Results 181 to 190 of about 252,340 (344)

Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score

, 2023
Patmawati Patmawati, Meita Rahmawati
openalex   +2 more sources

Normalizing the Shamed Self: Stigma, Neutralization and “Narrative Credibility” in Interviews on White‐Collar Transgression

Symbolic Interaction, EarlyView.
In this article, I analyze my interviews with Mark (pseudonym), a social scientist who committed major academic fraud in over 50 top‐tier journal articles in the first decade of this century. I explain how stigma played a central role in how Mark and I shaped our interaction. I focus on how Mark, a former Professor and Dean with a distinguished career,
Thaddeus Müller
wiley   +1 more source

Pendeteksian Financial Statement Fraud Menggunakan Fraud Hexagon Theory Pada Perusahaan Telekomunikasi

Ni Luh Ayu Linda Diana Sari, Dodik Ariyanto, Aulia Ayu Paramadina   +2 more
openalex   +1 more source

“Bad Things Happen in Philadelphia”: Managing Stigma and Threats in the Wake of False Criminal Accusations

Symbolic Interaction, EarlyView.
In the aftermath of the 2020 U.S. election, the boundary between activism and extremism blurred, with election officials reporting violent threats and false accusations of election fraud. From a symbolic interactionist perspective, these attacks provide a unique lens for examining the consequences of being falsely labeled a criminal.
Steven Windisch
wiley   +1 more source

DQN‐Guided Subset‐Induced OCSVM Kernel Approximation for Imbalanced Anomaly Detection

IEEJ Transactions on Electrical and Electronic Engineering, EarlyView.
Anomaly detection under limited normal data remains a fundamental challenge due to severe class imbalance and scarcity of anomalies. We propose a novel framework that reformulates support vector selection in One‐Class SVM as a sequential decision‐making problem.
Wenqian Yu, Jiaying Wu, Jinglu Hu
wiley   +1 more source

IVA-FL: An information-value-aware federated learning framework for Privacy-Preserving Financial data Risk Management. [PDF]

PLoS One
Wu J, Xu H, Zhang T, Xu R, Wu H, Huang Z.   +5 more
europepmc   +1 more source

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

Thunderbird International Business Review, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley   +1 more source

A Privacy-Preserving Approach to Health Insurance Fraud Detection Using Vertical Federated Learning. [PDF]

Sensors (Basel)
R RK, Paramarthalingam A, Kanthan H, Karthiban M.   +3 more
europepmc   +1 more source

Audit Committee's Role in Moderating Auditor Reputation and Tenure Effects on Financial Statement Fraud

Muhamad Rizky Ainurrakhman, Hendro Sasongko, Enok Rusmanah   +2 more
openalex   +1 more source

DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016)

, 2019
Rizqa Syahria
openalex   +2 more sources