Nowadays credit cards have become a prerequisite in our daily activities. The misuse of credit card is increasing day by day. There are several ways in which a offender performs a credit card fraud. It is always been advised to exercise and provide additional security to the credit cards in order to elude the frauds. This paper focuses on credit card frauds. It addresses the cyber security chal...

The influence of the historical process and culture is extremely effective in formation development accounting system countries. There are different practices countries around world. However, it a fact that there similar with same effects. It possible to say cultural affiliation affected by systems developed implemented other characteristics, these tend adopt systems. which financial statements...

The aim of the journal is to publish quality scientific articles that would present original results from theory and practice crisis management, security rescue services, planning, enterprise risk management other general specific areas at national international level.

With the rapid development of capital market, competition listed companies is intensifying, pressure faced by enterprises becoming more and obvious, financial fraud also emerging, problem related party occupation increasingly prominent. The increasing number frauds has not only reduced fairness markets, but triggered a crisis public confidence in effectiveness accounting firm audits. Therefore,...

there is an increasing concern among financial statements users about the frauds occurring in the business organizations. the unexpected collapse of corporate giants such as enron and worldcom has driven those interested to pay more attention to the unethical practices in accounting systems. the phenomenon of earnings management is seen as one of the most controversial issues facing the account...

As many countries in the world start to experience population aging, there are an increasing number of people relying on medical insurance to access healthcare resources. Medical insurance frauds are causing billions of dollars in losses for public healthcare funds. The detection of medical insurance frauds is an important and difficult challenge for the artificial intelligence (AI) research co...

-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...

Medical insurance frauds are causing huge losses for public healthcare funds in many countries. Detecting medical insurance frauds is an important and difficult challenge. Because of the complex granularity of data, existing fraud detection approaches tend to be less effective in terms of recalling fraudulent claim behaviours. In this paper, we propose a Hybrid Fraud Detection Approach (HFDA) t...