Results 121 to 130 of about 5,316,116 (244)

Optimal auditing with scoring: theory and application to insurance fraud [PDF]

This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence, Dionne, Georges, Picard, Pierre   +2 more
core  

Revisiting International Student Mobility Under New Geopolitics: Stratification, Conditionality, and Uncertainty

Future in Educational Research, EarlyView.
ABSTRACT In the 21st century, the governance of international student mobility has undergone a fundamental transformation, driven primarily by securitization, geoeconomic competition, and domestic political pressures that conventional market‐based frameworks such as the push‐pull model and human capital theory cannot adequately explain.
Shibao Guo, Zhongrui Wang
wiley   +1 more source

Online Banking Fraud Detection Model: Decentralized Machine Learning Framework to Enhance Effectiveness and Compliance with Data Privacy Regulations

Mathematics
In such a dynamic and increasingly digitalized financial sector, many sophisticated fraudulent and cybercrime activities continue to challenge conventional detection systems.
Hisham AbouGrad, Lakshmi Sankuru
doaj   +1 more source

Internet of Things and blockchain applications in food audit, authenticity, and traceability: A systematic review

Food Biomacromolecules, EarlyView.
Abstract This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review
S. Sriranjani, Samuel Ayofemi Olalekan Adeyeye   +1 more
wiley   +1 more source

Analysis of the Fraud Triangle in Detecting Financial Statement Fraud

Jurnal Cakrawala Akuntansi
This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018.
Sipatuhar, Elisabhet, Wahyudi, Ilham, Wijaya, Rico   +2 more
openaire   +2 more sources

A discrete choice approach to model credit card fraud [PDF]

This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud in a portfolio of credit cards. The data are from recent account archives for cards issued throughout Italy.
Paba, Antonello, Pulina, Manuela
core  

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

An Intelligent Financial Fraud Detection Support System Based on Three-Level Relationship Penetration

Mathematics
Financial fraud is a serious challenge in a rapidly evolving digital economy that places increasing demands on detection systems. However, traditional methods are often limited by the dimensional information of the corporations themselves and are ...
Xiang Li, Lei Chu, Yujun Li, Zhanjun Xing, Fengqian Ding, Jintao Li, Ben Ma   +6 more
doaj   +1 more source

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

International Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Uncovering Financial Statement Fraud: A Machine Learning Approach With Key Financial Indicators and Real-World Applications

IEEE Access
Financial statement fraud is a serious threat to the stability of the financial market. Therefore, effective detection methods are crucial to prevent significant losses to investors and damage to companies’ reputations.
Bixuan Li, Jerome Yen, Sheng Wang
doaj   +1 more source