Results 111 to 120 of about 5,612 (258)

A Timelier Credit Card Fraud Detection by Mining Transaction Time Series

open access: yesInternational Journal of Information and Communication Technology Research, 2010
As e-commerce sales continue to grow, the associated online fraud remains an attractive source of revenue for fraudsters. These fraudulent activities impose a considerable financial loss to merchants, making online fraud detection a necessity.
Leila Seyedhossein, Mahmoud Reza Hashemi
doaj  

Avoiding Moral Divergence: A Self‐Verification Perspective on Why and When Team Ethical Conflict Inhibits Individual Ethical Voice

open access: yesJournal of Organizational Behavior, EarlyView.
ABSTRACT Although contextual factors have been shown to facilitate ethical voice, research on team‐level antecedents that may inhibit it has been limited. Drawing on self‐verification theory, we develop a multilevel moderation–mediation model that examines how team ethical conflict inhibits individual ethical voice. Ethical self‐verification perception
Yilin Xiang, Lu Chen
wiley   +1 more source

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

open access: yesStrategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source

A Survey of Machine Learning and Deep Learning for Financial Fraud Detection: Architectures, Data Modalities, and Real-World Deployment Challenges

open access: yesAlgorithms
Financial fraud has become a critical challenge for modern financial systems due to the rapid growth of digital transactions, online banking services, and electronic payment platforms.
Spiros Thivaios   +3 more
doaj   +1 more source

Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

open access: yesKnowledge and Process Management, EarlyView.
ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren   +2 more
wiley   +1 more source

Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo   +3 more
wiley   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source

The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara   +3 more
doaj  

USAID's Locally‐Led Development Agenda: Open Government and Independent Monitoring

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT USAID's ambitious localization agenda between 2021–2024—suspended in early 2025—aimed to provide more funding for local organizations, strengthen local systems, and co‐create with local communities. This study uses pre‐2025 open government data to identify continuity and change during USAID’s localization push.
Jeffrey Hallock   +2 more
wiley   +1 more source

‘We want to be the hosts of this story’: Learning from community‐led approaches to data governance of land use for nature recovery

open access: yesPeople and Nature, EarlyView.
Abstract Debates abound regarding how to use land for nature recovery and environmental governance. Such decisions require an understanding of benefits and trade‐offs, and increasingly rely on vast quantities of data, delivered through digital technologies.
Lucy Jenner   +3 more
wiley   +1 more source

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