Results 101 to 110 of about 2,388,437 (341)
Financial Fraud Detection Using Value-at-Risk With Machine Learning in Skewed Data
IEEE AccessThe significant losses that banks and other financial organizations suffered due to new bank account (NBA) fraud are alarming as the number of online banking service users increases.
Abdullahi Ubale Usman +5 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Exploring External Auditors Perceptions of the Motivations behind Management Fraud in Egypt:A Mixed Research Methods Approach [PDF]
, 2017 PurposeThis paper aims to explore the perceptions of external auditors’ on the motivations behind management fraud, which could increase the likelihood of detecting financial reporting fraud.Design methodology/approachMixed research methods, namely, an ...
Kassem, Rasha
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Leveraging AI Algorithms to Combat Financial Fraud in the United States Healthcare Sector
International Journal of Innovative Science and Research TechnologyFinancial fraud is a major problem in the healthcare industry because it causes large financial losses and compromises the integrity and trust of healthcare systems. The intricacy and sophistication of contemporary fraudulent operations make conventional
Pelumi Oladokun +3 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Controversial Orthodoxy: The Efficient Capital Markets Hypothesis And Loss Causation [PDF]
, 2012 Since the Supreme Court’s landmark holding in Basic, Inc. v. Levinson, courts have incorporated the efficient capital markets hypothesis as an analytical tool in securities fraud cases.
Kitson, Michael A.
core +1 more source
Harnessing AI for Next-Generation Financial Fraud Detection: A Data-Driven Revolution
Journal of EcohumanismArtificial Intelligence in Financial Fraud Detection: A Comprehensive Approach to Enhancing Financial Security The rise of artificial intelligence (AI) offers an opportunity to significantly strengthen financial security by combating financial fraud ...
Mohamed Kama Laldin Ismaeil
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
CoDetect: Financial Fraud Detection With Anomaly Feature Detection
IEEE Access, 2018 Financial fraud, such as money laundering, is known to be a serious process of crime that makes illegitimately obtained funds go to terrorism or other criminal activity.
Dongxu Huang +3 more
doaj +1 more source
AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS [PDF]
This paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that
Ionela Cornelia Stanciu, Nicolae Todea
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