Fraud - Science topic

The academic social networking site ResearchGate (RG) allows members to post refereed papers and non-refereed preprints on the service. RG provides servicespecific metrics and altmetrics for authors and publications posted on the service such as Reads, Citations, Recommendations, h-index, and RI Scores. This paper identifies problems based on a rev...

In today's educational landscape, the online examination system has become crucial, particularly due to the challenges posed by the coronavirus disease 2019 (COVID-19) pandemic. Despite its advantages in expediting result dissemination and reducing resource consumption, online examinations face significant security threats like leakage, cheating, f...

As cyber threats continue to evolve in complexity and sophistication, traditional cybersecurity systems face significant challenges in detecting and mitigating fraud and anomalies. This paper explores the integration of Artificial Intelligence (AI) in enhancing threat intelligence for improving fraud detection and anomaly management. By leveraging...

QUÉ ES EL PERONISMO, de Perón a Kirchner, el movimiento que no deja de conmover la política argentina. Por: Alejandro Grimson. El artículo se dedica a aclarar ciertas interrogantes sobre la movilización de masas hacia Buenos Aires, Argentina el 17 de octubre de 1945, que de acuerdo con la opinión de muchos estudiosos dio origen al movimiento popula...

The rise of Yahoo Plus, a type of cybercrime characterized by computer fraud and ritualistic behaviors, has become a considerable social and economic issue among Nigerian youth. This paper examines the progression of Yahoo Plus from its inception in conventional internet fraud (Yahoo) to its more perilous form, which amalgamates financial schemes w...

Advanced fraud prevention in healthcare and energy systems is increasingly reliant on data analytics to detect, mitigate, and prevent fraudulent activities. In healthcare, fraudulent activities such as billing errors, false claims, and identity theft can lead to significant financial losses and compromise patient care. Similarly, the energy sector...

resuemen El fraude representa una amenaza importante para las empresas, con efectos perjudiciales para su sostenibilidad financiera y su re-putación. Este informe proporciona un análisis exhaustivo de las nu-merosas consecuencias del fraude en las empresas, destacando la necesidad de comprender y abordar estos desafíos. El objetivo de este estudio...

As digital transactions become increasingly prevalent, the need for robust fraud detection mechanisms has never been more critical. With the growing volume of online payments, fraudsters continue to find new ways to exploit vulnerabilities in payment systems, putting both businesses and consumers at risk. At the same time, Environmental, Social, an...

Salah satu elemen penting dalam pelayanan rumah sakit adalah implementasi Kendali Mutu dan Kendali Biaya (KMKB) dalam pelayanan, terutama pada era Jaminan Kesehatan Nasional yang telah mencakup mayoritas dari masyarakat pada saat ini. Seiring perkembangan zaman, kompleksitas pelayanan rumah sakit pun semakin meningkat. Selain itu, perkembangan tekn...

This chapter has explored the transformative potential of combining blockchain technology and artificial intelligence to create a decentralized university model. The analysis began with an examination of the persistent challenges facing traditional higher education, including rising costs, limited accessibility, credential fraud, slow curriculum ad...

Cross-border fraud, including its various forms such as online retail fraud, pyramid schemes, romance fraud and pig butchering, is a major problem around the world. Despite clear evidence that cross-border fraud is growing, there is little research charting the scale of cross-border fraud and the optimal policing responses to deal with it. This pap...

Manipulações, fraudes, crimes, bilhões destinados a lobby e financiamento eleitoral, interferência indevida em órgãos reguladores e investimentos maciços em marketing estão entre as estratégias recorrentes do setor farmacêutico para maximizar lucros, frequentemente em detrimento da saúde individual e coletiva.

With the advancement of this digital era and the emergence of DApps and Blockchain, secure, robust and transparent network transaction has become invaluable today. These traditional methods of securing the transactions and maintaining transparency have encountered many challenges. It includes some such issues as follows: data privacy, centralized v...

Advanced fraud prevention in healthcare and energy systems is increasingly reliant on data analytics to detect, mitigate, and prevent fraudulent activities. In healthcare, fraudulent activities such as billing errors, false claims, and identity theft can lead to significant financial losses and compromise patient care. Similarly, the energy sector...

The rapid development of information technology forces companies to continue to improve operational efficiency, including in managing employee attendance. An accurate and efficient attendance system is essential to monitor employee attendance and ensure operational effectiveness. However, traditional attendance using fingerprints still has weakness...

Background Financial exploitation vulnerability (FEV) denotes the risk for falling victim to financial fraud and older adults reportedly lose an estimated $36 billion annually to scams. Socioemotional and cognitive impairments are potential risk factors for FEV in older adults with dementia. The present study examines whether the socioemotional mea...

