Fraud diamond analysis in detecting financial statement fraud [PDF]
The Indonesian Accounting Review, 2019 This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud.
openaire +2 more sources
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
Financial fraud risk prediction using a CNN-Mamba-Transformer model
International Review of Economics & FinanceDespite the frequent occurrence of financial fraud, capital markets often exhibit significant delays in disclosing such activities. Existing literature lacks robust methodologies for timely fraud prediction.
Fanlin Wang, Li Liu, Yafei Xu
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THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]
The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu +3 more
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Detection and prevention of financial abuse against elders [PDF]
, 2013 This article is made available through the Brunel Open Access Publishing Fund. Copyright @ The Authors. This article is published under the Creative Commons Attribution (CC BY 3.0) licence.
Gilhooly, KJ +16 more
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FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS [PDF]
Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the ...
Maria Moraru +4 more
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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
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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
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Fraud control arrangements [PDF]
, 2014 This audit examined selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines, and the overall administration of the fraud control
core
Design of a financial fraud detection model optimized by multi-task learning and graph neural networks [PDF]
PeerJ Computer ScienceContemporary financial regulation and risk identification are increasingly challenged by the escalating intricacy of inter-firm relational architectures, the diversification of financial conduct, and the multidimensionality of data sources.
Di Huang, Lian Hu, Muhammad Asif
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