Results 61 to 70 of about 110,706 (190)

Lifecycle‐Based Governance to Build Reliable Ethical AI Systems

Systems Research and Behavioral Science, EarlyView.
ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley   +1 more source

Maintaining consumer confidence in electronic payment mechanisms [PDF]

, 2000
Credit card fraud is already a significant factor inhibiting consumer confidence in e-commerce. As more advanced payment systems become common, what legal and technological mechanisms are required to ensure that fraud does not do long-term damage to ...
Brown, I
core  

Human + AI in Accounting: Early Evidence from the Field

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

TINJAUAN YURIDIS KRIMINOLOGIS TINDAK PIDANA PEMALSUAN KARTU KREDIT DIHUBUNGKAN DENGAN UNDANG-UNDANG NOMOR 11 TAHUN 2008 TENTANG INFORMASI DAN TRANSAKSI ELEKTRONIK [PDF]

, 2016
Skripsi ini berjudul “Tinjauan yuridis kriminologis tindak pidana pemalsuan kartu kredit di hubungkan dengan undang-undang nomor 11 tahun 2008 tentang informasi dan transaksi elektronik”.
GILANG GUNTUR PERNANDHA, NPM. 121000405
core  

Affordances, dread, and online fraud: Exploring and advancing social learning theory in online contexts

Criminology, EarlyView.
Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley   +1 more source

Explainable Credit Card Fraud Detection with Image Conversion

Advances in Distributed Computing and Artificial Intelligence Journal, 2021
The increase in the volume and velocity of credit card transactions causes class imbalance and concept deviation problems in data sets where credit card fraud is detected. These problems make it very difficult for traditional approaches to produce robust
duygu sinanc, Umut Demirezen, Şeref Sağıroğlu   +2 more
doaj   +1 more source

Intelligent Financial Fraud Detection Practices: An Investigation

, 2015
Financial fraud is an issue with far reaching consequences in the finance industry, government, corporate sectors, and for ordinary consumers. Increasing dependence on new technologies such as cloud and mobile computing in recent years has compounded the
B Bai, B Hoogs, C Holton, C Whitrow, CA Paasch, D Sánchez, D Zhang, E Duman, E Kirkos, E Ngai, FH Glancy, HC Koh, I Yeh, J Pinquet, JE Sohl, JT Quah, L Bermúdez, M Cecchini, M Jans, P Ravisankar, S Bhattacharyya, S Panigrahi, S Viaene, SL Humpherys, V Vatsa, W Zhou, W-S Yang   +26 more
core   +1 more source

Exploring the Agency of Algorithmic Technology in Talent Management Decision‐Making: An Actor‐Network Theory Perspective

Human Resource Management Journal, EarlyView.
ABSTRACT Guided by the Actor‐Network Theory (ANT) perspective, this study explores user experiences with the perceived agency of algorithmic technology in the context of talent management (TM) decisions. Through a qualitative analysis of 11 client companies utilizing algorithmic TM decision‐making technology provided by an HR tech service firm, we ...
Violetta Khoreva, Vlad Vaiman, Sunghoon Kim   +2 more
wiley   +1 more source

Credit card fraud detection in the era of disruptive technologies: A systematic review

Journal of King Saud University: Computer and Information Sciences, 2023
Credit card fraud is becoming a serious and growing problem as a result of the emergence of innovative technologies and communication methods, such as contactless payment.
Asma Cherif, Arwa Badhib, Heyfa Ammar, Suhair Alshehri, Manal Kalkatawi, Abdessamad Imine   +5 more
doaj   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source