Tracking down financial statement fraud by analyzing the supplier-customer relationship network

Li, Jianping; Chang, Yanpeng; Wang, Yinghui; Zhu, Xiaoqian

doi:10.1016/j.cie.2023.109118

Cited by 9 publications

(2 citation statements)

References 48 publications

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“…Understanding this mediating effect is essential for risk mitigation, operational resilience, and efficient resource allocation (Munir et al ., 2020; El Baz and Ruel, 2021). Likewise, understanding the role of fraud is key to building stakeholder trust through transparent and ethical practices in the supply chain network, ensuring legal compliance, and gaining a competitive edge in the market (Li et al ., 2023).…”

Section: Introductionmentioning

confidence: 99%

The impact of ICT capabilities on supply chain fraud and sustainability – a dynamic capability perspective

Abdul Mumin,

Adam,

Alhassan

2024

TECHS

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PurposeThis study aims to investigate the influence of information and communication technology (ICT) capabilities on supply chain fraud and sustainability within the context of Ghana’s small and medium-sized enterprises (SMEs). Additionally, the research explores the mediating role of supply chain fraud in the relationship between ICT capabilities and supply chain sustainability.Design/methodology/approachData were collected from 102 respondents within Ghana’s SME sector, and the research employed the dynamic capability theory as the conceptual framework. The study utilized partial least squares-structural equation modeling (PLS-SEM) to develop and analyze the proposed model.FindingsThe results of the study reveal a significant reduction in supply chain fraud attributable to enhanced ICT capabilities within Ghanaian SMEs. Moreover, ICT capabilities exert a significant positive influence on supply chain sustainability. Importantly, supply chain fraud emerges as a mediator, elucidating its role at the nexus of supply chain sustainability and ICT capabilities.Originality/valueThis research contributes to the limited body of evidence on the interconnectedness of ICT capabilities, supply chain fraud and supply chain sustainability, particularly within the context of Ghanaian SMEs. Notably, this study pioneers an examination of the mediating impact of supply chain fraud on the relationship between ICT capabilities and supply chain sustainability.

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Section: Introductionmentioning

confidence: 99%

The impact of ICT capabilities on supply chain fraud and sustainability – a dynamic capability perspective

Abdul Mumin,

Adam,

Alhassan

2024

TECHS

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“…Financial statement fraud is categorized as falling under financial fraud. It refers to the management that deliberately hide the true financial situation and modify the financial statements of the behavior to obtain a certain benefit, such as tax evasion to obtain a higher salary [36,37] . A variety of investors, employees, as well as governments, are being plagued by financial fraud, which eventually leads to serious economic and social problems such as bankruptcy [38][39][40] .…”

Section: Introductionmentioning

confidence: 99%

Principal Model Analysis Based on Bagging PLS and PCA and Its Application in Financial Statement Fraud

LIANG,

XIE,

LUO

et al. 2024

系统科学与信息学报(英文)

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Motivated by the Bagging Partial Least Squares (Bagging PLS) and Principal Component Analysis (PCA) algorithms, a novel approach known as Principal Model Analysis (PMA) method is introduced in this paper. In the proposed PMA algorithm, the PCA and the Bagging PLS are combined. In this method, multiple PLS models are trained on sub-training sets, derived from the training set using the random sampling with replacement approach. The regression coefficients of all the sub-PLS models are fused in a joint regression coefficient matrix. The final projection direction is then estimated by performing the PCA on the joint regression coefficient matrix. Subsequently, the proposed PMA method is compared with other traditional dimension reduction methods, such as PLS, Bagging PLS, Linear discriminant analysis (LDA) and PLS-LDA. Experimental results on six public datasets demonstrate that our proposed method consistently outperforms other approaches in terms of classification performance and exhibits greater stability. Additionally, it is employed in the application of financial statement fraud identification. PMA and other five algorithms are utilized to financial statement fraud which concerned by the academic community, and the results indicate that the classification of PMA surpassed that of the other methods.

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A review of automated cutting tool selection methods

Navaneethan,

Palanisamy,

Jayaraman

et al. 2024

Int J Adv Manuf Technol

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The selection of appropriate cutting tool (CT) is a critical part of machining. Selecting the right tool for the right job will enable customers to achieve economic machining, saving time and cost while delivering high-quality products. Nowadays, the complexity of CT and workpiece is increasing; this changes the input and output requirements for cutting tool selection paving way to automation. There are two types of CT selection methods, manual and automated CT selection. This article focuses on automated CT selection, which has different inputs and outputs based on the algorithm/AI technique used. The potential and promising aspects of CT selection could enhance the machining in terms of productivity, time, cost, and quality aspects. A comprehensive review of automated CT selection methods has been presented in this paper. The review surveys different automated CT selection methods in terms of inputs, outputs, and artificial intelligence (AI) techniques/different algorithms since most of the researchers have not focused on this perspective. It outlines the current status of research and application, which has the potential to improve the automated CT selection methods for the benefit of the manufacturing industry.

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Tracking down financial statement fraud by analyzing the supplier-customer relationship network

Cited by 9 publications

References 48 publications

The impact of ICT capabilities on supply chain fraud and sustainability – a dynamic capability perspective

The impact of ICT capabilities on supply chain fraud and sustainability – a dynamic capability perspective

Principal Model Analysis Based on Bagging PLS and PCA and Its Application in Financial Statement Fraud

A review of automated cutting tool selection methods

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