Search Results - subject:"Fraud Detection"

An analysis of external and internal auditors' use of ISA 240 red flags : the impact of auditors' estimation of fraud pervasiveness

Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21

The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to...

Persistent link: https://www.econbiz.de/10014436066

Determinants of auditors ability in fraud detection

Wahidahwati, Wahidahwati; Asyik, Nur Fadjrih - In: Cogent business & management 9 (2022) 1, pp. 1-20

personality type on fraud detection. This research was designed using a quantitative approach. Data analysis using multiple linear … and significant effect on fraud detection, auditor ethics has a positive and significant effect on fraud detection …, professional skepticism has a positive and significant effect on fraud detection and auditor personality type has a positive and …

Persistent link: https://www.econbiz.de/10014439977

The role of data analytics for detecting indications of fraud in the public sector

Novita, Novita; Indrany, Anara - 2022

Persistent link: https://www.econbiz.de/10013445353

Literature review : anomaly detection approaches on digital business financial systems

Pinto, Sarah Oliveira; Sobreiro, Vinicius Amorim - In: Digital business 2 (2022) 2, pp. 1-22

Anomaly detection approaches have become critically important to enhance decision-making systems, especially regarding the process of risk reduction in the economic performance of an organisation and the consumer costs. Previous studies on anomaly detection have examined mainly abnormalities...

Persistent link: https://www.econbiz.de/10013477565

A novel fraud detection and prevention method for healthcare claim processing using machine learning and blockchain technology

Amponsah, Anokye Acheampong; Adekoya, Adebayo Felix; … - In: Decision analytics journal 4 (2022), pp. 1-12

Healthcare fraud is a global problem affecting both developing and developed countries. It is the deliberate attempt of the perpetrators to take undue advantage of the inefficiencies in current healthcare systems. Fraud tends to deny legitimate beneficiaries of universal health coverage,...

Persistent link: https://www.econbiz.de/10013448805

Refined analysis and a hierarchical multi-task learning approach for loan fraud detection

Chen, Liao; Jia, Ning; Zhao, Hongke; Kang, Yanzhe; … - In: Journal of management science and engineering 7 (2022) 4, pp. 589-607

research has focused on machine learning methods to improve the efficacy of fraud detection in some financial domains. However …. Based on this finding, we propose a novel hierarchical multi-task learning approach to refine fraud-detection systems …

Persistent link: https://www.econbiz.de/10014315695

Polytope fraud theory

Zhao, Dongshuai; Wang, Zhongli; Schweizer-Gamborino, Florian - 2022

Polytope Fraud Theory (PFT) extends the existing triangle and diamond theories of accounting fraud with ten abnormal financial practice alarms that a fraudulent firm might trigger. These warning signals are identified through evaluation of the shorting behavior of sophisticated activist short...

Persistent link: https://www.econbiz.de/10013202768

Anti-money laundering and financial fraud detection : a systematic literature review

Schmidt Goecks, Lucas; Korzenowski, André Luis; Terra … - In: Intelligent systems in accounting, finance & management 29 (2022) 2, pp. 71-85

Persistent link: https://www.econbiz.de/10013274250

ChatGPT : a canary in the coal mine or a parrot in the echo chamber? : detecting fraud with LLM : the case of FTX

Gregory, Gadzinski; Vito, Liuzzi - In: Finance research letters 70 (2024), pp. 1-7

Persistent link: https://www.econbiz.de/10015195658

Fraud detection in financial statement : a study using Beneish algorithm

Sankar, B.P. Bijay; Bhanawat, Hemant - In: International journal of managerial and financial … 16 (2024) 4, pp. 380-394

Persistent link: https://www.econbiz.de/10015325897