Results 51 to 60 of about 34,999 (183)

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

, 2012
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

EXPLORING THE POTENTIAL OF FEDERATED LEARNING TO EMPOWER CREDIT CARD FRAUDULENT TRANSACTION DETECTION WITH DEEP LEARNING TECHNIQUES [PDF]

Proceedings on Engineering Sciences
The rapid expansion of communication systems and computing technology has led to a significant increase in both traditional and online credit card transactions. Unfortunately, this surge has also resulted in a corresponding rise in fraudulent activities,
Chanda Sekhar Kolli , Venkata Naga Raju D , Pavan Kumar V , Srinivasa Rao D , Vinay , GAKS Rajeev kumarraju   +5 more
doaj   +1 more source

Contrasts or Carryover? Demands–Capabilities Fit and Task‐Level Intrinsic Motivation Across the Workday

Journal of Organizational Behavior, EarlyView.
ABSTRACT In the course of a workday, employees attend to various tasks whose challenge might be equal to, higher than, or lower than employees' present level of capabilities. Moreover, employees encounter these tasks sequentially throughout the day with different levels of prior motivation. Investigating carryover effects in motivation from one task to
Sherry (Qiang) Fu, Anna C. Lennard, Leslie Garza, Lindsey M. Greco, Nikolaos Dimotakis   +4 more
wiley   +1 more source

A Deep Learning Method of Credit Card Fraud Detection Based on Continuous-Coupled Neural Networks

Mathematics
With the widespread use of credit cards in online and offline transactions, credit card fraud has become a significant challenge in the financial sector. The rapid advancement of payment technologies has led to increasingly sophisticated fraud techniques,
Yanxi Wu, Liping Wang, Hongyu Li, Jizhao Liu   +3 more
doaj   +1 more source

The role of IT/IS in combating fraud in the payment card industry [PDF]

, 2009
The vast growth of the payment card industry (PCI) in the last 50 years has placed the industry in the centre of attention, not only because of this growth, but also because of the increase of fraudulent transactions.
Devos, Jan, Pipan, Igor
core   +1 more source

An Overview of the Use of Neural Networks for Data Mining Tasks [PDF]

, 2012
In the recent years the area of data mining has experienced a considerable demand for technologies that extract knowledge from large and complex data sources.
Alberts B, Alpaydin E, Ando T, Blake CL, Bramer MA, Castanheira LG, Han J, Lu H, Mitchell M, Ni X, Quinlan RJ, Rumelhart DE, Shafer JC, Shendure J, Simić D, Stahl F, Steinwart I, Surjandari I, Wei JS, Widrow B, Witten IH, Zaslavsky B, Zhang D   +22 more
core   +1 more source

Credit card fraud and detection techniques : a review [PDF]

Banks and Bank Systems, 2009
Fraud is one of the major ethical issues in the credit card industry. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection. The sub-aim is to present, compare and analyze recently published findings in credit card fraud detection.
Delamaire, Linda, Abdou, Hussein, Pointon, John   +2 more
openaire   +2 more sources

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

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