine (SVM) ...Read more