Results 121 to 130 of about 216,890 (268)
Contemporary Accounting Research, EarlyView.ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar +3 more
wiley +1 more source
Versicherungsbetrug als ökonomisches Problem: Eine vertragstheoretische Analyse [PDF]
Betrügerische Schadenmeldungen sind ein wohlbekanntes Phänomen und führen auf einzelnen Versicherungsmärkten zu schwerwiegenden Problemen.
Schiller, Jörg
core
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Automobile insurance fraud detection using data mining: A systematic literature review
Intelligent Systems with ApplicationsInsurance is a pivotal element in modern society, but insurers face a persistent challenge from fraudulent behaviour performed by policyholders. This behaviour could be detrimental to both insurance companies and their honest customers, but the intricate
Gilian Schrijver +2 more
doaj +1 more source
Who is More Likely to Report Medical Insurance Fraud in the Two Scenarios of Whether It Results in a Direct Loss of Individual Benefit? A Cross-Sectional Survey in China. [PDF]
Psychol Res Behav Manag, 2022 Zhang H +9 more
europepmc +1 more source
Measuring fraud in insurance industry: The case of automobile insurance in Taiwan [PDF]
, 2007 By conducting an extensive exploration on claim data, this paper attempts to investigate the fraud problem in Taiwan automobile physical damage insurance. Based on the different claim patterns between data in calendar year and policy year, excess claims
Li, Chu-Shiu +2 more
core
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Using Benford\u27s Law to Detect Fraud in the Insurance Industry [PDF]
, 2002 Benford\u27s Law is the mathematical phenomena that states that the first digits or left most digits in a list of numbers will occur with an expected logarithmic frequency.
Akers, Michael D., Maher, Meredith
core +1 more source
A Review of Financial Accounting Fraud Detection based on Data Mining Techniques
, 2012 With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core +1 more source
The Economic History Review, EarlyView.Abstract After the Second World War, family allowances became a cornerstone of social spending in western Europe. Whilst religion is often highlighted as a driver of this policy, the role of political Catholicism remains contested, particularly in southern Europe.
Guillem Verd‐Llabrés
wiley +1 more source