Data Mining Journal Entries for Fraud Detection: A Pilot Study Roger S Debreceny § Shidler College of Business University of Hawai‘i at Mānoa roger@debreceny.com Glen L Gray College of Business and Economics California State University at Northridge glen.l.gray@csun.edu Our thanks for the important support of a software vendor in providing data, Neil Herman for data extraction and coding and the Shidler College of Business at the Shidler College of Business at the University of Hawai‘i at Mānoa for financial support. Contact Author: § 2404 Maile Way Honolulu, HI 96822 First Draft‐Please Do Not Quote‐All Comments Welcome June 2009