Results 71 to 80 of about 22,315 (263)
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
Neural data mining for credit card fraud detection
, 2010 The prevention of credit card fraud is an important application for prediction techniques. One major obstacle for using neural network training techniques is the high necessary diagnostic quality: Since only one financial transaction of a thousand is ...
Brause, Rüdiger W. +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
Using Graph Attention Networks in Healthcare Provider Fraud Detection
IEEE AccessHealthcare fraud increases healthcare expenses for insurers, premiums for policyholders, and dissatisfaction of legitimate patients and causes severe damage to the health system. Therefore, it is critically important to address healthcare fraud detection.
Shahla Mardani, Hadi Moradi
doaj +1 more source
Fraud in the banking industry: a case study of Kenya
, 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
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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
Optimal Auditing for Insurance Fraud [PDF]
This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit files in different markets where scoring is the instrument used to implement an audit strategy.
Florence Giuliano +2 more
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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
IEEE AccessUnder the umbrella of artificial intelligence (AI), deep learning enables systems to cluster data and provide incredibly accurate results. This study explores deep learning for fraud detection, utilizing Graph Neural Networks (GNNs) and Autoencoders to ...
Fawaz Khaled Alarfaj, Shabnam Shahzadi
doaj +1 more source
FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS [PDF]
Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the ...
Maria Moraru +4 more
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