Results 61 to 70 of about 22,315 (263)
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
Вестник Дагестанского государственного технического университета: Технические наукиObjective. 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
Detecting asset misappropriation: a framework for external auditors [PDF]
, 2014 Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of ...
Kassem, Rasha
core +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Detecting Financial Fraud and Anomalies in Corporate Transactions with Convolutional Neural Networks
International Journal of Computational Intelligence SystemsFinancial 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
Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning
IEEE AccessFinding 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
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Fraud Detection and Forensic Accounting
, 2012 A quick search for the meaning of fraud in the dictionary states that fraud is “deceit, impersonation with intent to deceive, criminal deception done with the intention of gaining an advantage.” The Institute of Turkish History explains the word fraud as
PAMUKÇU, AYŞE
core +2 more sources
Financial Fraud Detection Using Value-at-Risk With Machine Learning in Skewed Data
IEEE AccessThe significant losses that banks and other financial organizations suffered due to new bank account (NBA) fraud are alarming as the number of online banking service users increases.
Abdullahi Ubale Usman +5 more
doaj +1 more source
Enhancing Credit Card Fraud Detection: An Ensemble Machine Learning Approach [PDF]
In the era of digital advancements, the escalation of credit card fraud necessitates the development of robust and efficient fraud detection systems. This paper delves into the application of machine learning models, specifically focusing on ensemble ...
Jude Osamor +5 more
core +1 more source