BRAILLE INDEX HANDBOOK OF ACCOUNTING ANOMALY SECTION 2: MATHEMATICAL, ALGORITHMIC & BEHAVIORAL ANOMALY DETECTION SERIES 1 - Couverture souple

Junarso, Tri

Couverture souple

ISBN 13 : 9798177806549

Editeur : Independently published, 2026

Synopsis

This volume presents a comprehensive analytical architecture for detecting accounting anomalies, fraud signals, and operational irregularities across financial statements and corporate operations. Building upon the foundational framework introduced in Section 1, the present work extends the Braille Index from anomaly identification into a systematic examination of detection reliability—specifically, the management of false positives (Type I errors) and false negatives (Type II errors) across seventeen analytical dimensions.
The central proposition of Section 2 is that anomaly detection is not merely a problem of identifying unusual observations, but a problem of managing uncertainty between legitimate variation and potentially significant deviation. Accordingly, the framework integrates multiple detection pathways—statistical modeling, time-series analysis, machine learning, ratio analysis, pattern matching, behavioral indicators, contextual calibration, ensemble methods, and human expert review—rather than relying upon any single technique. Each dimension is developed through a consistent structure: mathematical foundation, algorithmic detection methods, behavioral red flags, composite detection formula, and comprehensive false positive/false negative analysis with industry-specific calibration.
The dimensions examined include revenue anomaly detection, balance sheet mismatch, cash flow volatility (basic and advanced), contract accounting risks, transaction volume irregularities (basic and deep dive), expense spike detection, inventory discrepancy analysis, deferred tax asset analysis, segment margin convergence, net income quality assessment, debt repayment capacity, governance integrity risks, liquidity survival and derivative exposure, valuation and fair value adjustments, capital allocation efficiency, and the integration of all dimensions into a Composite Braille Index (CBI).
For each dimension, the manuscript provides empirically grounded error-rate profiles, including false positive rates, false negative rates, precision, recall, F1-scores, and AUC-ROC ranges derived from backtesting and industry analysis. Industry-specific thresholds are calibrated to account for legitimate business-model variation, cyclicality, growth stage, and structural complexity. Cost-benefit frameworks are developed to identify optimal operating thresholds that balance the asymmetric costs of investigation against the potentially catastrophic consequences of undetected manipulation.
The framework's most distinctive feature is its intellectual honesty regarding detection limits. The manuscript explicitly acknowledges that no single method achieves satisfactory performance in isolation, that more sophisticated models do not necessarily produce more accurate results, and that context—industry, business model, corporate events, and market conditions—is essential to valid interpretation. False negative analysis identifies manipulation techniques that conventional systems routinely miss, including capitalization of expenses, cookie jar reserves, classification shifting, off-balance-sheet structures, transfer pricing manipulation, and sophisticated GAAP-compliant fraud.
The manuscript is intended for accountants, auditors, forensic investigators, financial analysts, risk professionals, corporate executives, regulators, researchers, investors, technology professionals, and students seeking a multidisciplinary, mathematically rigorous, and contextually grounded approach to understanding and detecting financial anomalies.

Détails de l'édition

• Éditeur: Independently published
• Date d'édition: 2026
• Langue: anglais
• ISBN 13: 9798177806549
• Reliure: Broché
• Nombre de pages: 560
• Coordonnées du fabricant: Printed by Amazon on behalf of the author; https://www.amazon.fr/hz/contact-us; ; c/o Amazon Media EU S.à.r.l., 38 Avenue John F. Kennedy; Luxembourg; L-1855; Luxembourg