New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony
Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem. The present study uses the bee algorithm to develop methods for fraud detection in financial statements. Method: Three met...
Main Authors: | , , , |
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Format: | Article |
Language: | fas |
Published: |
Shahid Bahonar University of Kerman
2019-11-01
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Series: | مجله دانش حسابداری |
Subjects: | |
Online Access: | https://jak.uk.ac.ir/article_2378_816c0f68474642d16a4051d2c963582a.pdf |