财经理论与实践Issue(3)：84-89,6.
基于案例推理的财务报告舞弊识别研究
Using Case Based Reasoning For Financial Reporting Fraud Detection
摘要
Abstract
The financial reporting fraud committed by a public company has brought heavy im-pact on the construction of capital market and the protection of investors'interest.Using a sample of 2003 ~ 2012 domestic A-share listed companies,extracting factors about financial reporting fraud detection with the guidance of"The Fraud Diamond"theory and existing literature,this pa-per constructed the case based reasoning model for financial reporting fraud detection.This paper finds that fraudulent firms are more likely to be faced with greater earnings and debt pressure, weaker growth ability than non-fraudulent firms.This paper also finds that fraudulent firms have higher frequency of auditor changes and are more likely to get unqualified audit appraisals.The optimal case based reasoning model based on the Imitation Lance distance gets the hit ratio of 66. 7% on the test set.关键词
财务报告舞弊/案例推理/熵值法/K 近邻法Key words
Financial reporting fraud/Case based reasoning/Entropy right method/K-nea-rest-neighbor method分类
管理科学引用本文复制引用
李清,任朝阳..基于案例推理的财务报告舞弊识别研究[J].财经理论与实践,2015,(3):84-89,6.基金项目
吉林省社会科学基金(2014B21)、吉林大学哲学社会科学研究项目(2011 QY093) （2014B21）
