Data Mining Techniques: A Key for detection of Financial Statement Fraud

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  author =       "Rajan Gupta and Nasib Singh Gill",
  title =        "Data Mining Techniques: A Key for detection of
                 Financial Statement Fraud",
  journal =      "International Journal of Computer Science and
                 Information Security",
  year =         "2012",
  volume =       "10",
  number =       "3",
  pages =        "49--57",
  month =        mar,
  keywords =     "genetic algorithms, genetic programming",
  publisher =    "LJS Publisher and IJCSIS Press",
  ISSN =         "1947-5500",
  bibsource =    "OAI-PMH server at",
  oai =          "oai:doaj-articles:e9ef76824df3c0f99e9c0cf09c334160",
  URL =          "",
  abstract =     "In recent times, most of the news from business world
                 is dominated by financial statement fraud. A financial
                 statement becomes fraudulent if it has some false
                 information incorporated by the management
                 intentionally. This paper implements data mining
                 techniques such as CART, Naive Bayesian classifier,
                 Genetic Programming to identify companies those issue
                 fraudulent financial statements. Each of these
                 techniques is applied on a dataset from 114 companies.
                 CART outperforms all other techniques in detection of
  notes =        "Dec 2015 'As of December 1st, Docstoc is closed for

Genetic Programming entries for Rajan Gupta Nasib Singh Gill