Search Results - subject_exact:"Betrug"

Food fraud in the fisheries and aquaculture sector

Garrido Gamarro, Esther; Loi, Giulia; Vlachou, Christina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616866

Financial crime, fraud trends and regulatory expectations in the digital era : evidence from the Ghanaian banking industry

Boamah, Collins - 2026

The acceleration of digital financial services in Ghana has transformed the country's banking landscape while simultaneously reshaping its financial crime risk profile. Drawing on insights from the Bank of Ghana (BoG) Annual Fraud Reports, Ghana Association of Banks (GAB) Quarterly Fraud...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617666

Capitalism cheats : Three moments of normalized swindling

Haiven, Max - 2026

In a financialized world where we are all conscripted to be competitive players, the category of cheating takes on new political and cultural potency and has become key to reactionary ideology. This speculative essay moves beyond the conventional framing of cheating as the exceptional...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655145

Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593649

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Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

Book / Working Paper

Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

Book / Working Paper

Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

Book / Working Paper

Does experience matter? : past fraud experiences, data compromises, and credit market behavior

Blascak, Nathan; Toh, Ying Lei - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609901

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Does experience matter? : past fraud experiences, data compromises, and credit market behavior

Blascak, Nathan; Toh, Ying Lei - 2026

Book / Working Paper

Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

This paper investigates whether economic hardship undermines preferences for honesty. We use controlled, high-stake measures of cheating for private benefit in a sample of 5,664 Kenyans, exploiting three complementary sources of variation: experimentally manipulated monetary incentives to cheat,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615295

Show 3 more versions 3

Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

Book / Working Paper

Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

Book / Working Paper

Hitting rock bottom : economic hardship and cheating

Alfonsi, Livia; Bauer, Michal; Chytilová, Julie; … - 2026

Book / Working Paper

Artificial intelligence : friend, foe, fraud

Wray, L. Randall - 2026

The over-hyped Dot.com revolution bubbled and crashed at the end of the 1990s, leaving a largely unused physical and virtual infrastructure that eventually supported the rise of social media that did-indeed-transform life. Not necessarily in a good way. As Robert Gordon famously claimed, you can...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614175

How absolute and relative payoffs shape dishonesty

Necker, Sarah; Le Maux, Benoît - 2026

We examine how absolute and relative gains within reward schemes influence dishonesty. In our online experiment, we vary two payoff dimensions in a cheating mind game: the payoff level and the absolute payoff difference between being successful or not. A higher payoff level has a negative impact...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015603808

Factors affecting e-invoice fraud : evidence from Vietnam

Le, Xuan Truong; Nguyen, Hoang Tuan; Hang Thu Nguyen-Phung - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625198

The influence of social media emotions : evidence from the Kodak manic episode

Cioroianu, Iulia; Conlon, Thomas; Corbet, Shaen; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626617

Adaptive credit card fraud detection : reinforcement learning agents vs. anomaly detection techniques

Mekhlouf, Houda Ben; Moussaid, Abdellatif; Ghanimi, Fadoua - 2026

Credit card fraud detection remains a critical challenge for financial institutions, particularly due to extreme class imbalance and the continuously evolving nature of fraudulent behavior. This study investigates two complementary approaches: anomaly detection based on multivariate normal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628709

Collusion between retailers and customers : the case of insurance fraud in Taiwan

Picard, Pierre; Wang, Jennifer; Wang, Kili C. - 2026

This study analyzes how the insurance distribution channel can affect insurance fraud. It uses econometric models that confirm the existence of claim manipulation as a form of insurance fraud, whereby policyholders circumvent the bonus-malus system and reduce the actual burden of insurance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639033

Evolving networks of deception : the case of Ghanaian romance scammers

Barnor, Jonathan Nii - 2026

This study investigates the evolving trajectories of romance fraud offenders in Ghana through a longitudinal qualitative design grounded in actor-network theory. Drawing on interviews with sixteen self-identified scammers conducted over a four-year period, the research traces how individuals...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643956

