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題名:使用深度學習技術偵測組織舞弊
作者:黃建喬
作者(外文):HWANG JIANN-CHYAU
校院名稱:國立臺北大學
系所名稱:企業管理學系
指導教授:張惠真, 汪志堅
學位類別:博士
出版日期:2024
主題關鍵詞:舞弊組織行為學人工智慧深度神經網路循環神經網路FraudOrganizational behavior (OB)Artificial intelligence (AI)Deep neural networks (DNNs)Recurrent neural networks (RNNs)
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企業舞弊是阻礙企業/組織永續最主要的原因之一。有效防止企業/組織舞弊也是組織行為學(OB)中非常重要的探討議題。小型和中型的企業/組織很容易受到某些關鍵人士的突發性舞弊行為而較難以預測。大型企業/組織尤其是上市櫃公司,內部控制較佳,關鍵人士的突發性舞弊行為較難發生。然而仍有許多上市櫃公司發生舞弊,影響了利害關係人(stakeholders)的權益,也嚴重傷害了股東,甚至於血本無歸。現在是人工智慧(artificial intelligence)時代,深度學習(deep learning)演算法能夠有效地做出高準確率的偵測。本研究以深度神經網路(deep neural networks; DNNs)和循環神經網路(recurrent neural networks, RNNs)來建構上市櫃公司舞弊偵測模型。研究對象為2005年至2022年114家台灣的上市櫃公司,其中包括38家舞弊公司與76家非舞弊公司。研究結果顯示,DNN模型的績效表現包括準確率(accuracy)、精確率(precision)、敏感度(sensitivity)、特定度(specificity)、F1評分(F1 score)及AUC,皆優於RNN模型,且有較低的型一誤差(type I error)及型二誤差(type II error)。本研究成功建立了兩個高效的舞弊偵測模型,對舞弊相關的學術研究和實務產生了貢獻。本研究可提供學術研究者、會計師、企業風險評估和評級機構、投資顧問、證券分析師、企業管理層和政府研究單位參考。
Fraud poses a significant threat to the sustainability of enterprises and organizations. Effective prevention of enterprise/organization fraud is crucial in organizational behavior (OB). Small and medium enterprises/organizations are particularly susceptible to sudden and unpredictable frauds perpetrated by certain key individuals. In contrast, larger enterprises benefit from more robust internal controls, especially those listed and traded over-the-counter (OTC), making them less prone to abrupt fraudulent activities. However, fraud within these large entities can severely impact shareholders, jeopardizing their investments. In the age of artificial intelligence, deep learning algorithms can detect and predict more effectively. This research employed deep neural networks (DNNs) and recurrent neural networks (RNNs) to develop a fraud detection model for listed and OTC companies. The research subjects were 114 Taiwan-listed and OTC companies from 2005 to 2022, including 38 companies with fraudulent activities and 76 without. Findings revealed that the DNN model outperformed the RNN model across various metrics, including accuracy, precision, sensitivity, specificity, F1 score, and AUC. Additionally, the DNN model exhibited lower rates of both type I and type II errors compared to its RNN counterpart. This research successfully developed two models suitable for fraud detection, contributing to academic research and practice related to fraud. The insights garnered from this research serve as a reference for academic researchers, CPAs, enterprise risk assessment and rating agencies, investment advisers, securities analysts, corporate management, and government research units.
 
 
 
 
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