Results 111 to 120 of about 2,870,976 (298)
A Deep Learning Method of Credit Card Fraud Detection Based on Continuous-Coupled Neural Networks
MathematicsWith the widespread use of credit cards in online and offline transactions, credit card fraud has become a significant challenge in the financial sector. The rapid advancement of payment technologies has led to increasingly sophisticated fraud techniques,
Yanxi Wu +3 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS [PDF]
Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the ...
Maria Moraru +4 more
core
Enhancing Credit Card Fraud Detection: An Ensemble Machine Learning Approach [PDF]
In the era of digital advancements, the escalation of credit card fraud necessitates the development of robust and efficient fraud detection systems. This paper delves into the application of machine learning models, specifically focusing on ensemble ...
Jude Osamor +5 more
core +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld +2 more
wiley +1 more source
We examine firm managers' incentives to commit fraud in a model where firms seek funding from investors and investors can monitor firms at a cost in order to get more precise information about firm prospects.
Paul Povel, Rajdeep Singh, Andrew Winton
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer +3 more
wiley +1 more source
International Journal of Eating Disorders, EarlyView.ABSTRACT As online research has proliferated, so too have threats to data integrity. Recent literature continues to raise concerns with survey fraud and threats to data integrity in online eating disorder (ED) research. In this commentary, we expand on recent work by describing threats to data integrity we are currently encountering in our online ...
C. Blair Burnette +2 more
wiley +1 more source
Optimal auditing with scoring: theory and application to insurance fraud [PDF]
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