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.
Results
Showing 1 to 20 of 402 for “"Fraud"”.
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THE INVISIBLE FRAUD: THE IMPACT OF INATTENTIONAL BLINDNESS ON AUDITOR FRAUD DETECTION
Evidence gathered from major fraud investigations over the last decade has revealed that auditors in these cases failed to attend to fraud red flags within the substantive testing evidence. Research in psychology regarding inattentional blindness (IB) provides a theoretical framework for explaining …
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Essays on securities fraud class actions
… and event study methodology—once the core of the fraud-on-the-market theory—have evolved in securities fraud class actions. It provides the first comprehensive analysis of fraud-on-the-market cases over the past fifty years and divides this evolution into five chronological stages.</p>
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A comparative analysis of corporate fraud
… 2006, before the enactment of the United Kingdom Fraud Act 2006. This thesis covers ‘serious’ corporate fraud and not commonplace petty fraud. I examined corporate fraud, concentrating on a comparison of the United Kingdom’s fraud with that of two civil law neighbouring countries, France and …
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Understanding benefit fraud : a qualitative analysis
… through a qualitative study of benefit fraud. Theoretically, four sociological concepts - discourses, resources, normative guidelines and identity - are argued to be central to the relationship between structure and agency. Taken together, these concepts offer a valuable template to …
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Context-Aware Credit Card Fraud Detection
Credit card fraud has emerged as major problem in the electronic payment sector. In this thesis, we study data-driven fraud detection and address several of its intricate challenges by means of machine learning methods with the goal to identify fraudulent transactions that have been issued …
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Audit Committee Oversight of Fraud Risk
… fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important roles, ACs lack consensus on how to perform the …
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The economics of fraud and corruption
Fraud and corruption are serious issues which undermine the provision of public goods. This thesis consists of three papers which analyze the economics of fraud and the mechanisms by which it can be detected and averted. An introductory chapter presents an overview of the economic ideas surrounding …
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Fraud in Genetic Testing: Swindling the System
<p>Healthcare fraud comprises a sizable portion of the United States healthcare expenditure and inflicts strain on payors, patients, and the healthcare system overall. The genetic testing industry is rapidly growing which provides a multitude of fraud opportunities. There is limited research …
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Supervised Classification of Imbalanced Bidding Fraud Data
… become one of the most convenient ways to commit fraud since a huge amount of money is being invested everyday by thousands of customers. Hence, online auctions are vulnerable to several types of fraud. Shill Bidding (SB), a predominant auction fraud, is the toughest to identify due to its …
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Using Context for Credit Card Fraud Detection
Online payment fraud is one of the biggest challenges accompanying the ubiquitous adoption of digital payment methods. The academic literature shows that providing data-driven models with additional context of a transaction results in significant improvements in fraud detection performance. …
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Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications
The study examines how an individual's level of fraud detection proficiency (an individual possessing formal fraud education or training, informal fraud training, fraud task-specific experience, and /or fraud-related certifications) impacts their performance on fraud risk assessments and …
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Credit card fraud detection using incremental feature learning
Detecting credit card fraud is essential and it is one of the most popular payment methods. Credit card fraud can cause huge losses for cardholders. Therefore, so many studies have focused on proposing different standard machine learning methods and limited use of incremental learning to create a …
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The effects of payment card fraud on consumer behaviour
Payment card fraud has increased significantly in the past decade due to technological innovations and increased usage of payment cards. Fraudsters are becoming more sophisticated in their attacks, finding new ways of bypassing security systems to access card information. Previous research has …
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Revisiting Fraud Detection From The Language Of Financial Reports
Financial statement fraud has well-documented adverse effects on investors and the broader economy. The seriousness of this issue has emphasized the necessity for advanced detection methods, and one promising approach is utilizing machine learning to analyze qualitative disclosures in corporate …
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Enhancing the auditor's fraud detection ability: An interdisciplinary approach
… auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed …
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