Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach
Yang Bao, Bin Ke, Bin Li, Y. Julia Yu, and Jie Zhang, Journal of Accounting Research
We develop a state‐of‐the‐art fraud prediction model using a machine learning approach. We demonstrate the value of combining domain knowledge and machine learning method in model building. We select our model input based on existing accounting theories, but we differ from prior accounting research by using raw accounting numbers rather than financial ratios. We employ one of the most powerful machine learning methods, ensemble learning, rather than the commonly used method of logistic regression....

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Intelligent Risk Detection in Health Care: Integrating Social and Technical Factors to Manage Health Outcomes
Hoda Moghimi, Nilmini Wickramasinghe, and Monica Adya, Delivering Superior Health and Wellness Management with IoT and Analytics
The rapid increase of service demands in healthcare contexts today has reignited the importance of a robust risk assessment framework supported by real-time service handling in order to ensure superior decision-making and successful healthcare outcomes. Big data and analytics have the potential to provide numerous opportunities in healthcare for the application of information technology (IT) and decision sciences to real-time intelligent risk detection and management. In this article, we suggest...

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Ohio’s Portage County Launches the Nation’s First ODR Program for Foreclosure Mediation
Just Court ADR
On November 18, 2019, Ohio’s Portage County launched the country’s first foreclosure mediation online dispute resolution (ODR) program. The program, developed under the guidance of Portage County Common Pleas Court Judge Laurie J. Pittman, uses Court Innovations’ Matterhorn software. A press release for the program indicates that one of the goals of the program is to make the process more accessible to the public by allowing parties to work on their cases remotely. The program’s mediator...

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