Results 41 to 50 of about 2,388,437 (341)

Advanced Financial Fraud Detection Using GNN-CL Model [PDF]

International Conferences on Computers, Information Processing and Advanced Education
The innovative GNN-CL model proposed in this paper marks a breakthrough in the field of financial fraud detection by synergistically combining the advantages of graph neural networks (GNN), convolutional neural networks (CNN) and long short-term memory ...
Yu Cheng, Junjie Guo, Shiqing Long, You Wu, Mengfang Sun, Rong Zhang   +5 more
semanticscholar   +1 more source

Analysis of Fraud Factors in Financial Statement Fraud. [PDF]

The Journal of Social Sciences Research, 2018
The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance ...
Noer Sasongko, Anna Nurmulina, Dahlia Fernandez   +2 more
openaire   +2 more sources

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

FORENSIC ACCOUNTING IN THE DIGITAL AGE: A U.S. PERSPECTIVE: SCRUTINIZING METHODS AND CHALLENGES IN DIGITAL FINANCIAL FRAUD PREVENTION

Finance & Accounting Research Journal, 2023
This research provides a comprehensive review of forensic accounting in the digital age, focusing on its evolution, current practices, and future prospects in combating digital financial fraud. The study employs a systematic literature review methodology,
Rosita Eberechukwu Daraojimba, Oluwatoyin Ajoke Farayola, Funmilola Olatundun Olatoye, Noluthando Mhlongo, Timothy Tolulope Oke   +4 more
semanticscholar   +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

PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh dari setiap elemen fraud hexagon (pressure, opportunity, rationalization, capability, arrogance/ego, dan collusion). Variabel yang digunakan dalam penelitian ini yaitu financial stability, effective monitoring, change in auditor, ceo’s education, managerial ownership, dan kolusi.
Marini Angelita, null Hasnawati
openaire   +1 more source

Evaluating Machine Learning Algorithms for Financial Fraud Detection: Insights from Indonesia

Mathematics
The study utilized Multiple Linear Regression along with advanced classification algorithms such as Logistic Regression, K-Nearest Neighbors (KNN), Support Vector Machine (SVM), Decision Tree, and Random Forest, to detect financial statement fraud. Model
Cheng-Wen Lee, Mao-Wen Fu, Chin-Chuan Wang, Muh. Irfandy Azis   +3 more
semanticscholar   +1 more source

Do non-executive employees matter in curbing corporate financial fraud?

Journal of business research, 2023
Exploiting staggered enactment of employee stock ownership plans (ESOPs) as a quasi-natural shock, we use a difference-in-differences (DiD) approach to investigate whether and how ESOPs mitigate corporate financial fraud in China.
Fang Wu, June Cao, Xiaosan Zhang
semanticscholar   +1 more source

What Is Fraud and Who Is Responsible? [PDF]

, 2006
Research shows that fraudulent activity affecting the financial statements is more prevalent than ever despite the increased attention devoted to the prevention and detection of fraud by companies and professional accountants.
Akers, Michael D., Gissel, Jodi L.
core   +1 more source

Shapley Additive Explanation for Local Class Differentiation: Local Explainability for Class Differentiation in Classification Models

Advanced Intelligent Systems, EarlyView.
An instance‐level, model‐agnostic explanation of class differentiation is introduced through SHAP‐LCD, linking probability shifts to feature‐wise Shapley contributions. The method operates on tabular and image data and is released in a fully reproducible implementation, offering a transparent way to examine, at each instance, why predictive models ...
Roxana M. Romero Luna, Hugo A. Ordoñez Erazo, Carlos A. Cobos Lozada   +2 more
wiley   +1 more source