Table 1.

Types and examples of data used for fraud detection

Data type	Examples	Research
Structured	Quantitative numbers	Viaene et al. diagnose automobile insurance claims fraud by using indicators including claimant, insured driver, and lost wages.25 Beneish detects corporation earnings manipulation by using financial indexes collected from commercial databases.26 Dechow et al. describe the characteristics of corporation misrepresentation through sorting Accounting and Auditing Enforcement Releases information into a numerical database.27
Semi-structured	Interview	Law analyzes the organizational factors of corporate fraud through interviewing chief financial officers.28
	Business process	Jans et al. mine procurement processes to predict internal transaction fraud in companies.29
	Database system	The Securities and Exchange Commission requires corporations to submit reports in the eXtensible Business Reporting Language (XBRL) language, which provides public and formatted data for fraud detection.30
Unstructured	Text	Xiong et al. mine individual opinions on social media to detect corporate disclosure fraud.31
	Audio	Hobson et al. analyze the vocal and linguistic cues elicited from speech to detect misreporting.32
	Video	Muddy Waters Research analyzes multiple information including store traffic videos to expose Luckin Coffee of fabricating financial numbers.33
	Telemetry data	The China Securities Regulatory Commission detects Dalian Zhangzidao Fishery Group’s financial fraud by using the BeiDou Navigation Satellite System.34