Results 241 to 250 of about 2,388,437 (341)

Enhancing credit card fraud detection with a hybrid approach using machine and deep learning. [PDF]

Sci Rep
Gamal N, Younis EMG, Makram WM.
europepmc   +1 more source

Dynamic Pricing With Recommendation and Consumer Feedback

The RAND Journal of Economics, EarlyView.
ABSTRACT A long‐lived seller sells a new product of unknown value by offering prices and recommendations to short‐lived consumers in continuous time. The seller receives consumer feedback about the product at a rate that increases with the instantaneous sales volume.
Wenji Xu, Shuoguang Yang
wiley   +1 more source

A deep residual 1D-CNN with self-attention for fraud transaction detection in virtual economies. [PDF]

Sci Rep
Mohammed KK, Abdo AS, Darwish A, Hassanien AE.   +3 more
europepmc   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

Global Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

Practical guidance for mitigating fraud in online research: The Configure, Assess, Triage, Corroborate, and Hone (CATCH) framework. [PDF]

Digit Health
Stemmer M, Tauscher J, Buck B, Wedgeworth P, Bear Don't Walk OJ, Cohen T, Ben-Zeev D.   +6 more
europepmc   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Cyber Risk Management of API-Enabled Financial Crime in Open Banking Services. [PDF]

Entropy (Basel)
Ojehomon OG, Cichorska J, Michnik J.
europepmc   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source