Detecting advance fee fraud emails using self-referential pronouns: A preliminary analysis

Nigeria Tackles Advance Fee Fraud

Detecting Fraud Using Modified Benford Analysis

Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a complement to accounting limits, auditors use Benford analysis to detect traces of undesirable or illegal activities in accounting data. Unfortunately, the two fraud fighting measures often do not work well together. Accounting limits may significantly disturb the digit distribution examined by Benford an...

Towards a Categorization of Scambaiting Strategies against Online Advance Fee Fraud

Scambaiters are individuals in online information communities specializing in identifying, documenting and reporting actions of so-called ’419 scammers’. A qualitative research approach was applied to two active scambaiting communities 419eater.com and thescambaiter.com. Content analysis of several discussions and the examination of interviews from the web radio ’Area 419: Scambaiting Radio’ re...

Distributional Identification of Non-Referential Pronouns

We present an automatic approach to determining whether a pronoun in text refers to a preceding noun phrase or is instead nonreferential. We extract the surrounding textual context of the pronoun and gather, from a large corpus, the distribution of words that occur within that context. We learn to reliably classify these distributions as representing either referential or non-referential pronou...

Detecting Corporate Financial Fraud using Beneish M-Score Model

Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...