Results 101 to 110 of about 5,725,522 (200)

Detecting Corporate Fraud in Ind Detecting Corporate Fraud in Indonesia's Financial Sector: Tax Avoidant using the Fraud Heptagon Theory: Detecting Corporate Fraud in Indonesia's Financial Sector: Tax Avoidant using the Fraud Heptagon Theory

This study aims to detect corporate fraud in financial sector companies listed on the Indonesia Stock Exchange (IDX) using the fraud heptagon approach, as well as adding religious variables as additional explanatory factors.
FARDIMAN, JIBRIL
core   +1 more source

Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review [PDF]

Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance.
Devi, Putu Vidya Shania
core   +1 more source

Optimal auditing with scoring: theory and application to insurance fraud [PDF]

This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence, Dionne, Georges, Picard, Pierre   +2 more
core  

Adaptive secure federated cloud framework for high-accuracy fraud detection in financial systems

Automatika
Cloud computing is revolutionizing the finance sector for scalable machine learning applications for use in fraud detection, risk assessment, and credit scoring, among others.
Malatthi Sivasundaram, Muthu Selvam, Prakasam Venkatachalam, R. Thalapathi Rajasekaran   +3 more
doaj   +1 more source

Does Canada Have a Problem with Occupational Fraud? [PDF]

Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Rock Lefebvre, Elena Simonova, Kevin Girdharry   +2 more
core  

An Intelligent Financial Fraud Detection Support System Based on Three-Level Relationship Penetration

Mathematics
Financial fraud is a serious challenge in a rapidly evolving digital economy that places increasing demands on detection systems. However, traditional methods are often limited by the dimensional information of the corporations themselves and are ...
Xiang Li, Lei Chu, Yujun Li, Zhanjun Xing, Fengqian Ding, Jintao Li, Ben Ma   +6 more
doaj   +1 more source

Online Banking Fraud Detection Model: Decentralized Machine Learning Framework to Enhance Effectiveness and Compliance with Data Privacy Regulations

Mathematics
In such a dynamic and increasingly digitalized financial sector, many sophisticated fraudulent and cybercrime activities continue to challenge conventional detection systems.
Hisham AbouGrad, Lakshmi Sankuru
doaj   +1 more source

Uncovering Financial Statement Fraud: A Machine Learning Approach With Key Financial Indicators and Real-World Applications

IEEE Access
Financial statement fraud is a serious threat to the stability of the financial market. Therefore, effective detection methods are crucial to prevent significant losses to investors and damage to companies’ reputations.
Bixuan Li, Jerome Yen, Sheng Wang
doaj   +1 more source

Secure and Transparent Banking: Explainable AI-Driven Federated Learning Model for Financial Fraud Detection

The increasing sophistication of fraud has rendered rule-based fraud detection obsolete, exposing banks to greater financial risk, reputational damage, and regulatory penalties.
Hussain Dawood, Saif Jasim Almheiri, Saif Khalifa Aljunaid, Muhammad Adnan Khan   +3 more
core   +1 more source

A discrete choice approach to model credit card fraud [PDF]

This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud in a portfolio of credit cards. The data are from recent account archives for cards issued throughout Italy.
Paba, Antonello, Pulina, Manuela
core