Enhancement of fraud detection for narratives in annual reports

Citation data:

International Journal of Accounting Information Systems, ISSN: 1467-0895, Vol: 26, Page: 32-45

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Yuh-Jen Chen; Chun-Han Wu; Yuh-Min Chen; Hsin-Ying Li; Huei-Kuen Chen
Elsevier BV
Business, Management and Accounting; Economics, Econometrics and Finance; Decision Sciences
article description
Annual reports present the activities of a listed company in terms of its operational performance, financial conditions, and social responsibilities. These reports are a valuable reference for numerous investors, creditors, and other accounting information end users. However, many annual reports exaggerate enterprise activities to raise investors' capital and support from financial institutions, thereby diminishing the usefulness of such reports. Effectively detecting fraud in the annual report of a company is thus a priority concern during an audit.