Results 51 to 60 of about 5,553 (160)

FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY

Research in Management and Accounting, 2022
This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory.
Rizqi Ayu Mentari, Sopian
doaj   +1 more source

Detection of Frauds in Financial Reporting

International Journal of Recent Technology and Engineering (IJRTE), 2020
Many researches have been done on annual reports to detect whether it is fraud or not by the analytical and empirical part of the report. Annual reports provide information on a company’s activities throughout a year. By analyzing the annual report, we can identify the condition of the company whether it is in crisis or operating perfectly.
openaire   +1 more source

Fraud Detection in Payments Transactions: Overview of Existing Approaches and Usage for Instant Payments

Complex Systems Informatics and Modeling Quarterly, 2019
Financial industries are undergoing a digital transformation of their products, services, overall business models. Part of this digitalization in banking aims at automating most of the manual work in payment handling and integrating the workflows of ...
Alexander Diadiushkin, Kurt Sandkuhl, Alexander Maiatin   +2 more
doaj   +1 more source

Cloud-Based Transaction Fraud Detection: An In-depth Analysis of ML Algorithms

Wasit Journal of Computer and Mathematics Science
Context: Cloud-based services are increasingly central in financial technology, enabling scalable and efficient transactions. However, they also heighten vulnerability to fraud, challenging the security of online financial activities.
Ali Alhchaimi
doaj   +1 more source

Intelligent Financial Fraud Detection Practices: An Investigation [PDF]

, 2015
Proceedings of the 10th International Conference on Security and Privacy in Communication Networks (SecureComm 2014)
Jarrod West, Maumita Bhattacharya, Md. Rafiqul Islam 0001   +2 more
openaire   +2 more sources

FraudGNN-RL: A Graph Neural Network With Reinforcement Learning for Adaptive Financial Fraud Detection

IEEE Open Journal of the Computer Society
As financial systems become increasingly complex and interconnected, traditional fraud detection methods struggle to keep pace with sophisticated fraudulent activities.
Yiwen Cui, Xu Han, Jiaying Chen, Xinguang Zhang, Jingyun Yang, Xuguang Zhang   +5 more
doaj   +1 more source

Detecting Financial Statement of Fraud

Journal of Comprehensive Science
Kecurangan laporan keuangan menjadi isu penting yang dapat merusak integritas perusahaan dan mempengaruhi stabilitas ekonomi serta kepercayaan investor. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi deteksi kecurangan laporan keuangan melalui teori fraud diamond.
Cindy Wulan Sari, Riana Arvia, Yola Aulia   +2 more
openaire   +1 more source

Actions to detect fraud in financial statements

Buhalterinės Apskaitos Teorija ir Praktika, 2014
The information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development.
Rasa Kanapickienė, Živilė Grundienė
doaj   +1 more source

Quantitative Detection of Financial Fraud Based on Deep Learning with Combination of E-Commerce Big Data

Complexity, 2020
At present, there are more and more frauds in the financial field. The detection and prevention of financial frauds are of great significance for regulating and maintaining a reasonable financial order. Deep learning algorithms are widely used because of
Jian Liu, Xin Gu, Chao Shang
doaj   +1 more source

Design The Modified Multi Practical Swarm Optimization To Enhance Fraud Detection

Ibn Al-Haitham Journal for Pure and Applied Sciences, 2020
     Financial fraud remains an ever-increasing problem in the financial industry with numerous consequences. The detection of fraudulent online transactions via credit cards has always been done using data mining (DM) techniques.
Zainab Khamees Muter, Abeer Tariq Molood
doaj   +1 more source