intent when one person executes a fraud on an- other but the value of that fraud is in billions of dollars as opposed to one … from fraud …

support from financial institutions, thereby diminishing the usefulness of such reports. Effectively detecting fraud in the … annual report of a company is thus of priority concern during an audit. Therefore, this work develops a novel fraud detection … method for narrative annual reports to effectively detect fraud in the narrative annual report of a company in order to …

We identify occupancy fraud — borrowers who misrepresent their occupancy status as owner-occupants rather than … investors — in residential mortgage originations. Unlike previous work, we show that fraud was prevalent in originations not … just during the housing bubble, but also persists through more recent times. We also demonstrate that fraud is broad …

Cressey’s fraud theory and shows its significance, presents the other fraud models and relates them to Cressey’s model, and …Fraud in corporations is a topic that receives significant and growing attention from regulators, auditors, and the … fraud. Detecting fraud is not an easy task and requires thorough knowledge about the nature of fraud, how it can be …

Einleitung -- Grundlagen der Fraud-Prävention -- Fraud-Regulierung von deutschen Kreditinstituten -- Theoretische … Analyse der Regulierungswirkung für die Fraud-Prävention -- Befragung zur Umsetzung der Fraud-Prävention in deutschen … Fraud, was nicht nur in Kreditinstituten zu erheblichen finanziellen Verlusten führen kann und bereits geführt hat. Die …

Ausgangslage -- Grundlagen zum Phänomen Wirtschaftskriminalität -- Tax Fraud -- Unternehmen im Fokus von … Selbstregulierung -- Forensic Accounting -- Anti-Fraud Management als Risikomanagementdisziplin. …Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud Management längst …

Fraud detections methods have become more sophisticated as more cunning ways are being used to commit fraud. Data … mining methods have extensively been used in the detection of fraud but the use of ontology based methods is not very … using these methods in the fraud detection domain. Through this a graphical representation of the relationships between …