Financial statement fraud or corruption is one of the most common types committed by company executives. Pressure, opportunity, rationalization, arrogance, and ability to commit are all factors that contribute financial fraud. The role auditor critical in detecting signs reports. Therefore, researchers wish conduct a literature review on audit fraud, focusing auditing identifying fraudulent cor...

The expansion of the electronic commerce, together with an increasing confidence of customers in electronic payments, makes of fraud detection a critical factor. Detecting frauds in (nearly) real time setting demands the design and the implementation of scalable learning techniques able to ingest and analyse massive amounts of streaming data. Recent advances in analytics and the availability of...

E-commerce platforms face the challenge of efficiently and accurately detecting fraudulent activity every day. Manually checking every advertisement for fraud does not scale and is financially unviable. By using automated learning algorithms, we can drastically reduce the number of advertisements that need to be checked by humans. In this paper, we present the results of a joint project with a ...

The problems of bankruptcy prediction and fraud detection have been extensively considered in the financial literature. The objective of this work is twofold. Firstly, we investigate the efficiency of multi-instance learning in bankruptcy prediction. For this reason, a number of experiments have been conducted using representative learning algorithms, which were trained using a data set of 150 ...

Managerial financial fraud is estimated in the billions of dollars annually in the United States. Since fraud includes obfuscation, misdirection, and fabrication, this study proposes using deception theory as a means of detecting fraud in textual portions of financial statements (10K). A corpus of 101 fraudulent 10Ks was collected from the Securities and Exchange Commission along with 101 match...

Abstract: This article aims to determine the effect of competence, professionalism and experience auditors in detecting fraud. was carried out by conducting a literature study from various studies that have been done. reviews factors influence fraud detection, namely: competency, audit experience, literature. The results this review are: 1) competency influences detection; 2) 3) detection.&#x0D...

The use of credit cards is of paramount importance in improving the economic strength of any nation, however, fraudulent activities associated with it is of great concern. When fraud occurs on credit cards, the negative impact is huge as the financial loss experienced cuts across all the parties involved. This paper provides a proactive measure at detecting fraudulent activities regarding the c...

The use of credit cards is of paramount importance in improving the economic strength of any nation, however, fraudulent activities associated with it is of great concern. When fraud occurs on credit cards, the negative impact is huge as the financial loss experienced cuts across all the parties involved. This paper provides a proactive measure at detecting fraudulent activities regarding the c...

The use of credit cards is of paramount importance in improving the economic strength of any nation, however, fraudulent activities associated with it is of great concern. When fraud occurs on credit cards, the negative impact is huge as the financial loss experienced cuts across all the parties involved. This paper provides a proactive measure at detecting fraudulent activities regarding the c...