Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 20 for “"Financial Fraud"”.
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Classifying Imbalanced Financial Fraud Data Utilizing Enhanced Random Forest Algorithm
… to correctly classify the minority class. Financial fraud detection involves using highly imbalanced datasets with a class imbalance of up to .01% frauds to 99.99% regular transactions. It is essential to identify all frauds in financial fraud detection, even if some classifications' …
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The First Sign: Detecting Future Financial Fraud from the IPO Prospectus
… examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s …
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Does the adoption of cybersecurity best practices influence individuals’ susceptibility to online financial fraud?
… there's been a noticeable increase in online financial fraud, posing a significant threat to individuals. Factors like the expanding digital landscape and sophisticated cybercriminal activities contribute to this growth. Recognizing the importance of security awareness; best practices behavior …
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Strategic Sampling: A Framework for Enhancing Speed and Performance of Financial Fraud Detection Models
Financial fraud detection is a high-stakes field where rapid inference is essential. While state-of-the-art fraud detection models vary in terms of architectural decisions and appear to exhibit unique computational bottlenecks, we highlight that their run-times are all dominated by extensive …
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The Role of Corporate Governance Mechanisms, Executive Compensation and Regulatory Regimes in Global Incidence of Corporate Financial Fraud
I propose and test a dynamic model of corporate fraud pyramid using tax fraud, accounting and management compensation controversies (MCC). The pyramid facets represent the explanatory dimensions of corporate governance mechanisms, quality of audit and regulatory regimes, and executive compensation. …
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The Effects of Financial Reporting Irregularity on University Major Choices
I examine whether financial reporting irregularity in the form of financial fraud leads to a decline in the enrollment of accounting programs in U.S. colleges. I find that the percentage of students awarded a bachelor’s degree in accounting decreases after the revelation of financial fraud for …
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Optimising credit card fraud detection through machine learning and deep learning with spatial-temporal imbalance handling
The rapid increase in financial transactions conducted online has intensified dependence on digital payment systems and raised financial fraud, highlighting the need for effective fraud detection systems. This research addresses the "class imbalance challenge" in credit card fraud detection by …
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Persepsi akuntan pendidik dan auditor eksternal terhadap efektivitas metode pendeteksian untuk mencegah tindakan kecurangan keuangan
… particularly regarding the effectiveness of financial fraud detection methods. It is because of differences in experience possessed. The external auditors have experience auditing process more than the accountant educators since accountant educators have the responsibility to the materials to …
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Vigilis: Leveraging Language Models for Fraud Detection in Mobile Communications and Financial Transactions
… security have strengthened defenses in digital financial systems, attackers increasingly rely on social engineering to achieve their goals. These attacks are difficult to detect and prevent with existing security measures. To address this, we propose Vigilis, a fraud-protected application that …
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Benford’s law and electoral integrity: A forensic analysis of African elections
… numerical datasets, has been widely employed in financial fraud detection and academic research validation. While prior studies have explored BL’s potential in election forensics, its reliability in distinguishing between genuine fraud and natural statistical deviations remains inconclusive. …
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Proactive Management Of Lost Bank Cards
In the current rapidly advancing digital era, financial institutions need to ensure the secure handling of compromised bank cards, to reduce losses from unauthorized transactions. Although modern technologies have advanced, mitigation strategies for compromised bank cards remain largely reactive …
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Fast and Scalable Subgraph Learning
… as bioinformatics, recommendation systems, and financial fraud detection. While scalable systems like SALIENT++ have advanced the training of node-level GNN tasks at industrial scale, they do not support an emerging class of workloads: subgraph classification, which is increasingly common in …
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Heterogeneous machine learning with decentralized data
… applications, such as collaborative training of financial fraud detection models among banks, or collective health monitoring enabled by massive wearable devices. We investigate three fundamental challenges in this setting. (P1) Effective model training: How can we train models from multiple …
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The road to enterprise Artificial Intelligence : a case studies driven exploration
… The case studies cover Danske Bank fighting financial fraud with deep learning, Deutsche Telekom improving customer service with an intelligent digital assistant, General Electric deploying machine learning applications for monitoring workflows in the Industrial Internet of Things, General …
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A new feature engineering framework for financial cyber fraud detection using machine learning and deep learning
… in the United Kingdom have increased because fraudulent techniques have also progressed and used advanced technology. Using traditional fraud detection models with only raw transaction data cannot cope with the emerging new and innovative scheme to deceive financial institutions. Many studies …
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The effects of stakeholder perceptions on the outcomes of the computer crime and cybersecurity bill: a case of Lesotho
… governments due to data privacy, cyberbullying, financial fraud, and other cybercrimes. This initiative must account for the stakeholders' understanding of cybersecurity to be effective. Without the stakeholders' understanding of cybersecurity, cybersecurity control initiatives such as …
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Overdue Credit: Credit Management, Crime, and Immigrants in Early Twentieth Century United States
… told as a clichéd story of upward mobility and financial success without much documented interaction between the Arab immigrant and real economic institutions, such as banks and credit bureaus. This thesis brings to light previously unknown documentations of Arab American and Arab immigrant …
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Understanding and Combating Online Social Deception
… to exploit them for harmful activities such as financial fraud, privacy violations, and sexual or labor exploitation. Thus, it is imperative to gain an understanding of these activities and develop effective countermeasures to build SNSs that can be trusted. The existing approaches have focused …
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Stranger Danger? Three Essays on Consumer Trust and Data Disclosure in Multi-Actor Environments
… to illegal surveillance, identity theft, and financial fraud. Consumers’ skepticism poses challenges for firms, requiring strategic measures that not only foster consumer engagement with the network but also help build trust in the presence of third-party involvement and manage the …