Expanding and Interpreting Financial Statement Fraud Detection Using Supply Chain Knowledge Graphs

Expanding and Interpreting Financial Statement Fraud Detection Using Supply Chain Knowledge Graphs

The relationships within a supply chain are crucial for analyzing business transactions and can reveal significant patterns in disclosed financial data. These relationships also aid in the assessment and detection of financial fraud. Recent studies employing graph neural networks (GNNs) have demonst...

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Bibliographic Details
Main Authors: Shanshan Zhu, Tengyun Ma, Haotian Wu, Jifan Ren, Daojing He, Yubin Li, Rui Ge
Format: Article
Language:English
Published: MDPI AG 2025-02-01
Series:Journal of Theoretical and Applied Electronic Commerce Research
Subjects:
financial statement
fraud detection
graph neural network
supply chain relationship
knowledge graph
Online Access:https://www.mdpi.com/0718-1876/20/1/26
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