Results 91 to 100 of about 5,316,116 (244)
Real-Time Financial Fraud Detection Using Adaptive Graph Neural Networks and Federated Learning
International Journal of Management and Data AnalyticsDetecting financial fraud in real time is an ongoing challenge due to the ever-evolving nature of fraudulent activities. Conventional fraud detection systems rely heavily on static machine learning models, which often struggle to adapt to emerging fraud
Milad Rahmati
doaj
The Sustainability Promise of Industry 4.0 in Supply Chains: A Technology Life Cycle–Aligned Review
Business Strategy and the Environment, EarlyView.ABSTRACT This article aims to investigate the role of information and digital technologies (IDT) of Industry 4.0 (I4.0) for sustainable supply chain management (SSCM). Methodologically, a systematic literature review has been conducted. The review analyzes 104 high‐quality articles, selecting those that belong to high‐impact journals according to the ...
Iván Roca‐Murgado +3 more
wiley +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh +4 more
wiley +1 more source
Machine Learning-Based Data Generative Techniques for Credit Card Fraud-Detection Systems
MathematicsThis study investigates the pressing issue of credit card fraud in the context of evolving e-commerce platforms and the necessity for improved fraud detection mechanisms.
Xiaomei Feng, Song-Kyoo Kim
doaj +1 more source
The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable [PDF]
Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation.
Hasna, Dinda Aulia, Novianti, Nurlita
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley +1 more source
Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting [PDF]
, 2007 This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core
Business Strategy and the Environment, EarlyView.ABSTRACT The growing focus on environmental, social, and governance (ESG) issues has prompted organizations to explore innovative ways to manage their businesses. It has become imperative for organizations to adopt ESG reporting. The applications of federated learning help to enhance the scalability and credibility of ESG reporting in contemporary ...
Naveen Virmani +3 more
wiley +1 more source
Other title: Ohio Medicaid Fraud Control Unit ... annual report
Began in 2006.; Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core +6 more sources