Results 61 to 70 of about 2,870,976 (298)

A systematic review and future directions for AI-driven detection of fraud patterns in SACCO transactions

Frontiers in Artificial Intelligence
Fraud in Savings and Credit Cooperative Organizations (SACCOs) remains a major challenge that undermines financial inclusion and sustainability in developing countries.
Dalton Ampumuza, Calorine Katushabe, Micheal Tamale   +2 more
doaj   +1 more source

Fraud Detection in Payments Transactions: Overview of Existing Approaches and Usage for Instant Payments

Complex Systems Informatics and Modeling Quarterly, 2019
Financial industries are undergoing a digital transformation of their products, services, overall business models. Part of this digitalization in banking aims at automating most of the manual work in payment handling and integrating the workflows of ...
Alexander Diadiushkin, Kurt Sandkuhl, Alexander Maiatin   +2 more
doaj   +1 more source

DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS [PDF]

, 2020
This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and ...
Prasetyono, Prasetyono, Sakti, Eklamsia, Tarjo, Tarjo, Riskiyadi, Moh.   +3 more
core   +1 more source

Dynamic Spillovers Between FinTech, Blockchain, and Green Finance: A Quantile Connectedness Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper explores how financial innovation and environmental sustainability intersect by analyzing spillovers between FinTech, blockchain energy use, and green finance. Using a Quantile Vector Autoregression (QVAR) framework, we examine weekly data from 2018 to 2024 across 11 digital, environmental, and macro‐financial indices.
Mehmet Sahiner, Sisi Sung, James Devlin
wiley   +1 more source

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed, Ali Meftah Gerged, Yousry Ahmed, Ali Uyar, Abdullah S. Karaman   +4 more
wiley   +1 more source

Detecting Financial Fraud and Anomalies in Corporate Transactions with Convolutional Neural Networks

International Journal of Computational Intelligence Systems
Financial fraud in business environments has evolved in response to the growth of digital transactions, posing a more significant threat to data security and resulting in substantial economic losses. The primary issue with current fraud detection systems
Muqiao Cai
doaj   +1 more source

An analytical assessment of credit card fraud detection techniques: Supervised, Unsupervised, and Reinforcement Learning

Вестник Дагестанского государственного технического университета: Технические науки
Objective. Bank card fraud is an increasingly serious problem for individuals, businesses and financial institutions. There is a need for effective fraud detection measures to protect consumers and businesses from financial losses. Method.
Abdourahman Djamal Djama
doaj   +1 more source

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

Business Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi, Marcos R. Machado, Laura Spierdijk, Devrim Murat Yazan   +3 more
wiley   +1 more source

Multi-view graph neural network for fraud detection algorithm

Tongxin xuebao, 2022
Aiming at the problem that in the field of fraud detection, imbalance labels and lack of necessary connections between fraud nodes, resulting in fraud detection tasks not conforming to the hypothesis of homogeneity of graph neural networks, multi-view ...
Zhuo CHEN, Miao ZHU, Junwei DU
doaj   +2 more sources

Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning

IEEE Access
Finding misstatement accounts in financial statements, is a key problem of fraud detection. Potential applications include external audit, internal controls, investment decision and securities market regulation. However, most existing intelligent methods
Liming Chen, Baoxin Xiu, Zhaoyun Ding
doaj   +1 more source