نتایج جستجو برای: financial fraud
تعداد نتایج: 152983 فیلتر نتایج به سال:
Fraud detection is of great importance to financial institutions. This paper is concerned with the problem of finding outliers in time series financial data using Peer Group Analysis (PGA), which is an unsupervised technique for fraud detection. The objective of PGA is to characterize the expected pattern of behavior around the target sequence in terms of the behavior of similar objects, and th...
Financial fraud has become a daunting challenge for the business companies and baking organizations worldwide. The development of new technologies has provided further and more complicated ways in which criminals commit fraud that result in disastrous consequences. In this paper, we propose a Linear Discriminant Analysis-based novel financial fraud detection model which performs a two-tier clas...
As the Internet becoming popular, many sectors such as banking and other financial institutions are adopting e-services and improving their Internet services. However, the e-service requirements are also opening up new opportunity to commit financial fraud. Internet banking fraud is one of the most serious electronic crimes (e-crimes) and mostly committed by unauthorised users. This paper prese...
Cressey’s [1] fraud triangle examined the motivation for crime. McMahon et al. [2] suggest there is a need to move beyond the traditional fraud triangle to fight white-collar crime. In this article, we suggest a white-crime triangle which includes financial motive, organizational opportunity and deviant behavior. The suggested white-collar crime triangle is based on convenience theory [3], wher...
During the last several years machine learning started to revolutionize many industrial fields by replacing human intellectual work with recent technologies. Machine learning has started to be used in financial sphere as well for predicting stock prices, detecting fraud actions etc. In this work, we are focusing on financial market risk classification, which is a part of fraud action detection ...
This study aims to find out the effects of financial stability, internal control effectiveness, and auditor change on statement fraud. Where in this research population are food sub-sector manufacturing companies listed Indonesia Stock Exchange 2017-2022. The method determining sample is done by purposive sampling technique. data obtained for 21 from 2017 2020 was associated with 4 variables, n...
Due to today’s advancement in technology and businesses, fraud detection has become a critical component of financial transactions. Considering vast amounts of data in large datasets, it becomes more difficult to detect fraud transactions manually. In this research, we propose a combined method using both data mining and statistical tasks, utilizing feature selection, resampling and cost-...
We investigate the relation between board composition and operational risk events of financial institutions in the period from 1996 to 2010. Drawing from corporate governance literature, we consider the impact of board characteristics on the likelihood of operational risk events. Overall, our findings suggest that board size is negatively and non-linearly associated with the possibility of oper...
This paper investigates the variation in contagion effect of corporate scandals on peers firms with different corporate governance quality. We find that better corporate governance reduces investors’ uncertainty about a firm’s fundamental value and alleviates the contagion effect of scandals. Specifically, the empirical results show that external governance, ownership structure and external aud...
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 ...
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