6 CONCLUSION
Computeraided fraud detection is a new, exciting field for accounting
researchers. Topics like data mining techniques, ratio analysis for the detection of
financial statement fraud, issues surrounding external information sources, and computer forensics bring opportunities for robust research and for collaboration between accounting faculty and information systems, legal, computer science, mathematics, and other researchers.Currently, the research is spread across a wide variety of journals, from auditing to information systems to investigative outlets. The goal of this paper is to introduce what is known about each topic and propose needed areas of study; it is not meant to be a comprehensive literature review on each topic, but it references other reviews where
possible
6 CONCLUSIONComputeraided fraud detection is a new, exciting field for accounting researchers. Topics like data mining techniques, ratio analysis for the detection offinancial statement fraud, issues surrounding external information sources, and computer forensics bring opportunities for robust research and for collaboration between accounting faculty and information systems, legal, computer science, mathematics, and other researchers.Currently, the research is spread across a wide variety of journals, from auditing to information systems to investigative outlets. The goal of this paper is to introduce what is known about each topic and propose needed areas of study; it is not meant to be a comprehensive literature review on each topic, but it references other reviews where possible
การแปล กรุณารอสักครู่..
