{"id":"https://openalex.org/W4308088201","doi":"https://doi.org/10.1109/seeda-cecnsm57760.2022.9932910","title":"Automated identification of fraudulent financial statements by analyzing data traces","display_name":"Automated identification of fraudulent financial statements by analyzing data traces","publication_year":2022,"publication_date":"2022-09-23","ids":{"openalex":"https://openalex.org/W4308088201","doi":"https://doi.org/10.1109/seeda-cecnsm57760.2022.9932910"},"language":"en","primary_location":{"id":"doi:10.1109/seeda-cecnsm57760.2022.9932910","is_oa":false,"landing_page_url":"https://doi.org/10.1109/seeda-cecnsm57760.2022.9932910","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 7th South-East Europe Design Automation, Computer Engineering, Computer Networks and Social Media Conference (SEEDA-CECNSM)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071350080","display_name":"Evangelos Hytis","orcid":null},"institutions":[{"id":"https://openalex.org/I194019607","display_name":"University of Ioannina","ror":"https://ror.org/01qg3j183","country_code":"GR","type":"education","lineage":["https://openalex.org/I194019607"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Evangelos Hytis","raw_affiliation_strings":["University of Ioannina,Department of Accounting and Finance,Preveza,Greece","Department of Accounting and Finance, University of Ioannina, Preveza, Greece"],"affiliations":[{"raw_affiliation_string":"University of Ioannina,Department of Accounting and Finance,Preveza,Greece","institution_ids":["https://openalex.org/I194019607"]},{"raw_affiliation_string":"Department of Accounting and Finance, University of Ioannina, Preveza, Greece","institution_ids":["https://openalex.org/I194019607"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026244951","display_name":"Vasileios Nastos","orcid":"https://orcid.org/0000-0002-1317-8639"},"institutions":[{"id":"https://openalex.org/I194019607","display_name":"University of Ioannina","ror":"https://ror.org/01qg3j183","country_code":"GR","type":"education","lineage":["https://openalex.org/I194019607"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Vasileios Nastos","raw_affiliation_strings":["University of Ioannina,Department of Informatics and Telecommunications,Arta,Greece","Department of Informatics and Telecommunications, University of Ioannina, Arta, Greece"],"affiliations":[{"raw_affiliation_string":"University of Ioannina,Department of Informatics and Telecommunications,Arta,Greece","institution_ids":["https://openalex.org/I194019607"]},{"raw_affiliation_string":"Department of Informatics and Telecommunications, University of Ioannina, Arta, Greece","institution_ids":["https://openalex.org/I194019607"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049850289","display_name":"Christos Gogos","orcid":"https://orcid.org/0000-0003-1113-8462"},"institutions":[{"id":"https://openalex.org/I194019607","display_name":"University of Ioannina","ror":"https://ror.org/01qg3j183","country_code":"GR","type":"education","lineage":["https://openalex.org/I194019607"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Christos Gogos","raw_affiliation_strings":["University of Ioannina,Department of Informatics and Telecommunications,Arta,Greece","Department of Informatics and Telecommunications, University of Ioannina, Arta, Greece"],"affiliations":[{"raw_affiliation_string":"University of Ioannina,Department of Informatics and Telecommunications,Arta,Greece","institution_ids":["https://openalex.org/I194019607"]},{"raw_affiliation_string":"Department of Informatics and Telecommunications, University of Ioannina, Arta, Greece","institution_ids":["https://openalex.org/I194019607"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007202717","display_name":"Angelos Dimitsas","orcid":"https://orcid.org/0000-0002-7892-046X"},"institutions":[{"id":"https://openalex.org/I194019607","display_name":"University of Ioannina","ror":"https://ror.org/01qg3j183","country_code":"GR","type":"education","lineage":["https://openalex.org/I194019607"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Angelos Dimitsas","raw_affiliation_strings":["University of Ioannina,Department of Informatics and Telecommunications,Arta,Greece","Department of Informatics and Telecommunications, University of Ioannina, Arta, Greece"],"affiliations":[{"raw_affiliation_string":"University of Ioannina,Department of Informatics and Telecommunications,Arta,Greece","institution_ids":["https://openalex.org/I194019607"]},{"raw_affiliation_string":"Department of Informatics and Telecommunications, University of Ioannina, Arta, Greece","institution_ids":["https://openalex.org/I194019607"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5071350080"],"corresponding_institution_ids":["https://openalex.org/I194019607"],"apc_list":null,"apc_paid":null,"fwci":0.2652,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.61900871,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":94,"max":96},"biblio":{"volume":"17","issue":null,"first_page":"1","last_page":"7"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9929999709129333,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/publication","display_name":"Publication","score":0.7122738361358643},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.547566831111908},{"id":"https://openalex.org/keywords/workflow","display_name":"Workflow","score":0.5181370973587036},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.4985530376434326},{"id":"https://openalex.org/keywords/identification","display_name":"Identification (biology)","score":0.49475187063217163},{"id":"https://openalex.org/keywords/order","display_name":"Order (exchange)","score":0.41476574540138245},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.39439934492111206},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.38264191150665283},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.33349961042404175},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.33196306228637695},{"id":"https://openalex.org/keywords/database","display_name":"Database","score":0.2950327396392822}],"concepts":[{"id":"https://openalex.org/C41458344","wikidata":"https://www.wikidata.org/wiki/Q732577","display_name":"Publication","level":2,"score":0.7122738361358643},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.547566831111908},{"id":"https://openalex.org/C177212765","wikidata":"https://www.wikidata.org/wiki/Q627335","display_name":"Workflow","level":2,"score":0.5181370973587036},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4985530376434326},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.49475187063217163},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.41476574540138245},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.39439934492111206},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.38264191150665283},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33349961042404175},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33196306228637695},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.2950327396392822},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/seeda-cecnsm57760.2022.9932910","is_oa":false,"landing_page_url":"https://doi.org/10.1109/seeda-cecnsm57760.2022.9932910","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 7th South-East Europe Design Automation, Computer Engineering, Computer Networks and Social Media Conference (SEEDA-CECNSM)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6600000262260437,"display_name":"Peace, Justice and strong institutions"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W1120269880","https://openalex.org/W1584236903","https://openalex.org/W1636890143","https://openalex.org/W1998423389","https://openalex.org/W2008056655","https://openalex.org/W2034550184","https://openalex.org/W2048366037","https://openalex.org/W2085573882","https://openalex.org/W2093447386","https://openalex.org/W2101234009","https://openalex.org/W2148143831","https://openalex.org/W2175511759","https://openalex.org/W2182772502","https://openalex.org/W2254997931","https://openalex.org/W2342603028","https://openalex.org/W2610250061","https://openalex.org/W2764016648","https://openalex.org/W2801966202","https://openalex.org/W2908445743","https://openalex.org/W2964278775","https://openalex.org/W3038729360","https://openalex.org/W3123852318","https://openalex.org/W3130494178","https://openalex.org/W3159916456","https://openalex.org/W3207403061","https://openalex.org/W4244895750","https://openalex.org/W4249064595","https://openalex.org/W6636916956","https://openalex.org/W6675354045","https://openalex.org/W6685747782","https://openalex.org/W6751484894","https://openalex.org/W6802783650","https://openalex.org/W7065911355"],"related_works":["https://openalex.org/W1981780420","https://openalex.org/W2182707996","https://openalex.org/W45233828","https://openalex.org/W2964988449","https://openalex.org/W2397952901","https://openalex.org/W2029380707","https://openalex.org/W4255934811","https://openalex.org/W2465382974","https://openalex.org/W2010229520","https://openalex.org/W2547528905"],"abstract_inverted_index":{"Firms":[0],"are":[1],"obliged":[2],"by":[3,114],"law":[4],"to":[5,40,97,102],"publish":[6,33],"accurate":[7],"financial":[8,21,34,85,108,142,186],"statements.":[9],"Nevertheless,":[10],"cases":[11],"exist":[12],"where":[13],"publicly":[14],"issued":[15,112],"documents":[16],"hide":[17],"the":[18,73,78,151,155,160,190],"actual":[19],"bad":[20],"statuses":[22],"of":[23,56,68,84,118,150,162,165],"companies":[24,32,70,138,172],"and":[25,87,106,133,189],"this":[26,59],"is":[27,38,157],"revealed":[28],"years":[29,153],"later.":[30],"Since":[31],"figures":[35],"periodically,":[36],"it":[37],"interesting":[39],"examine":[41],"whether":[42],"monitoring":[43],"those":[44],"values":[45],"or":[46],"ratios":[47,86],"based":[48],"on":[49],"them":[50],"can":[51,144,178],"help":[52],"in":[53,94,169],"early":[54,163],"detection":[55,164],"fraud.":[57],"In":[58],"work,":[60],"a":[61,99,119],"dataset":[62],"was":[63],"constructed":[64,180],"including":[65,129],"943":[66],"firm-years":[67],"Greek":[69],"enlisted":[71],"at":[72],"Athens":[74],"Stock":[75],"Exchange,":[76],"for":[77,148,185],"period":[79],"2005-2018.":[80],"Experiments":[81,135],"using":[82,125],"combinations":[83],"various":[88,126],"machine":[89,120],"learning":[90,121],"algorithms":[91,128],"were":[92,111,123],"undertaken":[93],"an":[95],"effort":[96],"construct":[98],"system":[100],"able":[101],"automatically":[103,147],"detect":[104],"false":[105,141],"misleading":[107],"statements,":[109],"that":[110,137,139,181],"legitimately":[113],"firms.":[115],"Several":[116],"instantiations":[117],"workflow":[122],"tested":[124],"classifier":[127],"AdaBoost,":[130],"Random":[131],"Forests,":[132],"others.":[134],"showed":[136],"issue":[140],"statements":[143],"be":[145,179,183],"spotted":[146],"most":[149],"cases,":[152],"before":[154],"problem":[156],"manifested.":[158],"So,":[159],"potential":[161],"seemingly":[166],"healthy,":[167],"but":[168],"fact,":[170],"distressed":[171],"do":[173],"exist.":[174],"An":[175],"automated":[176],"tool":[177],"should":[182],"useful":[184],"analysts,":[187],"investors":[188],"capital":[191],"markets":[192],"authorities.":[193]},"counts_by_year":[{"year":2023,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}