Search Results - subject:"Fraud Detection"

Corporate governance and information technology in fraud prevention and detection : Evidence from the UAE

Halbouni, Sawsan Saadi; Obeid, Nada; Garbou, Abeer - In: Managerial Auditing Journal 31 (2016) 6/7, pp. 589-628

Purpose This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE). Design/methodology/approach This study uses a survey of financial accountants and internal and external auditors to assess...

Persistent link: https://www.econbiz.de/10014929903

Assessing the omission of records from a data set using Benford’s law

Carreira, Pedro; Gomes da Silva, Carlos - In: Journal of Financial Crime 23 (2016) 4, pp. 798-805

Purpose The purpose of this paper is to propose a methodology to estimate the number of records that were omitted from a data set, and to assess its effectiveness. Design/methodology/approach The procedure to estimate the number of records that were omitted from a data set is based on...

Persistent link: https://www.econbiz.de/10014866624

Outlier detection in healthcare fraud : a case study in the Medicaid dental domain

Capelleveen, Guido van; Poel, Mannes; Mueller, Roland M.; … - In: International journal of accounting information systems 21 (2016), pp. 18-31

Persistent link: https://www.econbiz.de/10011520835

Is the cardholder an efficient alarm system to detect credit card incidents?

Pavía, Jose M.; Veres-Ferrer, Ernesto J. - In: International journal of consumer studies 40 (2016) 2, pp. 229-234

Persistent link: https://www.econbiz.de/10011488510

Identifying and profiling key sellers in cyber carding community : AZSecure text mining system

Li, Weifeng; Chen, Hsinchun; Nunamaker, Jay F. - In: Journal of management information systems : JMIS 33 (2016) 4, pp. 1059-1086

Persistent link: https://www.econbiz.de/10011664638

Do sentiments matter in fraud detecction? : estimating semantic orientation of annual reports

Goel, Sunita; Uzuner, Ozlem - In: Intelligent systems in accounting finance and … 23 (2016) 3, pp. 215-239

Persistent link: https://www.econbiz.de/10011668102

Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud

Hamilton, Erin L. - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 57-78

Persistent link: https://www.econbiz.de/10011620212

Developing business analytic capabilities for combating e-commerce identity fraud : a study of Trustev’s digital verification solution

Tan, Felix Ter Chian; Guo, Zixiu; Cahalane, Michael; … - In: Information & management : the internat. journal of … 53 (2016) 7, pp. 878-891

Persistent link: https://www.econbiz.de/10011600137

Reading Russian tea leaves : assessing the quality of bank financial statements with the Benford distribution

Davydov, Denis; Swidler, Steven Mark - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-20

Persistent link: https://www.econbiz.de/10011644602

Corporate governance and information technology in fraud prevention and detection : evidence from the UAE

Halbouni, Sawsan Saadi; Obeid, Nada; Garbou, Abeer - In: Managerial auditing journal 31 (2016) 6/7, pp. 589-628

Persistent link: https://www.econbiz.de/10011590404