Results 121 to 130 of about 22,315 (263)
Benford's Law and Fraud Detection. Facts and Legends [PDF]
Is Benford's law a good instrument to detect fraud in reports of statistical and scientific data? For a valid test the probability of "false positives" and "false negatives" has to be low.
Ben Jann, Andreas Diekmann
core
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
Continuous fraud detection in enterprise systems through audit trial analysis
, 2009 Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection.
Best, Peter J. +2 more
core
International Journal of Eating Disorders, EarlyView.ABSTRACT Objective Recovery from anorexia nervosa involves psychological and social adjustments that extend beyond weight restoration. Online forums increasingly serve as spaces where recovery experiences are openly shared, including accounts of “extreme hunger” during refeeding—a phenomenon that has not been reported in the clinical literature.
Léonie Langanay +6 more
wiley +1 more source
Cloud-Based Transaction Fraud Detection: An In-depth Analysis of ML Algorithms
Wasit Journal of Computer and Mathematics ScienceContext: Cloud-based services are increasingly central in financial technology, enabling scalable and efficient transactions. However, they also heighten vulnerability to fraud, challenging the security of online financial activities.
Ali Alhchaimi
doaj +1 more source
Fraud is an ancient crime and one that annually causes hundreds of billions of dollars in losses. We examine the behavioral patterns over time of different types of frauds, which illustrate cyclical frequencies.
Gong, Jiong +2 more
core
Bibliometric Analysis and Visualization: Fraud Accounting Research
This study systematically examines the intellectual structure of accounting fraud research, identifying key trends, gaps, and opportunities to guide future scholarly and practical efforts in fraud detection and prevention. Using bibliometric analysis, we
Winarto, Wahid Wachyu Adi
core +1 more source
Conspiracy Theory Endorsement Profiles: A Cluster Validation Study
European Journal of Social Psychology, EarlyView.ABSTRACT A substantial body of research has investigated the determinants of conspiratorial beliefs, yet little is known about different conspiracy theory endorsement profiles. The present study used cluster analysis on a set of 52 conspiratorial statements tapping into six conspiracy theory types to identify and validate conspiracy theory endorsement ...
Otto Mäki +6 more
wiley +1 more source
Journal of Economics Education and EntrepreneurshipThis research was conducted in order to determine the method of fraud detection. The method used in this research is Systematic Literature Review (SLR) with PRISMA Protocol.
Willa Putri Malinda Buchori +4 more
doaj +1 more source
Food Chemistry International, EarlyView.Sanguinarine, a toxic alkaloid present in argemone, can lead to epidemic dropsy or chronic diseases through DNA intercalation and immune system suppression. Regulatory efforts face challenges due to economic motivations for adulteration as well as technical, social, and infrastructure barriers.
Gururaj Pejavara Narayana +4 more
wiley +1 more source