Results 51 to 60 of about 2,870,976 (298)
Artificial intelligence and fraud detection in University of Calabar Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR)Purpose: This study examined the effect of artificial intelligence on fraud detection in the University of Calabar, Nigeria. Specifically, the study investigated the effect of cloud accounting, software automation, data security, regulation, and ethical ...
Nicholas Agbo, Sunday A. Effiong
doaj +1 more source
Fraud in the banking industry: a case study of Kenya [PDF]
, 2012 Fraud has become a worldwide problem that is not set to abate in the near future. It is eroding the profitability of organisations with devastating effects on firm solvency.
Akelola, S
core
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Comparative analysis of binary and one-class classification techniques for credit card fraud data
Journal of Big Data, 2023 The yearly increase in incidents of credit card fraud can be attributed to the rapid growth of e-commerce. To address this issue, effective fraud detection methods are essential. Our research focuses on the Credit Card Fraud Detection Dataset, which is a
Joffrey L. Leevy +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Detection of fraud in mobile telecommunications [PDF]
Information Security Technical Report, 1999 Under the CEC’s ACTS’ programme, the collaborative R&D project ASPeCT2 was set up to look at the problems and possible solutions for security in future mobile telecommunications systems to follow on from GSM. The project consortium consisted of Network Operators (Vodafone, Panafon), equipment suppliers (Siemens ATEA, Siemens AG, Giesecke and Devrient ...
Shawe-Taylor, J., Howker, K., Burge, P.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
A Review of Artificial Intelligence for Financial Fraud Detection
Applied SciencesFinancial fraud has expanded rapidly with the growth of the digital economy, evolving from conventional transactional misconduct to more complex and data-intensive forms. Traditional rule-based detection methods are increasingly inadequate for addressing
Haiquan Yang +2 more
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Design The Modified Multi Practical Swarm Optimization To Enhance Fraud Detection
Ibn Al-Haitham Journal for Pure and Applied Sciences, 2020 Financial fraud remains an ever-increasing problem in the financial industry with numerous consequences. The detection of fraudulent online transactions via credit cards has always been done using data mining (DM) techniques.
Zainab Khamees Muter, Abeer Tariq Molood
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Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source