Identification of Bankruptcy Fraud in Dutch Organizations

The damage of bankruptcy fraud is substantial. In response, the Dutch Ministry of Justice started a project to reduce the number of bankruptcy fraud cases by increasing the probability of prosecution. But what is the best method to develop a model for indicating fraud based on data streams coming from the Chambers of Commerce, the Tax Administration, and the Directorate of Public Prosecution (criminal records)? In this paper, classification trees and artificial neural nets are applied. Data were collected during the period 2005

• Type: Conference
• Year: 2008
• Where: IADIS
• Authors: Bernard P. Veldkamp, Theo de Vries
• Keywords: Artificial Neural Nets, Bankruptcy Fraud, IADIS 2008, Internet Technology, Public Prosecution