Results 31 to 40 of about 5,316,116 (244)
FraudGraph-X: A Multimodal Graph Neural Framework for Behavioral Fraud Detection [PDF]
ITM Web of ConferencesThe complexity and volume of transactional data has expanded due to the rapid growth of digital financial services, which has opened the door to new types of sophisticated fraud.
Yatoo Nuzhat Ahmad +3 more
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South African Computer Journal, 2020 Financial statement fraud has been on the increase in the past two decades and includes prominent scandals such as Enron, WorldCom and more recently in South Africa, Steinhoff.
Wilson Tsakane Mongwe +1 more
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IEEE Access, 2022 Fraudulent financial statements (FFS) are the results of manipulating financial elements by overvaluing incomes, assets, sales, and profits while underrating expenses, debts, or losses.
Matin N. Ashtiani, Bijan Raahemi
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Improved cost-sensitive learning for financial fraud detection and prevention
, 2022 Chen, BintongCredit card fraud increases as e-commerce becomes more prevalent. Current fraud prevention and detection techniques, however, are far from accurate and effective.
Wang, Deshen
core +1 more source
An Introduction to Machine Learning Methods for Fraud Detection
Applied SciencesFinancial fraud represents a critical global challenge with substantial economic and social consequences. This comprehensive review synthesizes the current knowledge on machine learning approaches for financial fraud detection, examining their ...
Antonio Alessio Compagnino +6 more
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FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD
International Journal of Economic Integration and Regional CompetitivenessObjective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports.
Fityan Izza Noor Abidin +2 more
openaire +2 more sources
Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning
IEEE AccessFinding misstatement accounts in financial statements, is a key problem of fraud detection. Potential applications include external audit, internal controls, investment decision and securities market regulation. However, most existing intelligent methods
Liming Chen, Baoxin Xiu, Zhaoyun Ding
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From Traditional Methods to Machine Learning: The Evolution of Fraud Detection in Auditing with New Technologies [PDF]
پژوهشهای تجربی حسابداریFraudulent financial reporting is a global issue with significant negative consequences for all stakeholders. However, detecting fraud remains challenging due to its subjective nature.
Zahra Taheri +2 more
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AI Driven Fraud Detection Models in Financial Networks: A Comprehensive Systematic Review
IEEE AccessRapid advancements in digital innovation and globalization has significantly increased the complexity of financial networks, making them more vulnerable to fraud.
Nusrat Jahan Sarna +6 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source