Explainable artificial intelligence in accounting and financial auditing: a systematic review. [PDF]
Arias-González IP +3 more
europepmc +1 more source
Technical wildness: Modernity, romanticism, and the technocratic turn in Scottish rewilding
Abstract Technical wildness is a new and increasingly influential culture of nature. This paper marks its emergence in Scotland in the early 2020s. Focusing on Scotland's rapidly evolving land management sector, the paper traces how private rewilding companies position science‐led land management and natural capital markets as the most effective ...
Theo Stanley
wiley +1 more source
Trends and factors associated with cyber fraud among older adults: a decade of administrative data in Brazil. [PDF]
Lopes TF +3 more
europepmc +1 more source
VAE‐Based SPC for Botnet Detection in IoT Systems
ABSTRACT The rapid proliferation of Internet of Things (IoT) devices has created new security risks, particularly botnet infections. This paper proposes an unsupervised monitoring framework that combines a β$\beta$‐variational autoencoder (VAE) with multivariate statistical process control (SPC) for botnet detection in IoT networks.
Jorge Proaño +3 more
wiley +1 more source
A deployment-derived online banking fraud detection inference-log dataset from a live cloud-based deep learning system. [PDF]
Fatah HH, Rashid ZN.
europepmc +1 more source
ABSTRACT The fifth industrial revolution (I5.0), which is based on the utilization of interconnected data for efficient resource usage in meeting human requirements, proposes efficient solutions to resource constraint situations. However, the transition to I5.0 in the health sector is not easy and has to face several obstacles.
Ajay Jha +5 more
wiley +1 more source
When awareness is not enough: online fraud susceptibility, threat awareness, anti-fraud self-efficacy and online scam prevention behavior among Chinese university students. [PDF]
Chen L, Li H, Chua YP, Chen J.
europepmc +1 more source
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley +1 more source
Fair Markets and Resilient Supply Chains: Designing Sustainable Intermediation for Rural Communities
ABSTRACT Agriculture in Ecuador's communes faces significant economic, social, and environmental challenges, intensified by supply chains dominated by traditional intermediaries. The lack of context‐specific sustainability studies further increases the vulnerability of smallholders.
Jacqueline del Rocío Bacilio Bejeguen +3 more
wiley +1 more source
Economic impact of health insurance fraud, waste, and abuse: a literature review of direct and indirect costs and system sustainability. [PDF]
Saleem Al-Ansary NF.
europepmc +1 more source

