Results 141 to 150 of about 4,440,100 (389)

Pengaruh Pengalaman, Independensi, Skeptisme Profesional, Kompetensi, dan Komunikasi Interpersonal Auditor Kap terhadap Pendeteksian Kecurangan (Studi Empiris pada Kap di Wilayah Pekanbaru, Medan, dan Batam) [PDF]

, 2015
The research aims to examine the impact of experience, independence, professional skepticism, competence, and auditor interpersonal communication detection for fraud. Object of this research is Public Accountant Firm in Pekanbaru, Medan, and Batam.
Hariyani, E. (Eka), Ramadhany, F. (Febrina), Zirman, Z. (Zirman)   +2 more
core  

Facial expression recognition for emotion perception: A comprehensive science mapping

Ibrain, EarlyView.
Facial expression recognition (FER) has emerged as a pivotal interdisciplinary research domain, bridging computer science, psychology, neuroscience, and medicine. By mapping the FER scientific knowledge graph, the study aimed to explore the technological evolution and forecast future application trends in this field.
Hou‐Ming Kan, Li‐Ping Chen, Yu Zhang, Hao‐Yuan Hong, Ying‐Ying Qin, Yu‐Guo Cui, Yu‐Bo Mao, Yan‐Zhi Cheng, Zhe Lu, Hong‐Yan Ni, Xiao‐Tong Ding   +10 more
wiley   +1 more source

Secure and Scalable Blockchain-Based Federated Learning for Cryptocurrency Fraud Detection: A Systematic Review

IEEE Access
With the wide adoption of cryptocurrency, blockchain technologies have become the foundation of such digital currencies. However, this adoption has been accompanied by a surge in cryptocurrency fraud, causing significant losses to financial organizations
A. Ahmed, Oluwayemisi Alabi
semanticscholar   +1 more source

CORRUPTION, FRAUD AND INTERNAL CONTROL [PDF]

The economic crunch created a specific context for activity and profitability failing. The corruption is more and more common in our days. In the same time, the amount of money lost by businesses and the public sector to larger frauds increased last year
IONESCU, Luminiţa
core  

Wine, Fraud and Expertise [PDF]

, 2019
While fraud has existed in various forms throughout the history of wine, the establishment of the fine and rare wine market generated increased opportunities and incentives for producing counterfeit wine.
King, Valerie
core   +1 more source

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Financial reporting fraud: are standards' setters and external auditors doing enough? [PDF]

, 2012
Following the fraud scandals in large companies like Enron, WorldCom, and Xerox, investors’ concern about fraud in general and fraudulent financial reporting in particular increased and is on the rise.
Higson, Andrew, Kassem, Rasha
core  

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source

A Deep Learning Method of Credit Card Fraud Detection Based on Continuous-Coupled Neural Networks

Mathematics
With 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, Liping Wang, Hongyu Li, Jizhao Liu   +3 more
doaj   +1 more source

Do Big Data Applications and Financial Innovation Lead to Enhanced Banking Performance? Evidence From the United Kingdom

International Journal of Finance &Economics, EarlyView.
ABSTRACT Big data and financial innovations are vital to enhancing the performance of banking institutions. However, limited evidence exists on the effects of big data applications and financial innovation on bank performance. This study addresses this gap by constructing a theoretical framework linking big data applications and financial innovations ...
Mandella Osei‐Assibey Bonsu, Yongsheng Guo   +1 more
wiley   +1 more source