Results 91 to 100 of about 4,440,100 (389)
A survey of outlier detection methodologies [PDF]
, 2004 Outlier detection has been used for centuries to detect and, where appropriate, remove anomalous observations from data. Outliers arise due to mechanical faults, changes in system behaviour, fraudulent behaviour, human error, instrument error or simply ...
Austin, J., Hodge, V.J.
core +5 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
The effect of internal audit effectiveness, auditor responsibility and training in fraud detection [PDF]
Contabilitate şi Informatică de Gestiune, 2017 The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection.
George Drogalas +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source
Artificial Intelligence Based Credit Card Fraud Detection for Online Transactions Optimized with Sparrow Search Algorithm [PDF]
, 2023 C. Rohith Bhat, N Madhusundar.
openalex +1 more source
Behavioral Sciences &the Law, EarlyView.ABSTRACT Bankruptcy and financial distress commonly precipitate suicidal crises, putting bankruptcy attorneys in potentially difficult situations with clients. This qualitative study explored attorneys' experiences with clients' risk for suicide and attorneys' recommendations for suicide prevention.
John R. Blosnich +4 more
wiley +1 more source
Fraud Evasion Triangle: Why Can Fraud Not Be Detected
journal of accounting finance and auditing studies (JAFAS), 2019 peer ...
Ergin, Emre, Erturan, Ilkay Ejder
openaire +2 more sources
FORENSIC ACCOUNTING AND FRAUD DETECTION: A REVIEW OF TECHNIQUES IN THE DIGITAL AGE
Finance & Accounting Research JournalThis Review provides a succinct overview of the comprehensive review on Forensic Accounting and Fraud Detection, emphasizing the evolution of techniques in the digital age. As financial crimes become more sophisticated, the role of forensic accounting in
Olubusola Odeyemi +5 more
semanticscholar +1 more source
Waiting for a Release: The Expectation in Virtual Gaming Communities
Journal of Consumer Behaviour, EarlyView.ABSTRACT This study examines how virtual gaming communities influence and maintain player expectations before, during, and after a game's release. A mixed‐methods study was conducted, comprising a netnography followed by an experiment. First, a netnographic study was conducted over 12 months, tracking communities to understand player behavior and ...
Lucas Lopes Ferreira de Souza +4 more
wiley +1 more source
REVIEWING THE ROLE OF BIG DATA ANALYTICS IN FINANCIAL FRAUD DETECTION
Finance & Accounting Research JournalFinancial institutions grapple with the escalating nature of fraudulent activities, necessitating innovative and timely detection methods. The review underscores the transformative potential of Big Data Analytics, emphasizing its pivotal role in the ...
Philip Olaseni Shoetan +3 more
semanticscholar +1 more source