Financial Statements Fraud

Topics: Research, Fraud, Credit card fraud Pages: 171 (56762 words) Published: June 24, 2013
University of South Florida

Scholar Commons
Graduate School Theses and Dissertations Graduate School

6-1-2008

Detecting financial statement fraud: Three essays on fraud predictors, multi-classifier combination and fraud detection using data mining Johan L. Perols
University of South Florida

Follow this and additional works at: http://scholarcommons.usf.edu/etd Part of the American Studies Commons Scholar Commons Citation Perols, Johan L., "Detecting financial statement fraud: Three essays on fraud predictors, multi-classifier combination and fraud detection using data mining" (2008). Graduate School Theses and Dissertations. http://scholarcommons.usf.edu/etd/449

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Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining

by

Johan L. Perols

A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy Department of Information Systems and Decision Sciences Department of Accountancy College of Business University of South Florida

Co-Major Professor: Kaushal Chari, Ph.D. Co-Major Professor: Jacqueline L. Reck, Ph.D. Uday S. Murthy, Ph.D. Manish Agrawal, Ph.D. Date of Approval: April 10, 2008

Keywords: Earnings Management, Discretionary Accruals, Unexpected Productivity, Information Markets, Combiner Methods, Machine Learning © Copyright 2008, Johan L. Perols

Dedication To Becca who provided support (in many ways), encouragement and motivation, helped me with my ideas, and believed in me more than I sometimes did; and to family and friends for providing the motivation for completing this dissertation.

Acknowledgments To the faculty, administrators and fellow Ph.D. students in the information systems and decision sciences department and the accounting department, thank you for all the support and for creating an excellent learning environment. I especially want to acknowledge Dr. Chari, Dr. Reck, Dr. Murthy, Dr. Agrawal, Dr. Bhattacherjee and Ann Dzuranin. To my dissertation committee, thank you for reviewing, improving, supporting, criticizing and editing my dissertation. I am grateful to Dr. Chari for mentoring me, for emphasizing the importance of producing quality research, for guiding me in design science research, for working with me on the first essay and for prioritizing my development as a researcher over obtaining research assistance. I am thankful to Dr. Reck for introducing me to and guiding me in the archival research method, for helping me shape and organize my dissertation, for working with me on the second essay, and for providing advice on how to combine the accounting and information systems concentrations. I am grateful to Dr. Murthy for introducing me to AIS research, for encouraging and supporting the addition of the accounting concentration, and for working with me on various projects. I thank Dr. Agrawal for helping me with my first conference paper, for working with me on the first essay, for coaching and helping me prepare for conference presentations, and for taking time to discuss my research. Outside of my dissertation committee I also want to acknowledge Dr. Bhattacherjee for teaching me, both in and outside of class, about research and the importance of theory, and Ann Dzuranin for encouraging and pushing me to add the accounting concentration, for the many great discussions and for being a great friend.

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