Results 21 to 30 of about 4,440,100 (389)
Pick and Choose: A GNN-based Imbalanced Learning Approach for Fraud Detection
The Web Conference, 2021 Graph-based fraud detection approaches have escalated lots of attention recently due to the abundant relational information of graph-structured data, which may be beneficial for the detection of fraudsters.
Yang Liu +6 more
semanticscholar +1 more source
Fraud Pentagon for Detecting Financial Statement Fraud [PDF]
Journal of Economics, Business, & Accountancy Ventura, 2020 A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance.
Ananda Putra Nindhita Aulia Haqq +1 more
openaire +2 more sources
CUS-RF-Based Credit Card Fraud Detection with Imbalanced Data
Journal of Risk Analysis and Crisis Response (JRACR), 2022 With the continuous expansion of the banks' credit card businesses, credit card fraud has become a serious threat to banking financial institutions. So, the automatic and real-time credit card fraud detection is the meaningful research work.
Wei Li, Cheng-shu Wu, Su-mei Ruan
doaj +1 more source
Detection and Prevention WEB-Service for Fraudulent E-Transaction using APRIORI and SVM
Al-Mustansiriyah Journal of Science, 2022 With the increased use of information technology, many financial services are available to users at their fingertips. However, this led to many fraud transactions.
Shatha Jassim Muhamed
doaj +1 more source
CoDetect: Financial Fraud Detection With Anomaly Feature Detection
IEEE Access, 2018 Financial fraud, such as money laundering, is known to be a serious process of crime that makes illegitimately obtained funds go to terrorism or other criminal activity.
Dongxu Huang +3 more
doaj +1 more source
Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating
Jurnal Akuntansi, 2022 We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study
Muhamad Y.Noch, Muhdi B. H. Ibrahim, Mohammad A. Akbar, Kartim, Sutisman
doaj +1 more source
Credit Card Fraud Detection Using Advanced Transformer Model [PDF]
2024 IEEE International Conference on Metaverse Computing, Networking, and Applications (MetaCom)With the proliferation of various online and mobile payment systems, credit card fraud has emerged as a significant threat to financial security. This study focuses on innovative applications of the latest Transformer models for more robust and precise ...
Chang Yu +5 more
semanticscholar +1 more source
Semi-supervised Credit Card Fraud Detection via Attribute-Driven Graph Representation [PDF]
AAAI Conference on Artificial Intelligence, 2023 Credit card fraud incurs a considerable cost for both cardholders and issuing banks. Contemporary methods apply machine learning-based classifiers to detect fraudulent behavior from labeled transaction records.
Sheng Xiang +7 more
semanticscholar +1 more source
A prescription fraud detection model [PDF]
Computer Methods and Programs in Biomedicine, 2012 Prescription fraud is a main problem that causes substantial monetary loss in health care systems. We aimed to develop a model for detecting cases of prescription fraud and test it on real world data from a large multi-center medical prescription database.
Aral, K. D. +3 more
openaire +6 more sources
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]
, 2002 In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core +2 more sources