{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,19]],"date-time":"2026-01-19T05:49:46Z","timestamp":1768801786168,"version":"3.49.0"},"reference-count":25,"publisher":"Wiley","issue":"1","license":[{"start":{"date-parts":[[2021,4,12]],"date-time":"2021-04-12T00:00:00Z","timestamp":1618185600000},"content-version":"vor","delay-in-days":101,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":["onlinelibrary.wiley.com"],"crossmark-restriction":true},"short-container-title":["Complexity"],"published-print":{"date-parts":[[2021,1]]},"abstract":"<jats:p>The authenticity of the company\u2019s accounting information is an important guarantee for the effective operation of the capital market. Accounting fraud is the tampering and distortion of the company\u2019s public disclosure information. The continuous outbreak of fraud cases has dealt a heavy blow to the confidence of investors, shaken the credit foundation of the capital market, and hindered the healthy and stable development of the capital market. Therefore, it is of great theoretical and practical significance to carry out the research on the identification and governance of accounting fraud. Traditionally, accounting fraud identification is mostly based on linear thinking to build the fraud identification model. However, more and more studies show that fraud has typical nonlinear characteristics, and the multiobjective of fraud means also determines the limitations of using the linear model for identification. Considering that the traditional identification methods may have the defects of model setting error and insufficient information extraction, this paper constructs the support vector machine and logistic regression model to identify accounting fraud. The support vector machine is used to improve the learning ability and generalization ability of unknown phenomena, and the explanatory power of each variable to the whole model is identified by the logistic regression model. This paper breaks through the linear constraint hypothesis and explores the model setting form which is more suitable for the law of corporate fraud behaviour to extract the fraud identification information more fully and provide more powerful support for investors to effectively identify fraud.<\/jats:p>","DOI":"10.1155\/2021\/5597060","type":"journal-article","created":{"date-parts":[[2021,4,12]],"date-time":"2021-04-12T18:34:17Z","timestamp":1618252457000},"update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":10,"title":["Identification of Accounting Fraud Based on Support Vector Machine and Logistic Regression Model"],"prefix":"10.1155","volume":"2021","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7907-5889","authenticated-orcid":false,"given":"Rongyuan","family":"Qin","sequence":"first","affiliation":[]}],"member":"311","published-online":{"date-parts":[[2021,4,12]]},"reference":[{"key":"e_1_2_8_1_2","doi-asserted-by":"publisher","DOI":"10.1016\/j.oceaneng.2019.04.085"},{"key":"e_1_2_8_2_2","first-page":"178","article-title":"The email author identification system based on support vector machine (svm) and analytic hierarchy process","volume":"46","author":"Zheng Q.","year":"2019","journal-title":"Internaitonal Journal of Computer Science"},{"key":"e_1_2_8_3_2","doi-asserted-by":"publisher","DOI":"10.4028\/www.scientific.net\/amm.742.344"},{"key":"e_1_2_8_4_2","doi-asserted-by":"publisher","DOI":"10.3390\/app9183894"},{"key":"e_1_2_8_5_2","doi-asserted-by":"publisher","DOI":"10.15294\/jda.v9i2.9113"},{"key":"e_1_2_8_6_2","first-page":"549","article-title":"Corporate governance mechanisms in preventing accounting fraud: a study of fraud pentagon model","volume":"13","author":"Pamungkas I. 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