{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,14]],"date-time":"2025-11-14T10:03:08Z","timestamp":1763114588240,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":37,"publisher":"ACM","license":[{"start":{"date-parts":[[2021,11,3]],"date-time":"2021-11-03T00:00:00Z","timestamp":1635897600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2021,11,3]]},"DOI":"10.1145\/3490354.3494453","type":"proceedings-article","created":{"date-parts":[[2022,5,5]],"date-time":"2022-05-05T03:50:06Z","timestamp":1651722606000},"page":"1-9","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":7,"title":["Financial misstatement detection"],"prefix":"10.1145","author":[{"given":"Elias","family":"Zavitsanos","sequence":"first","affiliation":[{"name":"Inst. of Informatics &amp; Telecommunications, NCSR \"Demokritos\", Greece"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Dimitris","family":"Mavroeidis","sequence":"additional","affiliation":[{"name":"Inst. of Informatics &amp; Telecommunications, NCSR \"Demokritos\", Greece"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Konstantinos","family":"Bougiatiotis","sequence":"additional","affiliation":[{"name":"Inst. of Informatics &amp; Telecommunications, NCSR \"Demokritos\", Greece"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Eirini","family":"Spyropoulou","sequence":"additional","affiliation":[{"name":"Inst. of Informatics &amp; Telecommunications, NCSR \"Demokritos\", Greece"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Lefteris","family":"Loukas","sequence":"additional","affiliation":[{"name":"Inst. of Informatics &amp; Telecommunications, NCSR \"Demokritos\", Greece"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Georgios","family":"Paliouras","sequence":"additional","affiliation":[{"name":"Inst. of Informatics &amp; Telecommunications, NCSR \"Demokritos\", Greece"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2022,5,4]]},"reference":[{"key":"e_1_3_2_1_1_1","doi-asserted-by":"publisher","DOI":"10.5555\/2481674.2481688"},{"key":"e_1_3_2_1_2_1","article-title":"The use of data mining techniques in detecting fraudulent financial statements: An application on manufacturing firms","volume":"14","author":"Ali Ata H","year":"2009","unstructured":"H Ali Ata and Ibrahim H Seyrek . 2009 . The use of data mining techniques in detecting fraudulent financial statements: An application on manufacturing firms . Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences 14 , 2 (2009). H Ali Ata and Ibrahim H Seyrek. 2009. The use of data mining techniques in detecting fraudulent financial statements: An application on manufacturing firms. Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences 14, 2 (2009).","journal-title":"Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences"},{"key":"e_1_3_2_1_3_1","doi-asserted-by":"publisher","DOI":"10.1142\/S0219622008002958"},{"key":"e_1_3_2_1_4_1","doi-asserted-by":"publisher","DOI":"10.1111\/1475-679X.12292"},{"key":"e_1_3_2_1_5_1","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.1100.1174"},{"key":"e_1_3_2_1_6_1","doi-asserted-by":"publisher","DOI":"10.1109\/FUZZY.2006.1681708"},{"key":"e_1_3_2_1_7_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2020.113421"},{"key":"e_1_3_2_1_8_1","volume-title":"Predicting material accounting misstatements. Contemporary accounting research 28, 1","author":"Dechow Patricia M","year":"2011","unstructured":"Patricia M Dechow , Weili Ge , Chad R Larson , and Richard G Sloan . 2011. Predicting material accounting misstatements. Contemporary accounting research 28, 1 ( 2011 ), 17--82. Patricia M Dechow, Weili Ge, Chad R Larson, and Richard G Sloan. 2011. Predicting material accounting misstatements. Contemporary accounting research 28, 1 (2011), 17--82."},{"key":"e_1_3_2_1_9_1","doi-asserted-by":"publisher","DOI":"10.1109\/GRC.2009.5255148"},{"key":"e_1_3_2_1_10_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.eswa.2017.08.030"},{"key":"e_1_3_2_1_11_1","volume-title":"Who blows the whistle on corporate fraud? The journal of finance 65, 6","author":"Dyck Alexander","year":"2010","unstructured":"Alexander Dyck , Adair Morse , and Luigi Zingales . 