Results 21 to 30 of about 5,316,116 (244)
National Payment Switches and the Power of Cognitive Computing against Fintech Fraud
Big Data and Cognitive Computing, 2023 National Payment Switches (NPSs) and International Payment Switches (IPSs), including major players such as SWIFT, Mastercard, and CHIPS, have become vital to the financial infrastructure, facilitating secure and efficient transactions among local ...
Alessio Faccia
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IJIREEICEDetection of financial fraud is now a cause of major concern in the financial and banking industry because fraud techniques are becoming highly sophisticated. Classical rule- based systems are generally ineffective in detecting complex patterns of fraud, which call for more complex machine learning and artificial intelligence processes.
Sai Chandana Y +3 more
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Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud
INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 2023 The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements.
Thuy Vinh Nguyen, Thi Huong Tram Le
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From Conventional Methods to Contemporary Neural Network Approaches: Financial Fraud Detection [PDF]
, 2021 This chapter provides insights on the underlying reasons to replace the conventional methods with contemporary approaches—the neural network-based machine learning methods—in financial fraud detection.
Zengin-Karaibrahimoglu, Y. +2 more
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The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]
Decision Science LettersFinancial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi +3 more
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Detecting evolutionary financial statement fraud
Decision Support Systems, 2011 A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
Information Systems and Technologies, ESCP Europe Paris cedex 11, France ( host institution ) +2 more
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NLP Sentiment Analysis and Accounting Transparency: A New Era of Financial Record Keeping
Computers, 2023 Transparency in financial reporting is crucial for maintaining trust in financial markets, yet fraudulent financial statements remain challenging to detect and prevent.
Alessio Faccia +2 more
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Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics [PDF]
, 2022 The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression ...
Carolina, Anita, Masruroh, Siti
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The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main objective of this study is to identify and predict detection financial fraud by using compliance and deviation degree of financial statements from Benford's law.
Seyed Abbas Hashemi, Amirsina Hariri
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ATOVis – A visualisation tool for the detection of financial fraud
Information Visualization, 2022 Fraud detection is related to the suppression of possible financial losses for institutions and their clients. It is a task of high responsibility and, therefore, an important phase of the decision-making chain. Nowadays, experts in charge base their analysis on tabular data, usually presented in spreadsheets and seldom supplemented with simple ...
Catarina Maçãs +2 more
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