Cybercrime and socioeconomic realities : perpetrators’ perspectives from Ghana

Barnor, Jonathan Nii; Ansong, Eric; Boateng, Sheena Lovia - 2026

This study, grounded in Rational Choice Theory, explores the strategies and decision-making processes of online romance fraud perpetrators in Ghana. Using a qualitative approach, thirteen individuals involved in such fraud were interviewed through purposive and snowball sampling. Data were...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643957

The scammer’s playbook : exploring the psychological techniques and tactics used by scammers in the social engineering of cryptocurrency fraud

Dulisse, Brandon; Fitch, Chivon; Connealy, Nathan T. - 2026

Cryptocurrency fraud represents one of the fastest-growing financial crimes worldwide, yet the psychological mechanisms that enable these scams remain understudied. Drawing on 282 verified victim narratives from California and Wisconsin state crypto scam trackers (2023-2024), this study...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643967

Dismantling binary opposition in fraud detection : a fuzzy deep learning framework for imbalanced transaction data

Essa, Reham M.; El-Kassrawy, Yasser Ahmed; Alaya, Amer; … - 2026

In the context of behavioral finance, detecting credit card fraud remains a critical challenge, particularly when dealing with highly imbalanced datasets and ambiguous transaction patterns. This complexity highlights the limitations of traditional fraud detection models, which rely on a rigid...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656143

Do masculine CEOs in high-ESG-rated companies avoid committing fraud? : evidence from European countries

Karundeng, Frandy Efraim Fritz; Szelés, Zsuzsanna - 2026

Globally, fraud cases and financial losses remain substantial across European countries. This research offers a novel perspective on the determinants of fraud by examining biological factors, specifically, masculine behavior influenced by the testosterone hormone. CEOs' masculine tendencies may...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647431

Progress in contemporary fraud detection through the FinTech application of artificial intelligence

Turki, Aymen - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651241

Caught in the net: patterns and predictors of fraud incidence in Ireland

Us-Salam, Danish; Jose, Anu; Kelly, Jane - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636895

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559354

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Using computerized information to enforce vat : evidence from pakistan

Shah, Jawad - 2023

Book / Working Paper

Artificial intelligence and unethical financial practices : examining the mediating role of environmental; social; and governance (ESG) performance in the Saudi financial sector

Aladwey, Laila - 2026

This study investigates how the adoption of artificial intelligence (AI) influences unethical financial practices-bribery, corruption, fraud (BCF), and tax avoidance-in the Saudi financial sector, with environmental, social, and governance (ESG) performance as a mediating factor. Employing the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666482

Rephrasing illusions : an agent-based model of Madoff ’s Ponzi scheme

Pellizzari, Paolo; Parpinel, Francesca - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670537

llusions and perceived wealth : an agent-based model of Madoff ’s Ponzi scheme

Pellizzari, Paolo; Parpinel, Francesca - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670372

A bibliometric analysis of digital financial literacy and its role in reducing online financial fraud in the European Union

Maina, Carol Wangari; Bashokoh, Mahdi Imani; … - 2026

The rapid digitalization of financial services in the European Union (EU) has not only enhanced convenience and inclusion but also increased exposure to sophisticated online financial fraud. Digital financial literacy (DFL) is widely promoted as a key tool for empowering consumers and reducing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591423

Protecting Consumers from Financial Scams and Frauds

2026

With the rapid development and adoption of digital financial products, services and distribution channels, many countries are experiencing a significant increase in the frequency and complexity of financial scams and frauds targeting consumers. This report aims to understand the drivers of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677091

AI for financial advice, fraud loss, and the moderating effect of financial knowledge miscalibration

Chawla, Isha; Joseph, Mindy; White, Kenneth; Scantling, … - 2026

There is growing interest in using AI for financial advice, yet fraud and related financial losses remain widespread. While previous research has examined fraud victimization in general, there has been less focus on the losses resulting from fraud. Additionally, there is a limited understanding...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061177

Financial fraud detection based on an explainable multi-layer framework

Xia, Hui; Huang, Yilong; Fang, Shanshan; Wang, Qin; … - 2026

Financial information plays a critical role in decision-making for stakeholders, including investors, regulators, and corporate managers. However, financial data is susceptible to deliberate manipulation, where some firms may distort disclosures to mislead stakeholders and potentially engage in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061254

