Optimal auditing with scoring: theory and application to insurance fraud
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
core
Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center
Knowledge and Process Management, EarlyView.ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren +2 more
wiley +1 more source
In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students. [PDF]
Front PsycholAlbejaidi F, Mughal YH.
europepmc +1 more source
Imposterism and Self‐Efficacy Among Canadian Otolaryngology–Head & Neck Residents: A National Survey
The Laryngoscope, EarlyView.In this national survey of Canadian OHNS residents, imposter phenomenon was highly prevalent, with nearly 80% of trainees reporting moderate to intense symptoms. Female and junior residents demonstrated significantly higher imposter scores, while greater self‐efficacy was associated with lower levels of impostorism.
Alexander C. Moise +4 more
wiley +1 more source
The changing nature of U.S. card payment fraud: industry and public policy options [PDF]
As credit and debit card payments have become the primary payment instrument in retail transactions, awareness of identity theft and concerns over the safety of payments has increased. Traditional forms of card payment fraud are still an important threat,
Richard J. Sullivan
core
Realistic threats escalating societal conflict: electoral distrust, strong leader support, and divided justice in South Korea's 2024-2025 political crisis. [PDF]
Front PsycholYu Y, Jung T.
europepmc +1 more source
Differentiation of Plant and Animal‐Derived Cholesterol Using irm‐13C NMR and IRMS
Magnetic Resonance in Chemistry, EarlyView.Determining and certifying the origin of ingredients, starting materials, and excipients used in manufactured goods like cosmetics and medicines can be difficult. In this report, we describe a robust approach for identifying the origin of cholesterol, a component of myriad consumer products using irm‐13C NMR and IRMS to differentiate plant versus ...
Anika M. Singh +3 more
wiley +1 more source
A social network analysis of fraud prediction on crowdsourcing platforms. [PDF]
PLoS OneZhang W, Nong Z, Hu C.
europepmc +1 more source