Deteksi Financial Statement Fraud dengan Fraud Diamond
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
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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
Asymmetric Dishonesty in Markets: A Field Experiment on Male Sellers and Buyer Gender
ABSTRACT Dishonest behavior is a pervasive phenomenon that imposes substantial economic and social costs on society. While the literature extensively documents gender differences in who lies, far less attention has been paid to whether sellers discriminate in their dishonesty based on the gender of the buyer.
Zeev Shtudiner, Offer Moshe Shapir
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
Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui
ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo +3 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
Administering an Islamic Public Value by a Non‐Muslim Agency: The UNHCR Refugee Zakat Fund
ABSTRACT The post‐Arab Spring conflicts generated large‐scale displacement across the Middle East and North Africa (MENA), producing acute humanitarian needs among predominantly Muslim refugee populations. The United Nations High Commissioner to refugees responded by opening the Refugee Zakat Fund, to be used to mobilize the Islamic philanthropic ...
Abdulfatah Said Mohamed
wiley +1 more source
Financial statement fraud in Europe
Nos últimos anos são cada vez mais os casos de fraude detetados em grandes empresas o que tem vindo a abalar a confiança dos mercados. No entanto, apesar de esta ser uma realidade, o estudo da temática na europa continua a ser bastante escasso. Assim sendo, apesar de um aumento na capacidade de regulação, do maior enfoque na temática nos últimos anos e
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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
Abstract Debates abound regarding how to use land for nature recovery and environmental governance. Such decisions require an understanding of benefits and trade‐offs, and increasingly rely on vast quantities of data, delivered through digital technologies.
Lucy Jenner +3 more
wiley +1 more source

