References
- Association of Certified Fraud Examiners: Occupational Fraud. (2022). A report to the nations, https://legacy.acfe.com/report-to-the-nations/2022/
- Bao, Y., Bin, K., Bin, L., Julia, Y., & Jie, Z. (2020). Detecting accounting fraud in publicly traded U.S. firms using a machine learning approach. Journal of Accounting Research, 58(1), 199–235. https://doi.org/10.1111/1475-679X.12292
- Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296
- Cecchini, M., Aytug, H., Koehler, J., & Pathak, P. (2010). Detecting management fraud in public companies. Management Science, 56(7), 1146–1160. https://doi.org/10.1287/mnsc.1100.1174
- Chawla, N. V., Bowyer, K. W., Hall, L. O., & Kegelmeyer, W. P. (2002). SMOTE: Synthetic minority over-sampling technique. Journal of Artificial Intelligence Research, 16, 321–357. https://doi.org/10.1613/jair.953
- Database. https://github.com/JarFraud/FraudDetection
- Dechow, P. M., Weili, G., Chad, R. L., & Sloan, R. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17–82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
- Dimitrijević, D., Karapavlović, N., & Milutinović, S. (2020). Fraud prevention measures in Serbian small and medium-sized enterprises: Existence and effectiveness. Ekonomika Preduzeca, 68(5-6), 369–382. https://www.ses.org.rs/uploads/dimitrijevic_et_al_201109_72136_855.pdf
- Gonçalves, L., Subtil, A., Rosário Oliveira, M., & de Zea Bermudez, P. (2014). ROC curve estimation: An overview. Statistical Journal, 12(1), 1–20. https://www.ine.pt/revstat/pdf/rs140101.pdf
- Green, P., & Choi, J. H. (1997). Assessing the risk of management fraud through neural network technology. Auditing: J. Practice Theory, 16(1), 14–29.
- IAASB. (2020). Handbook of international quality control, auditing, review, other assurance, and related services pronouncements, https://www.ifac.org/system/files/publications/files/IAASB-2020-Handbook-Volume-1.pdf
- Rozga, A. (2009). Statistika za ekonomiste. Ekonomski fakultet u Splitu, Split.
- Simon, S. (2000). http://www.dia.fi.upm.es/∼jafernan/teaching/sistemasayudadecision/Stats_%20ROC%20curve%20%28August%2018,%201999%29.pdf
- Song, M., Naoto, O., & Akinobu, S. (2016). Predicting accounting fraud: evidence from Japan. The Japanese Accounting Review, 6(2016), 17–63. https://doi.org/10.11640/tjar.6.2016.01
- Summers, S. L., & Sweeney, J. T. (1998). Fraudulent misstated financial statements and insider trading: An empirical analysis. Accounting Review, 73(1), 131–146.
- Zou, K. H., O'Malley, A. J., & Mauri, L. (2007). Receiver-operating characteristic analysis for evaluating diagnostic tests and predictive models. Circulation, 115(5), 654–657. https://www.ahajournals.org/doi/10.1161/circulationaha.105.594929