Search Results - subject:"Fraud Detection"

Stock option fraud detection and an analysis for its reasons: Arabic Republic of Egypt case

Eldeen, Zakia M. Alaa; Elbayoumi, Ahmed F. - In: International Journal of Economics and Accounting 4 (2013) 2, pp. 123-137

This paper investigates how stock option turned from an incentive for good management to a tool of management fraud. The objective of this paper is accomplished through studying the stock option phenomenon in the Arab Republic of Egypt (ARE). Stock option grants data are obtained from all firms...

Persistent link: https://www.econbiz.de/10010678254

A descriptive study of credit card fraud pattern

Jha, Sanjeev; Westland, James Christopher - In: Global business review 14 (2013) 3, pp. 373-384

Persistent link: https://www.econbiz.de/10010230074

Pricing fraud detection in online shopping malls using a finite mixture model

Kim, Kwanho; Choi, Yerim; Park, Jonghun - In: Electronic commerce research and applications 12 (2013) 3, pp. 195-207

Persistent link: https://www.econbiz.de/10010504875

Overcoming selectivity bias in evaluating new fraud detection systems for revolving credit operations

Hand, David J.; Crowder, Martin J. - In: International Journal of Forecasting 28 (2012) 1, pp. 216-223

When proposed new fraud detection systems are tested in revolving credit operations, a straightforward comparison of … the observed fraud detection rates is subject to a selectivity bias that tends to favour the existing system. This bias …

Persistent link: https://www.econbiz.de/10010796145

A model to detect potentially fraudulent/abnormal wires of an insurance company : an unsupervised rule-based approach

Kim, Yongbum; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 9 (2012), pp. 95-110

Persistent link: https://www.econbiz.de/10009770859

Detection of financial statement fraud using evolutionary algorithms

Alden, Matthew E.; Bryan, Daniel M.; Lessley, Brenton J.; … - In: Journal of emerging technologies in Accounting 9 (2012), pp. 71-94

Persistent link: https://www.econbiz.de/10009770860

An effective early fraud detection method for online auctions

Chang, Wen-hsi; Chang, Jau-shien - In: Electronic commerce research and applications 11 (2012) 1/6, pp. 346-360

Persistent link: https://www.econbiz.de/10009730232

Statistician's new role as a detective : testing data for fraud

Kossovsky, Alex Ely - In: Revista de ciencias económicas 30 (2012) 2, pp. 179-200

Persistent link: https://www.econbiz.de/10011474851

CPAâ€™S DUTIES TOWARD FRAUD DETECTION AND REPORTING: TAIWAN REGULATIONS

Hsu, Chih-shun - In: Global Journal of Business Research 5 (2011) 3, pp. 41-54

This paper aims to review CPAsâ€™ responsibilities for fraud detection and reporting. It will first explore, through …-related responsibilities will be examined and discussed. Finally, the 2002 US Sarbanes-Oxley Actâ€™s impact on Taiwan CPAsâ€™ duties in fraud … detection and Taiwan governmentâ€™s responses to such duties by expectations gap will be examined. …

Persistent link: https://www.econbiz.de/10011205666

Does Canada Have a Problem with Occupational Fraud?

Simonova, Elena; Lefebvre, Rock; Girdharry, Kevin - Certified General Accountants Association of Canada - CGA - 2011

Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover. When it comes to the issue of businesses being subject to occupational fraud, the...

Persistent link: https://www.econbiz.de/10009386639