Proposal / Submission Type

Peer Reviewed Paper

Location

Henderson Welcome Center

Start Date

16-5-2017 11:00 AM

Abstract

Glancy and Yadav (2010) developed a computational fraud detection model (CFDM) that successfully detected financial reporting fraud in the text of the management’s discussion and analysis (MDA) portion of annual filings with the United States Securities and Exchange Commission (SEC). This work extends the use of the CFDM to additional genres, demonstrates the generalizability of the CFDM and the use of text mining for quantitatively detecting deception in asynchronous text. It also demonstrates that writers committing fraud use words differently from truth tellers.

Comments

View the agenda session- Morning Session 3- File System Forensics

CDFSL2017-10-Glancy.pdf (2288 kB)
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May 16th, 11:00 AM

Detecting Deception in Asynchronous Text

Henderson Welcome Center

Glancy and Yadav (2010) developed a computational fraud detection model (CFDM) that successfully detected financial reporting fraud in the text of the management’s discussion and analysis (MDA) portion of annual filings with the United States Securities and Exchange Commission (SEC). This work extends the use of the CFDM to additional genres, demonstrates the generalizability of the CFDM and the use of text mining for quantitatively detecting deception in asynchronous text. It also demonstrates that writers committing fraud use words differently from truth tellers.