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, Stephen O; Nelwamondo, Fulufhelo V; Twala, BDate:Apr 2017Financial statement fraud has proven to be difficult to detect without the assistance of data analytical procedures. In the fraud detection domain, minority class instances cannot be readily found using standard machine learning algorithms. ...Read more