2010. Who blows the whistle on corporate fraud? The journal of finance 65, 6 ( 2010 ), 2213--2253. Alexander Dyck, Adair Morse, and Luigi Zingales. 2010. Who blows the whistle on corporate fraud? The journal of finance 65, 6 (2010), 2213--2253."},{"key":"e_1_3_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.1002\/1099-1174(200009)9:3<145::AID-ISAF185>3.0.CO;2-G"},{"key":"e_1_3_2_1_13_1","unstructured":"Marcia Fissette and Theo de Vries. 2017. Text mining to detect indications of fraud in annual reports worldwide. In Benelearn 2017: Proceedings of the Twenty-Sixth Benelux Conference on Machine Learning Technische Universiteit Eindhoven.  Marcia Fissette and Theo de Vries. 2017. Text mining to detect indications of fraud in annual reports worldwide. In Benelearn 2017: Proceedings of the Twenty-Sixth Benelux Conference on Machine Learning Technische Universiteit Eindhoven."},{"key":"e_1_3_2_1_14_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2010.08.010"},{"key":"e_1_3_2_1_15_1","doi-asserted-by":"publisher","DOI":"10.1002\/isaf.1326"},{"key":"e_1_3_2_1_16_1","doi-asserted-by":"publisher","DOI":"10.1002\/isaf.1392"},{"key":"e_1_3_2_1_17_1","first-page":"14","article-title":"Assessing the risk of management fraud through neural network technology","volume":"16","author":"Green Brian Patrick","year":"1997","unstructured":"Brian Patrick Green and Jae Hwa Choi . 1997 . Assessing the risk of management fraud through neural network technology . Auditing 16 , 1 (1997), 14 -- 28 . Brian Patrick Green and Jae Hwa Choi. 1997. Assessing the risk of management fraud through neural network technology. Auditing 16, 1 (1997), 14--28.","journal-title":"Auditing"},{"key":"e_1_3_2_1_18_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.knosys.2017.05.001"},{"key":"e_1_3_2_1_19_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2008.83.6.1487"},{"key":"e_1_3_2_1_20_1","first-page":"1","article-title":"A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud","volume":"15","author":"Hoogs Bethany","year":"2007","unstructured":"Bethany Hoogs , Thomas Kiehl , Christina Lacomb , and Deniz Senturk . 2007 . A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud . Intelligent Systems in Accounting, Finance & Management: International Journal 15 , 1 -- 2 (2007), 41--56. Bethany Hoogs, Thomas Kiehl, Christina Lacomb, and Deniz Senturk. 2007. A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud. Intelligent Systems in Accounting, Finance & Management: International Journal 15, 1--2 (2007), 41--56.","journal-title":"Intelligent Systems in Accounting, Finance & Management: International Journal"},{"key":"e_1_3_2_1_21_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2010.08.009"},{"key":"e_1_3_2_1_22_1","volume-title":"Can financial ratios detect fraudulent financial reporting? Managerial Auditing 19, 1","author":"Kaminski Kathleen A","year":"2004","unstructured":"Kathleen A Kaminski , T Sterling Wetzel , and Liming Guan . 2004. Can financial ratios detect fraudulent financial reporting? Managerial Auditing 19, 1 ( 2004 ). Kathleen A Kaminski, T Sterling Wetzel, and Liming Guan. 2004. Can financial ratios detect fraudulent financial reporting? Managerial Auditing 19, 1 (2004)."},{"key":"e_1_3_2_1_23_1","volume-title":"A Critical Analysis of Databases used in Financial Misconduct Research (Working paper). SSRN Electronic Journal","author":"Karpoff JM","year":"2012","unstructured":"JM Karpoff , A Koester , DS Lee , and GS Martin . 2012. A Critical Analysis of Databases used in Financial Misconduct Research (Working paper). SSRN Electronic Journal ( 2012 ). JM Karpoff, A Koester, DS Lee, and GS Martin. 2012. A Critical Analysis of Databases used in Financial Misconduct Research (Working paper). SSRN Electronic Journal (2012)."},{"key":"e_1_3_2_1_24_1","volume-title":"Genetic and Evolutionary Computation Conference. Citeseer.","author":"Kiehl Thomas R","year":"2005","unstructured":"Thomas R Kiehl , Bethany K Hoogs , Christina A LaComb , and Deniz Senturk . 