An Analysis of Information Systems Literature: Contributions to Fraud Research

Jaime L. Grandstaff, Lori L Solsma

Abstract


This study analyzes the knowledge and methods used in information systems (IS) journals in the area of financial statement fraud. The purpose of this analysis is to provide tools and ideas to support interdisciplinary research in accounting and information systems for financial statement fraud topics. The study presents an analysis of five top ranking IS journals (MIS Quarterly, Information Systems Research, Communications of the ACM, Management Science, and Journal of MIS) and five top ranking IS conferences [International Conference on Information Systems (ICIS), Hawaii International Conference on System Sciences (HICSS), International Federation for Information Processing (IFIP), International Conference on Decision Support Systems (DSS), and Decision Sciences Institute National Conference (DSI)]. The literature found from these sources are categorized and presented by year, journal, contribution, type of study, methodology, data set usage, and research design. Although the literature varies, a common thread in many studies is the use of data mining and/or machine learning models to detect fraud.


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DOI: https://doi.org/10.5430/afr.v8n4p219

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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