Detecting the financial statement fraud: The analysis of the differences between data mining techniques and judgments

The objective of this study is to identify and ranking of factors affecting detecting the financial statement frauds using the judgment technique based on the Analytic Hierarchy Process and data mining techniques techniques. The population of the study comprised of senior auditors, supervisors, seni...

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Bibliographic Details
Main Authors: javad masoumi, Hashem Nikoomaram, Ghodrat Allah Talebnia, Fraydoon Rahnamay Roodposhti
Format: Article
Language:fas
Published: Securities Exchange 2020-11-01
Series:فصلنامه بورس اوراق بهادار
Subjects:
Online Access:https://journal.seo.ir/article_11190_c777a450511809fbbd74a2e9fc3446f4.pdf