Results 211 to 220 of about 3,234,932 (256)

Multisource Port Inspection Sensor Fusion with Causal Representation Learning for Cross-Border Anomaly Monitoring. [PDF]

Sensors (Basel)
Yin J, Lu Z, Xiong B, Sun K, Liu R, Liu Y, Li M.   +6 more
europepmc   +1 more source

JS-Drift: A reproducible Jensen-Shannon divergence procedure for drift-aware client weighting in federated learning. [PDF]

MethodsX
A S, Arumugam S, A E.
europepmc   +1 more source

Safeguarding Online Research in Eating Disorders Against Fraud: Increasing Risks and Practical Recommendations. [PDF]

Int J Eat Disord
Pennesi JL, Pellizzer ML, Wade TD.
europepmc   +1 more source

Artificial Intelligence-Driven Sensing of Cross-Border Trade Risks Through Declaration-to-Physical-Fact Alignment and Evidence-Grounded Question Answering. [PDF]

Sensors (Basel)
Chen M, Huang J, Zhou Z, Zhang Z, Lei K, Tang Y, Li M.   +6 more
europepmc   +1 more source

Detecting evolutionary financial statement fraud

Decision Support Systems, 2011
A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
Gaurav Kapoor
exaly   +4 more sources

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Fraud Triangle terhadap Financial Statement Fraud

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 2022
This study aims to analyze the effect of the fraud triangle on the financial statement fraud. Based on the theory of fraud triangle, there are three factors: pressure, opportunity, and rationalization. Sampling is done by purposive sampling method and obtained 19 sample companies with 57 observational data of manufacturing companies consumer goods ...
Carmel Meiden, Steven Steven
openaire   +1 more source

Financial Statement Fraud Detection with Fraud Triangle

International Journal of Emerging Trends in Social Sciences, 2022
The 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