Explainable artificial intelligence in financial fraud detection : a systematic review and FinTech-oriented ADO–TCCM meta-framework for trust, governance, and transparency

Gupta, Devansh; Chugh, Priyanka; Sood, Kiran; Grima, Simon - 2026

Artificial intelligence (AI)-driven fraud detection systems in FinTech ecosystems increasingly face a governance tension between high predictive accuracy and limited regulatory transparency, a gap that existing reviews have not addressed through an integrated behavioural, technical, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064391

A comment on "'Stop the count!' - How reporting partial election results fuels beliefs in election fraud"

Garro, Carmen; Ortega, Fernanda - 2026

This replication report examines the reproducibility of Vaz et al. (2024), who demonstrate the Cumulative Redundancy Bias (CRB)-the tendency to favor early-leading candidates and to suspect fraud when a late reversal occurs. Using the authors' openly available raw data and analysis code, we...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016082547

South Africa: Workshop on Fraud and Investigations Involving Crypto Assets

2026

In response to a request from the South African Revenue Service (SARS), the International Monetary Fund (IMF) conducted a capacity development workshop in November 2025 focused on fraud and investigations involving crypto assets. The workshop was the first of its kind. It aimed to enhance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087467

The Rise of Cyber Events and Digital Fraud in the Financial Sector

Khiaonarong, Tanai - 2026

Cybersecurity and digital fraud are closely intertwined in financial services, as vulnerabilities in digital systems enable both institutional cyber incidents and fraud against users. This paper uses publicly available data to review and examine important trends underlying the growing concern of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087861

Reducing consumer fraud and scam victimization through incubation

Waschka, Lana; Cunha, Marcus - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085030

115,4 Mio EUR Schaden durch Betrug im Zahlungsverkehr im Jahr 2025

Thienel, Patrick; Ederer, Katharina; Reich-Rohrwig, Susanne - 2026

Dieser Report analysiert die Entwicklung des Betrugs im unbaren Zahlungsverkehr in Österreich im Jahr 2025. Die Analyse basiert auf den Betrugsdaten, die österreichische Zahlungsdienstleister gemäß den gesetzlichen Meldepflichten an die Oesterreichische Nationalbank (OeNB) übermitteln. Im...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085785

The cost of food fraud in the UK : measurement and implications

Shepherd, David; Button, Mark; Jack, Lisa; … - 2026

Food fraud is a serious crime. It is typically an organised, entrepreneurial crime that generates significant profits. It compromises the integrity of food systems causing economic harm, illness and death. Understanding the total economic cost of food fraud and its constituent cost drivers...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090202

Role of AI in preventing financial crime : a comprehensive analytical review

Nasir Uddin - 2026

Financial crime is now considered the biggest threat to the world economy. It is increasing rapidly, with huge losses every year. Traditional fraud detection methods have proven inadequate in the race, with fraudsters continuously adopting newer tactics to challenge the new technology. This...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090205

Innovation-Fraud amplification in technology-driven firms : ecosystem-level drivers of corporate misconduct

Kuran, Omaya; Khabbaz, Lara; Choueifaty, Celeste El - 2026

Corporate fraud in technology-driven sectors is increasingly recognized as a systemic phenomenon shaped by structural ecosystem conditions rather than solely by individual misconduct. Yet existing fraud frameworks, including the foundational Fraud Triangle and its principal extensions, remain...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090161

Rethinking fraud control : fraud dynamics, effective prevention, and the limits of reactive detection-led strategies

Freeman, Christopher - 2026

Fraud against large private and public sector organisations remains persistent and difficult to measure. Despite sustained policy attention, some strategies prioritise detection and sanctions because prevention and deterrence effects are notoriously difficult to evaluate. This study argues that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090165

Unmasking the modus operandi of life insurance fraud in KwaZulu-Natal : patterns and trends

Mthethwa, Nomathamsanqa; Mkhize, Sazelo - 2026

Life insurance fraud represents an evolving form of economic crime in South Africa, with KwaZulu-Natal (KZN) emerging as a high-risk province. This study examines the modus operandi (M.O.) used by perpetrators to execute life insurance fraud in KZN. A qualitative research design was adopted,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090561

