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Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction

Number of pages: 53 Posted: 07 Apr 2015 Last Revised: 21 Apr 2016
University of San Diego - Department of Accountancy, Chapman University -- The George L. Argyros School of Business & Economics, University of San Diego - School of Business Administration and Independent
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Abstract:

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Financial statement fraud, Data analytics, Fraud rarity, Risk assessment, Data rarity, Data imbalance, Undersampling