Results 31 to 40 of about 2,333 (216)

From Traditional Methods to Machine Learning: The Evolution of Fraud Detection in Auditing with New Technologies [PDF]

پژوهش‌های تجربی حسابداری
Fraudulent financial reporting is a global issue with significant negative consequences for all stakeholders. However, detecting fraud remains challenging due to its subjective nature.
Zahra Taheri, Saeideh Nazari, Milad Samavat   +2 more
doaj   +1 more source

A machine learning based credit card fraud detection using the GA algorithm for feature selection

Journal of Big Data, 2022
The recent advances of e-commerce and e-payment systems have sparked an increase in financial fraud cases such as credit card fraud. It is therefore crucial to implement mechanisms that can detect the credit card fraud.
Emmanuel Ileberi, Yanxia Sun, Zenghui Wang   +2 more
doaj   +1 more source

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

British Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source

The Evaluation of Distributed Topic Modeling Paradigms for Detection Of Fraudulent Insurance Claims In Healthcare Forum [PDF]

MATEC Web of Conferences
Healthcare fraud is the deliberate misrepresentation of the healthcare industry for the purpose of obtaining unjustified financial gain. There are many different types of healthcare fraud, which can influence patients, healthcare professionals, insurers,
Subbarayudu Yerragudipadu, Vijendar Reddy Gurram, Sandhya Meesala, Bhargavi Jammi, Abhilash P.K., Pushkarna Gaurav   +5 more
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

A Credit Card Fraud Detection Method Based on Mahalanobis Distance Hybrid Sampling and Random Forest Algorithm

IEEE Access
Currently, the continuous expansion of the credit card business and the increasingly fierce competition have made all kinds of fraud risks in the overall credit card business the biggest threat.
Zhichao Xie, Xuan Huang
doaj   +1 more source

Crowdsourcing for click fraud detection [PDF]

EURASIP Journal on Information Security, 2019
Abstract Mobile ads are plagued with fraudulent clicks which is a major challenge for the advertising community. Although popular ad networks use many techniques to detect click fraud, they do not protect the client from possible collusion between publishers and ad networks. In addition, ad networks are not able to monitor the user’s activity for click
Riwa Mouawi, Imad H. Elhajj, Ali Chehab, Ayman I. Kayssi   +3 more
openaire   +2 more sources

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Safeguarding against Cyber Threats: Machine Learning-Based Approaches for Real-Time Fraud Detection and Prevention

Engineering Proceedings, 2023
The proliferation of internet services in various industries, especially the financial sector, has increased financial fraud. Fraud detection and prevention are critical to protecting both individuals and organizations from significant financial loss ...
Vikas R. Shetty, Pooja R., Rashmi Laxmikant Malghan   +2 more
doaj   +1 more source

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

Business Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source