Results 51 to 60 of about 9,355 (308)
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
Machine learning applications for Fraud Detection in finance sector
, 2022 Due to advances in information technology, instantaneous accessibility to financial services through digital channels has increased. Although digital platforms’ usage makes an individual’s life more comfortable, it may also cause some critical ...
Bozyiğit, Fatma +1 more
core +1 more source
Advanced Intelligent Systems, EarlyView.An instance‐level, model‐agnostic explanation of class differentiation is introduced through SHAP‐LCD, linking probability shifts to feature‐wise Shapley contributions. The method operates on tabular and image data and is released in a fully reproducible implementation, offering a transparent way to examine, at each instance, why predictive models ...
Roxana M. Romero Luna +2 more
wiley +1 more source
A Review of Artificial Intelligence for Financial Fraud Detection
Applied SciencesFinancial fraud has expanded rapidly with the growth of the digital economy, evolving from conventional transactional misconduct to more complex and data-intensive forms. Traditional rule-based detection methods are increasingly inadequate for addressing
Haiquan Yang +2 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley +1 more source
Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
openaire +2 more sources
Expanding and Interpreting Financial Statement Fraud Detection Using Supply Chain Knowledge Graphs
Journal of Theoretical and Applied Electronic Commerce ResearchThe relationships within a supply chain are crucial for analyzing business transactions and can reveal significant patterns in disclosed financial data. These relationships also aid in the assessment and detection of financial fraud.
Shanshan Zhu +6 more
doaj +1 more source
A Visualization Approach for Frauds Detection in Financial Market [PDF]
2009 13th International Conference Information Visualisation, 2009 The traditional solutions to the stock market security are not sufficient in identifying attackers and further attack plans from the analysis of existing events.Therefore, it is difficult for analysts to prevent future unexpected events or frauds by only monitoring the realtime trading information.
Mao Lin Huang +2 more
openaire +1 more source
Detecting asset misappropriation: a framework for external auditors [PDF]
, 2014 Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of ...
Kassem, Rasha
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source