Results 91 to 100 of about 5,600,956 (153)

Penerapan Model Beneish (1999) dan Model Altaman (2000) dalam Pendektesian Kecurangan Laporan Keuangan

Jurnal Akuntansi Multiparadigma, 2010
Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud.
Rima Novi Kartikasari, Gugus Irianto
doaj  

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  

Adaptive secure federated cloud framework for high-accuracy fraud detection in financial systems

Automatika
Cloud computing is revolutionizing the finance sector for scalable machine learning applications for use in fraud detection, risk assessment, and credit scoring, among others.
Malatthi Sivasundaram, Muthu Selvam, Prakasam Venkatachalam, R. Thalapathi Rajasekaran   +3 more
doaj   +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

Does Canada Have a Problem with Occupational Fraud? [PDF]

Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Rock Lefebvre, Elena Simonova, Kevin Girdharry   +2 more
core  

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

Secure and Transparent Banking: Explainable AI-Driven Federated Learning Model for Financial Fraud Detection

The increasing sophistication of fraud has rendered rule-based fraud detection obsolete, exposing banks to greater financial risk, reputational damage, and regulatory penalties.
Hussain Dawood, Saif Jasim Almheiri, Saif Khalifa Aljunaid, Muhammad Adnan Khan   +3 more
core   +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

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  

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