Results 221 to 230 of about 5,738 (259)
Some of the next articles are maybe not open access.
Financial Statement Fraud Detection with Fraud Triangle
International Journal of Emerging Trends in Social Sciences, 2022The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
openaire +1 more source
Intelligent financial fraud detection: A comprehensive review
Computers and Security, 2016Maumita Bhattacharya
exaly +3 more sources
Detecting Fraud in Financial Reports
2012 European Intelligence and Security Informatics Conference, 2012Fraud in public companies has a large financialimpact, and yet is only weakly detected by those who look for it, many incidents have been detected only when whistleblowers have come forward. We examine the problem of detecting fraud from the textual component of the quarterly and annual reports that public companies are required to file.
David B. Skillicorn, Lynnette D. Purda
openaire +2 more sources
A financial fraud detection indicator for investors: an IDeA
Annals of Operations Research, 2019Fraud detection is a key issue for investors and financial authorities. The Ponzi schemeorganized by Bernard Madoff is a magnified example of a financial fraud, always possiblewhen well-orchestrated. Traditional methods to detect fraud require costly and lengthyinvestigations that involve complex financial and legal knowledge, as well as highly ...
Bernard, Philippe +2 more
openaire +3 more sources
MCDM method for Financial Fraud Detection
Proceedings of the 4th International Conference on Big Data and Internet of Things, 2019Financial fraud has a big impact on the financial sector, governments, companies and ordinary consumers. With reliance on new technologies such as cloud and mobile computing, the impact of this problem has become very dangerous. The overall losses caused by financial fraud are uncountable, which makes its detection indispensable to prevent the ...
Maryeme Taher +2 more
openaire +1 more source
A computational model for financial reporting fraud detection
Decision Support Systems, 2011A computational fraud detection model (CFDM) was proposed for detecting fraud in financial reporting. CFDM uses a quantitative approach on textual data. It incorporates techniques that use essentially all of information contained in the textual data for fraud detection.
Fletcher H. Glancy, Surya B. Yadav
openaire +2 more sources
Comparing ML Algorithms on Financial Fraud Detection
Proceedings of the 2019 2nd International Conference on Data Science and Information Technology, 2019The problem of Financial Fraud has reached an alarming scale nowadays. Losses due to the fraud are reaching billions of dollars every year. To reduce it, decision systems that use efficient fraud detection algorithms should be invented. With the support of modern technologies, these systems are able to manage to analyze the information and to create a ...
Chung Min Tae, Phan Duy Hung
openaire +2 more sources
Financial Inclusion, Financial Crime, and Fraud Detection
The objective of this chapter is to discuss the role of financial inclusion in combating financial crime. It was found that financial crime is a challenge in society. Financial crime is any action or omission that leads to unlawful or illegal financial dealings. Many countries are seeking ways to combat financial crime.openaire +1 more source
A Memory-Enhanced Framework for Financial Fraud Detection
2018 17th IEEE International Conference on Machine Learning and Applications (ICMLA), 2018The rapid development of electronic financial services brings significant convenience to our daily life. However, it also offers criminals the opportunity to exploit financial systems to do fraudulent transactions. Previous studies on fraud detection only deal with single type transactions and cannot adapt well to evolving environment in reality.
openaire +2 more sources
Financial fraud detection applying data mining techniques: A comprehensive review from 2009 to 2019
Computer Science Review, 2021Pritheega Magalingam
exaly