Results 171 to 180 of about 6,037 (259)

Organisational scale and fraud volatility: An exploratory agent-based simulation of occupational fraud dynamics. [PDF]

PLoS One
Freeman C.
europepmc   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

DKFraudNet: a knowledge-guided adversarial learning framework for fraud user detection. [PDF]

Front Big Data
Shen Y, Shi R, Song K, Li Y.
europepmc   +1 more source

Human‐supervised LLM triage of pig butchering complaints: A validation study of multi‐model identifier extraction

Journal of Forensic Sciences, EarlyView.
Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko, Jumi Kim, Jin Young Jang, Gibum Kim   +3 more
wiley   +1 more source

Boundary-aware dual-discriminator generative adversarial network for data augmentation in financial transaction fraud detection. [PDF]

PLoS One
Zhu H, Wang Z, Xie Y, Yao J.
europepmc   +1 more source

Suicides disguised as homicides through weapon concealment: A two‐way copycat phenomenon between fiction and real world

Journal of Forensic Sciences, EarlyView.
Abstract Suicides disguised as homicides present a persistent challenge in forensic case analysis, particularly when the weapon is deliberately removed after discharge. This study investigates the evolution of weapon concealment techniques—specifically the “load‐and‐rope” and “helium balloon‐tied gun” methods—across documented casework, forensic ...
Ernesto Damiani, Alessia Comacchio, Andrea Porzionato   +2 more
wiley   +1 more source

An AI-Driven Multimodal Sensor Fusion Framework for Fraud Perception in Short-Video and Live-Streaming Platforms. [PDF]

Sensors (Basel)
Zhao R, Zhang X, Yang J, Li H, Lu Z, Xu W, Li M.   +6 more
europepmc   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

Global Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

Proactive detection of voice phishing networks using call log analysis and machine learning. [PDF]

Sci Rep
Kim K, Kim L.
europepmc   +1 more source

The Ideology of Sovereign Money: How Bitcoin Harms Politics

Constellations, EarlyView.
Nanna Lilletvedt Sæten
wiley   +1 more source