Credit risk is the risk of financial loss when a borrower fails to meet the financial commitment.
While there are many factors that constitute credit risk, due diligence while giving loan (credit …

The restaurant industry has been facing tough challenges because of the recent economic
turmoil. Although different industries face different levels of competition and therefore the …

We introduce a new setting, optimize-and-estimate structured bandits. Here, a policy must
select a batch of arms, each characterized by its own context, that would allow it to both …

As it is urgent to change the traditional audit sampling method that is based on manpower to
meet the growing audit demand in the era of big data. This study uses empirical methods to …

In this study, we introduce a data mining method to identify biased and/or misleading
outlooks for future performance of various factors, such as income, corporate profits …

Financial reports of corporations publicise their performance. This in turn motivates
manipulation of financial statements. Falsification of financial statements over prolonged …

In recent years, there have been frequent incidents of financial fraud committed through
various means. How to more efficiently identify financial fraud and maintain capital market …

Fraudulent financial reporting is a matter of great social and economic concern. Managers
may distort financial statements so as to present their companies more favorably to investors …

Currently, a high volume of business data is generating with a high velocity in different forms
like unstructured, structured or semi-structured. Due to social media arrival, there is a deluge …

Abstract Detection of Fraudulent Financial Statements (FFS), or simpler fraud detection
problem, refers to the falsification of financial statements with the aim either to demonstrate …