Trusted execution environments for central banks

Fetzer, Christof; Georg, Co-Pierre; Ho, Jack; Kruger, Bingle - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016091023

Is it a lie if I donʼt know? : mechanisms and mitigation of dishonesty under ignorance$Sven A. Simon

Simon, Sven Arne - 2026

Ignorance of facts and laws may provide an excuse for self-serving reporting behavior, even at the risk of telling the untruth. This paper examines what decision-makers report when they do not know their true entitlement to a financial gain, why they do so, and how the resulting dilemma under...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087035

Decoding crypto asset fraud : a crime script analysis of crypto Ponzi, rug pull, and mint-and-run schemes

Costello, Adam; Gundur, Rajeev Vishwanath - 2026

Since the implementation of Bitcoin in 2009, cryptoassets created and transacted using blockchain technologies have grown and diversified significantly. Because regulatory regimes, which govern cryptoassets, do not have global coverage, criminal actors find opportunities to commit cryptoasset...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090587

Grooming in online dating romance frauds and scams : a scoping review

Feng, Maja - 2026

Online dating romance frauds and scams (ODARFS) are global, multifaceted cybercrimes with profound financial and non-financial impacts on victims. While scholars recognise that perpetrators develop trust through "grooming", limited knowledge exists about the mechanisms leading to ODARFS...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090598

Practitioner perspectives on what works in preventing fraud against older adults

Button, Mark; Karagiannopoulos, Vasileios; Shepherd, David - 2026

Fraud is one of the most common crimes experienced by older adults in the UK and compared to younger generations, has disproportionate impact. It is becoming an increasingly critical public policy issue. However, there has been very little research evaluating what works in fraud prevention. This...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090135

Financial fragility and fear of fraud : findings from the crime survey of England and Wales

Maher, Cooper A.; McNealey, Rachel L.; Figueroa, Camille I. - 2026

Fear of crime is more widespread than crime itself and carries significant consequences. While research has identified the concept of financial fragility-lacking liquid assets to handle an unanticipated expense-as a factor associated with fraud victimization risk, it remains less clear whether...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090190

Deep learning in financial fraud detection : innovations, challenges, and applications

Chen, Yisong; Zhao, Chuqing; Xu, Yixin; Nie, Chuanhao; … - 2026

This study presents a systematic literature review of 108 peer-reviewed publications (2019-2024) on the application of deep learning (DL) to financial fraud detection. It examines advances in model architectures, such as convolutional neural networks, long short-term memory networks,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084107

The primary factors contributing to the operational failures of the Serious Fraud Office (SFO) and the strategic reforms that can be implemented to enhance its effectiveness in dealing with financial crimes

Tufan, Sengul Selcan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616743

Competition and Fraud in Health Care

Diwan, Renuka M.; Eliason, Paul J.; League, Riley; … - 2026

Governments rely on private firms to provide public goods and services. Although competition among these firms reduces prices and the costs of procurement, it has an ambiguous effect on fraud: competition can both dissipate the rents that attracted fraudulent firms to the market while at the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611107

Reasons for commiting economic crimes : a South African study

Swanepoel, Andries Petrus - 2025

Purpose The occurrence of economic crimes is a serious challenge to business leaders, government officials and private individuals in South Africa. The objective of this research was to determine the main reasons for committing economic crimes in South Africa. Design/Methodology/Approach Primary...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546313

Venture Fraud

Dyck, Alexander; Fang, Freda; Hébert, Camille; Xu, Ting - 2026

We assemble the first comprehensive sample of venture fraud cases involving 614 U.S. venture capital (VC)-backed startups founded since 2000. We find that VC-backed firms are 54% more likely to face fraud charges than comparable non-VC-backed firms within a subsample of newly public firms where...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611172

Fraud and complexity theory : moving beyond the fraud triangle towards a new theoretical framework

Freeman, Christopher - 2025

Fraud research has long been dominated by micro-level theories-most notably the fraud triangle-that focus on individual motivation while neglecting the wider systems that shape and sustain fraudulent behaviour. This paper introduces a conceptual framework that bridges that gap by integrating...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546346