Results 211 to 220 of about 22,315 (263)

A Novel Full‐Chain Loop Tracking Auditing Framework for Obtaining Audit Evidence With Reasonable Assurance

CAAI Transactions on Intelligence Technology, EarlyView.
ABSTRACT As an attestation engagement, auditing is required to provide reasonable assurance for its conclusions. Traditional auditing has limited capacity to handle unstructured data and is usually based on audit sampling techniques, which can lead to the neglect of important audit evidence during the auditing process and result in a higher audit risk,
Xiaojia Wang, Ziqing Luo, Chaoxu Mu
wiley   +1 more source

An improve fraud detection framework via dynamic representations and adaptive frequency response filter. [PDF]

Sci Rep
Yang J, Li S, Huang Z, Wu J.
europepmc   +1 more source

Games and gamification projects in the Australian public sector

Australian Journal of Public Administration, EarlyView.
Abstract This article surveys the arrival of gameful government into Australian public sector practice. Gameful government is a shorthand, descriptive term denoting the interpenetration of (video)games, and design elements and thinking from them, into public sector work.
David Threlfall, Catherine Althaus
wiley   +1 more source

Hybrid Big Bang-Big crunch with cuckoo search for feature selection in credit card fraud detection. [PDF]

Sci Rep
Yajid MSA, Bhosle N, Sudhamsu G, Khatibi A, Sharma S, Jeet R, Sivaranjani R, Bhowmik A, Santhosh AJ.   +8 more
europepmc   +1 more source

The unintended consequences of the blended workforce in the Australian Public Service: Effects on middle manager well‐being

Australian Journal of Public Administration, EarlyView.
Abstract The adoption of a blended workforce model, comprising both ongoing and non‐ongoing employees, has become increasingly common in public sector organisations. Despite known challenges, including high turnover and knowledge gaps, its impact on middle managers’ well‐being remains understudied.
Vindhya Weeratunga, Fiona Buick, Deborah Blackman, Michael O'Donnell   +3 more
wiley   +1 more source

Hybrid feature selection framework for enhanced credit card fraud detection using machine learning models. [PDF]

PLoS One
Siam AM, Bhowmik P, Uddin MP.
europepmc   +1 more source

Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?

British Journal of Management, EarlyView.
Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto, Indrarini Laksmana, Hoyoung Kim, Sergio Garcia‐Vega, Andreas G.F. Hoepner   +4 more
wiley   +1 more source

GDFGAT: Graph attention network based on feature difference weight assignment for telecom fraud detection. [PDF]

PLoS One
Tong A, Chen B, Wang Z, Gao J, Lam CK.
europepmc   +1 more source

Conceptualizing and measuring consumers’ negative attitudes towards online shopping

British Journal of Management, EarlyView.
Abstract Despite the advantages of online shopping, increasing evidence indicates the prevalence of negative consumer attitudes towards online shopping (NATOS). Yet existing research exhibits a nearly exclusive focus on measuring positive attitudes, creating limited conceptual breadth. Moreover, despite the existence of conceptually related constructs (
Kaj‐Johanna Stichnoth, Gianfranco Walsh   +1 more
wiley   +1 more source

Optimizing credit card fraud detection with random forests and SMOTE.

Sci Rep
Sundaravadivel P, Isaac RA, Elangovan D, KrishnaRaj D, Rahul VVL, Raja R.   +5 more
europepmc   +1 more source