Accounting fraud has never been rooted out, which brings a lot of trouble to our society. Only through strengthening user＇s ability to discern, decode and feedback the false information can we maximally understand th...Accounting fraud has never been rooted out, which brings a lot of trouble to our society. Only through strengthening user＇s ability to discern, decode and feedback the false information can we maximally understand the information behind. Therefore, devoting ourselves to setting up a framework of detecting the accounting fraud has become a feasible and efficient way to solve this problem. Based on the ＂Three Elements Theory＂, this paper demonstrates a new way to discern the fraud by researching its origins. The authors combine the theoretical model and the applied technology together to design a fraud recognization system.展开更多
文摘Accounting fraud has never been rooted out, which brings a lot of trouble to our society. Only through strengthening user＇s ability to discern, decode and feedback the false information can we maximally understand the information behind. Therefore, devoting ourselves to setting up a framework of detecting the accounting fraud has become a feasible and efficient way to solve this problem. Based on the ＂Three Elements Theory＂, this paper demonstrates a new way to discern the fraud by researching its origins. The authors combine the theoretical model and the applied technology together to design a fraud recognization system.
