Results 161 to 170 of about 2,333 (216)
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Journal of Forensic Sciences, EarlyView.Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko +3 more
wiley +1 more source
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Data Mining and Knowledge Discovery, 1997
One method for detecting fraud is to check for suspicious changes in user behavior. This paper describes the automatic design of user profiling methods for the purpose of fraud detection, using a series of data mining techniques. Specifically, we use a rule-learning program to uncover indicators of fraudulent behavior from a large database of customer ...
Tom Fawcett, Foster J. Provost
openaire +1 more source
One method for detecting fraud is to check for suspicious changes in user behavior. This paper describes the automatic design of user profiling methods for the purpose of fraud detection, using a series of data mining techniques. Specifically, we use a rule-learning program to uncover indicators of fraudulent behavior from a large database of customer ...
Tom Fawcett, Foster J. Provost
openaire +1 more source
A Taxonomy of Frauds and Fraud Detection Techniques
2009Fraud is growing noticeably with the expansion of modern technology and the universal superhighways of communication, resulting in the loss of billions of dollars worldwide each year. Several recent techniques in detecting fraud are constantly evolved and applied to many commerce areas.
Naeimeh Laleh, Mohammad Abdollahi Azgomi
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Multiple algorithms for fraud detection
Knowledge-Based Systems, 2000This paper describes an application of Case-Based Reasoning to the problem of reducing the number of final-line fraud investigations in the credit approval process. The performance of a suite of algorithms, which are applied in combination to determine a diagnosis from a set of retrieved cases, is reported.
Richard Wheeler, J. Stuart Aitken
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The detection of fraud and fakery
Experientia, 1988Fraud is often found in science, especially in what is termed, 'fringe science'. There are several reasons why scientists should be aware of the fact that they, too, can be deceived, both by subjects in experiments and by themselves. The will to believe is strong even among 'hard-headed' academics, and is often the factor that causes them to publish ...
openaire +2 more sources
IEEE Security & Privacy Magazine, 2011
Beyond some specific vertical markets that have been dealing with fraud for ages such as financial institutions and retailers most software and services have zero ability to detect someone committing fraud against them or their users. Most sites happily take whatever requests and input users give them, thinking it's legitimate.Fortunately, there are ...
openaire +1 more source
Beyond some specific vertical markets that have been dealing with fraud for ages such as financial institutions and retailers most software and services have zero ability to detect someone committing fraud against them or their users. Most sites happily take whatever requests and input users give them, thinking it's legitimate.Fortunately, there are ...
openaire +1 more source
Fraud detection in web transactions
Proceedings of the 18th Brazilian symposium on Multimedia and the web, 2012The volume of electronic transactions has raised a lot in last years, mainly due to the popularization of e-commerce. We also observe a significant increase in the number of fraud cases, resulting in billions of dollars losses each year worldwide. Therefore it is important and necessary to develop and apply techniques that can assist in fraud detection,
Rafael Alexandre França de Lima +1 more
openaire +1 more source