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 ...

One method for detecting fraud is to check for suspicious changes in user behavior over time. This paper describes the automatic design of user profiling methods for the purpose of fraud detection, using a series of data mining and machine learning techniques. It uses a rule-learning program to uncover indicators of fraudulent behavior from a large database customer transactions. Then the indic...

Previous studies on mobile ad fraud detection are limited to detecting certain types of ad fraud (e.g., placement fraud and click fraud). Dynamic interactive ad fraud has never been explored by previous work. In this paper, we propose an explorative study of ad fraud in Android apps. We first created a taxonomy of existing mobile ad fraud. Besides static placement fraud, we also created a new c...

In this study, I investigate the economic determinants of firms’ propensity to commit securities fraud and the determinants of fraud detection. The analysis is based on a new handcompiled fraud sample of private securities class action litigation suits filed between 1996 and 2003 involving allegations of accounting irregularities. I use econometric methods to account for the unobservability of ...

Fraud is an unauthorized activity taking place in electronic payments systems, but these are treated as illegal activities. Fraud detection methods are continuously developed to defend criminals in adapting to their strategies. Fraud can be identified quickly and easily through fraud detection techniques. In this paper, clustering approach is used for credit card fraud detection. Data is genera...

Fraud is an unauthorized activity taking place in electronic payments systems, but these are treated as illegal activities. Fraud detection methods are continuously developed to defend criminals in adapting to their strategies. Fraud can be identified quickly and easily through fraud detection techniques. In this paper, clustering approach is used for credit card fraud detection. Data is genera...

The ability to automatically detect fraudulent escrow websites is important in order to alleviate online auction fraud. Despite research on related topics, such as web spam and spoof site detection, fake escrow website categorization has received little attention. The authentic appearance of fake escrow websites makes it difficult for Internet users to differentiate legitimate sites from phonie...