Results 41 to 50 of about 9,308 (308)

Detection and prevention of financial abuse against elders [PDF]

, 2013
This article is made available through the Brunel Open Access Publishing Fund. Copyright @ The Authors. This article is published under the Creative Commons Attribution (CC BY 3.0) licence.
Gilhooly, KJ, Gilhooly, MLM, Deborah Cairns, Priscilla A. Harries, Harries, Priscilla A., Miranda L. Davies, Cairns, D, Gilhooly, Mary L.M., Gilhooly, Kenneth J., Mary L.M. Gilhooly, Harries, PA, Davies, Miranda L., Mary L. M. Gilhooly, A L. Davies, Davies, ML, Cairns, Deborah, Kenneth J. Gilhooly   +16 more
core   +1 more source

Machine Learning Algorithms in Fraud Detection: Case Study on Retail Consumer Financing Company [PDF]

, 2021
This study aims to implement a machine learning algorithm in detecting fraud based on historical data set in a retail consumer financing company. The outcome of machine learning is used as samples for the fraud detection team.
Ramadhan, Dona, Nenda, Bagus, Mustika, Nadya Intan   +2 more
core   +1 more source

An Introduction to Machine Learning Methods for Fraud Detection

Applied Sciences
Financial fraud represents a critical global challenge with substantial economic and social consequences. This comprehensive review synthesizes the current knowledge on machine learning approaches for financial fraud detection, examining their ...
Antonio Alessio Compagnino, Ylenia Maruccia, Stefano Cavuoti, Giuseppe Riccio, Antonio Tutone, Riccardo Crupi, Antonio Pagliaro   +6 more
doaj   +1 more source

Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics

, 2022
The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression ...
Carolina, Anita, Masruroh, Siti
core   +1 more source

Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic [PDF]

, 2022
The Covid-19 pandemic has impacted almost all socio-economic and business aspects. Changes in interaction patterns and a decrease in income lead to a higher potential for fraud risk.
Ramadhan, Dona
core   +1 more source

From Traditional Methods to Machine Learning: The Evolution of Fraud Detection in Auditing with New Technologies [PDF]

پژوهش‌های تجربی حسابداری
Fraudulent financial reporting is a global issue with significant negative consequences for all stakeholders. However, detecting fraud remains challenging due to its subjective nature.
Zahra Taheri, Saeideh Nazari, Milad Samavat   +2 more
doaj   +1 more source

Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning

IEEE Access
Finding misstatement accounts in financial statements, is a key problem of fraud detection. Potential applications include external audit, internal controls, investment decision and securities market regulation. However, most existing intelligent methods
Liming Chen, Baoxin Xiu, Zhaoyun Ding
doaj   +1 more source

Predictability of financial statements fraud-risk using Benford’s Law

Cogent Economics & Finance, 2021
The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford’s Law on the Tehran Stock Exchange.
Mehdi Rad, Ali Amiri, Mohammad Hussein Ranjbar, Hojatollah Salari   +3 more
doaj   +1 more source

AI Driven Fraud Detection Models in Financial Networks: A Comprehensive Systematic Review

IEEE Access
Rapid advancements in digital innovation and globalization has significantly increased the complexity of financial networks, making them more vulnerable to fraud.
Nusrat Jahan Sarna, Farzana Ahmed Rithen, Umme Salma Jui, Sayma Belal, Al Amin, Tasnim Kabir Oishee, A. K. M. Muzahidul Islam   +6 more
doaj   +1 more source

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

Manajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj   +1 more source