Results 61 to 70 of about 5,600,956 (153)

Detecting Financial Statement of Fraud

Journal of Comprehensive Science
Kecurangan laporan keuangan menjadi isu penting yang dapat merusak integritas perusahaan dan mempengaruhi stabilitas ekonomi serta kepercayaan investor. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi deteksi kecurangan laporan keuangan melalui teori fraud diamond.
Cindy Wulan Sari, Riana Arvia, Yola Aulia   +2 more
openaire   +1 more source

Financial statement fraud: motives, methods, cases and detection

, 2008
Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this project,
Nguyen, Khanh
core   +1 more source

FraudGNN-RL: A Graph Neural Network With Reinforcement Learning for Adaptive Financial Fraud Detection

IEEE Open Journal of the Computer Society
As financial systems become increasingly complex and interconnected, traditional fraud detection methods struggle to keep pace with sophisticated fraudulent activities.
Yiwen Cui, Xu Han, Jiaying Chen, Xinguang Zhang, Jingyun Yang, Xuguang Zhang   +5 more
doaj   +1 more source

Fraud Detection in Payments Transactions: Overview of Existing Approaches and Usage for Instant Payments

Complex Systems Informatics and Modeling Quarterly, 2019
Financial industries are undergoing a digital transformation of their products, services, overall business models. Part of this digitalization in banking aims at automating most of the manual work in payment handling and integrating the workflows of ...
Alexander Diadiushkin, Kurt Sandkuhl, Alexander Maiatin   +2 more
doaj   +1 more source

Neural data mining for credit card fraud detection [PDF]

, 2010
The prevention of credit card fraud is an important application for prediction techniques. One major obstacle for using neural network training techniques is the high necessary diagnostic quality: Since only one financial transaction of a thousand is ...
Brause, Rüdiger W., Hepp, Hans-Michael, Langsdorf, Timm Sebastian   +2 more
core  

Detection of financial fraud by applying ML techniques a RSL.

, 2023
Dataset containing the main authors' research on the Detection of financial fraud by applying ML techniques to ...
Hernandez Aros, Ludivia
core   +1 more source

DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016) [PDF]

, 2019
Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond.
Syahria, Rizqa
core   +1 more source

Fraud Syndicates Within Digital Ecosystem: Graph Network and Transaction Analysis Approach [PDF]

This paper aims to develop and test methods to detect organized crime, fraud syndicates, and Money Laundering schemes within an e-wallet ecosystem. Analytical An analyticalprocess framework combining Graph Analytics and Supervised Learning is developed ...
Irawandi, Ferdi Hidayat, Yohanes, Kristy Natasha, Alham, Lalu   +2 more
core   +1 more source

Actions to detect fraud in financial statements

Buhalterinės Apskaitos Teorija ir Praktika, 2014
The information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development.
Rasa Kanapickienė, Živilė Grundienė
doaj   +1 more source

Quantitative Detection of Financial Fraud Based on Deep Learning with Combination of E-Commerce Big Data

Complexity, 2020
At present, there are more and more frauds in the financial field. The detection and prevention of financial frauds are of great significance for regulating and maintaining a reasonable financial order. Deep learning algorithms are widely used because of
Jian Liu, Xin Gu, Chao Shang
doaj   +1 more source