Predicting financial reports fraud by machine learning: the proxy of auditor opinions
This study examines the effectiveness of various machine learning algorithms in detecting financial report fraud among firms listed on the Ho Chi Minh City and Hanoi stock exchanges. Using 2,747 observations from 347 firms between 2010 and 2023 (sourced from Refinitiv), the study compares two fraud...
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| Principais autores: | , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Taylor & Francis Group
2025-12-01
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| Serier: | Cogent Business & Management |
| Fag: | |
| Online adgang: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2510556 |
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