2005 . Evolving multi-variate time-series patterns for the discrimination of fraudulent financial filings . In Genetic and Evolutionary Computation Conference. Citeseer. Thomas R Kiehl, Bethany K Hoogs, Christina A LaComb, and Deniz Senturk. 2005. Evolving multi-variate time-series patterns for the discrimination of fraudulent financial filings. In Genetic and Evolutionary Computation Conference. Citeseer."},{"key":"e_1_3_2_1_25_1","volume-title":"Detecting financial mis-statements with fraud intention using multi-class cost-sensitive learning. Expert systems with applications 62","author":"Kim Yeonkook J","year":"2016","unstructured":"Yeonkook J Kim , Bok Baik , and Sungzoon Cho . 2016. Detecting financial mis-statements with fraud intention using multi-class cost-sensitive learning. Expert systems with applications 62 ( 2016 ), 32--43. Yeonkook J Kim, Bok Baik, and Sungzoon Cho. 2016. Detecting financial mis-statements with fraud intention using multi-class cost-sensitive learning. Expert systems with applications 62 (2016), 32--43."},{"key":"e_1_3_2_1_26_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.eswa.2006.02.016"},{"key":"e_1_3_2_1_27_1","volume-title":"International journal of computational intelligence 3, 2","author":"Kotsiantis Sotiris","year":"2006","unstructured":"Sotiris Kotsiantis , Euaggelos Koumanakos , Dimitris Tzelepis , and Vasilis Tampakas . 2006. Forecasting fraudulent financial statements using data mining . International journal of computational intelligence 3, 2 ( 2006 ), 104--110. Sotiris Kotsiantis, Euaggelos Koumanakos, Dimitris Tzelepis, and Vasilis Tampakas. 2006. Forecasting fraudulent financial statements using data mining. International journal of computational intelligence 3, 2 (2006), 104--110."},{"key":"e_1_3_2_1_28_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.knosys.2015.08.011"},{"key":"e_1_3_2_1_29_1","doi-asserted-by":"publisher","DOI":"10.1108\/02686900810890625"},{"key":"e_1_3_2_1_30_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6261.2010.01625.x"},{"key":"e_1_3_2_1_31_1","doi-asserted-by":"publisher","DOI":"10.18653\/v1\/2021.econlp-1.2"},{"key":"e_1_3_2_1_32_1","doi-asserted-by":"publisher","DOI":"10.5555\/1953048.2078195"},{"key":"e_1_3_2_1_33_1","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50009"},{"key":"e_1_3_2_1_34_1","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12089"},{"key":"e_1_3_2_1_35_1","volume-title":"Detection of financial statement fraud and feature selection using data mining techniques. Decision support systems 50, 2","author":"Ravisankar Pediredla","year":"2011","unstructured":"Pediredla Ravisankar , Vadlamani Ravi , G Raghava Rao , and Indranil Bose . 2011. Detection of financial statement fraud and feature selection using data mining techniques. Decision support systems 50, 2 ( 2011 ), 491--500. Pediredla Ravisankar, Vadlamani Ravi, G Raghava Rao, and Indranil Bose. 2011. Detection of financial statement fraud and feature selection using data mining techniques. Decision support systems 50, 2 (2011), 491--500."},{"key":"e_1_3_2_1_36_1","doi-asserted-by":"publisher","DOI":"10.5120\/4787-7016"},{"key":"e_1_3_2_1_37_1","doi-asserted-by":"publisher","DOI":"10.1080\/0963818022000000966"}],"event":{"name":"ICAIF'21: 2nd ACM International Conference on AI in Finance","sponsor":["ACM Association for Computing Machinery"],"location":"Virtual Event","acronym":"ICAIF'21"},"container-title":["Proceedings of the Second ACM International Conference on AI in Finance"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3490354.3494453","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3490354.3494453","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,17]],"date-time":"2025-06-17T19:30:43Z","timestamp":1750188643000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3490354.3494453"}},"subtitle":["a realistic evaluation"],"short-title":[],"issued":{"date-parts":[[2021,11,3]]},"references-count":37,"alternative-id":["10.1145\/3490354.3494453","10.1145\/3490354"],"URL":"https:\/\/doi.org\/10.1145\/3490354.3494453","relation":{},"subject":[],"published":{"date-parts":[[2021,11,3]]},"assertion":[{"value":"2022-05-04","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}