Results 81 to 90 of about 577,934 (272)

Hybrid Unsupervised Machine Learning for Insurance Fraud Detection: PCA-XGBoost-LOF and Isolation Forest

Journal of Information Systems and Informatics
Insurance fraud poses a significant threat to the financial stability of insurance companies, resulting in substantial economic losses. To combat this issue, this study proposes a novel unsupervised machine learning hybrid algorithm, integrating ...
Natsai Chapwanya, Karikoga Norman Gorejena   +1 more
doaj   +1 more source

From prediction to trust: enhancing deep learning models for insurance fraud detection through uncertainty quantification [PDF]

PeerJ Computer Science
This study applies uncertainty quantification techniques to deep neural networks for automobile insurance fraud detection to address the critical need for confidence estimation in artificial intelligence (AI)-driven decision systems.
Ziad Salem, Samer Sahl, Mohamed Hanafy Kotb Ibrahim   +2 more
doaj   +2 more sources

Exploring the Agency of Algorithmic Technology in Talent Management Decision‐Making: An Actor‐Network Theory Perspective

Human Resource Management Journal, EarlyView.
ABSTRACT Guided by the Actor‐Network Theory (ANT) perspective, this study explores user experiences with the perceived agency of algorithmic technology in the context of talent management (TM) decisions. Through a qualitative analysis of 11 client companies utilizing algorithmic TM decision‐making technology provided by an HR tech service firm, we ...
Violetta Khoreva, Vlad Vaiman, Sunghoon Kim   +2 more
wiley   +1 more source

INSURANCE FRAUD It is required the emergence of a specialized entity at the level of the market in the fight against insurance fraud? [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
We all live in a world of more and more kneaded and growing challenges. On the background of globalization and computerization, the global economy and national economies are becoming more and more sophisticated and unpredictable. Risks are multiplying,
DUMITRU G. BADEA
doaj   +2 more sources

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Concept of «insurance swindle»: a comparative-legal analysis

RUDN Journal of Law, 2009
The article is devoted to the study of different interpretations of insurance fraud. The problem of the investigation of insurance fraud is considered in comparison with foreign experience.
N V Bykova
doaj  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Bagging Vs. Boosting in Ensemble Machine Learning? An Integrated Application to Fraud Risk Analysis in the Insurance Sector

Applied Artificial Intelligence
Addressing the pressing challenge of insurance fraud, which significantly impacts financial losses and trust within the insurance industry, this study introduces an innovative automated detection system utilizing ensemble machine learning (EML ...
Ruixing Ming, Osama Mohamad, Nisreen Innab, Mohamed Hanafy   +3 more
doaj   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

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, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

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