Blockchain technology is emerging as a powerful solution for enhancing the security and integrity of sensitive information in national security operations. Given the rise in cyber threats and the importance of safeguarding national security data, traditional methods of information protection are proving inadequate. Blockchain's decentralized and im...

Background Waste and fraud are important problems for health insurers to deal with. With the advent of big data, these insurers are looking more and more towards data mining and machine learning methods to help in detecting waste and fraud. However, labeled data is costly and difficult to acquire as it requires expert investigators and known care p...

Background Companies recently identified clinical study sites engaging in fraudulent practices, reducing success in Alzheimer’s disease (AD) clinical trials. Successful trials are reliable despite possible victimization by these practices because these sites introduce a negative bias. Ease of simulating Alzheimer’s diagnosis documentation (based on...

It is well-known that failing to achieve key organizational goals may pressure managers to commit fraud, but can it be a facilitating factor in cartel formation as well? The purpose of this study is to understand if firms known to have been in a cartel were under financial stress in the period leading up to the cartel formation. A trend analysis is...

This article explores the integration of criminology into food security policies through the lens of Routine Activity Theory (RAT) and transparency in governance, with a specific focus on Operation Opson. Food-related crimes, including fraud, theft, and contamination, pose significant threats to global food security and the achievement of Sustainab...

The increasing prevalence of fraudulent activities in banking transactions has highlighted the need for more efficient and intelligent detection systems. This paper explores the integration of fog computing and deep learning techniques to enhance suspicious activity detection in banking transactions. Fog computing, by bringing computation closer to...

Privacy-preserving record linkage (PPRL) technology, crucial for linking records across datasets while maintaining privacy, is susceptible to graph-based re-identification attacks. These attacks compromise privacy and pose significant risks, such as identity theft and financial fraud. This study proposes a zero-relationship encoding scheme that min...

Introducción LAS ELECCIONES FEDERALES DE 2000 FUERON LAS PRIMERAS, en setenta años, que pro-dujeron alternancia presidencial en México. En cierto modo, son la culmina-ción de un proceso de cambio político-electoral donde desaparecieron el control institucional, el fraude y la utilización de recursos públicos en campaña que caracterizaron al sistema...

Background: Organ transplants require proper monitoring and tracking. This research examines the adoption of blockchain in the organ supply chain to bring transparency and help patients avoid the fraud that may be faced in the organ transplant process. This study aims to develop a framework and measure for creating transparency in the organ supply...

Background Due to declining birthrate and increasing longevity, the number of older people living alone with cognitive impairment is rapidly increasing in Japan. They have a lot of challenges in terms of health, housing, finance, daily life and protection of rights, all of which should be clarified to create inclusive, equitable, and sustainable su...

Due to the increasing sophistication of face forgery techniques, the images generated are becoming more and more realistic and difficult for human eyes to distinguish. These face forgery techniques can cause problems such as fraud and social engineering attacks in facial recognition and identity verification areas. Therefore, researchers have worke...

This study was carryout to evaluate the impact of forensic accounting practices and fraud prevention in rivers state ministries.The methodology adopted in this study was survey research design and fraud triangle theory was used to underpin the study. The collected primary data used were source from 140 respondent staff from the selected ministri...

Background Alzheimer’s disease (AD) presents unique challenges in clinical trials involving small molecules. Multifaceted issues plague such trials, emphasizing susceptibility to fraud from clinical sites and “professional patients”. The relative ease of simulating Alzheimer’s diagnosis, coupled with inadequate oversight by Contract Research Organi...

With the increasing frequency of financial fraud and cybercrimes, there is a pressing need for effective and efficient systems to detect suspicious bank transactions. This paper proposes a deep learning-based model integrated with fog computing infrastructure for real-time detection of anomalous banking activities. The model leverages the advantage...

Purpose This study aims to characterize and analyze the literature on economic and financial crimes (EFCs) in the context of emerging markets, as published in Scopus. Design/methodology/approach A bibliometric analysis was conducted on 33 articles sourced from Scopus, focusing on the intersection of keywords related to financial crime or economic...

La planificación se ha mostrado, de un tiempo a esta parte, una buena aliada para garantizar la legalidad de las decisiones administrativas discrecionales. Con los planes, la discrecionalidad administrativa se adelanta a una fase anterior y, con ello, se racionaliza. En el ámbito de la inspección, los planes se han revelado un útil instrumento para...

Corporate governance in financial institutions has been a long-standing concern. However, in recent times, growing evidence of inadequate disclosures, an upsurge in fraud cases, and a rising volume of non-performing assets have prompted serious concerns about the robustness of the existing corporate governance structure in the Indian Insurance mark...

The foray into the fifth industrial revolution has widened the usage of automation in every aspect of business and industry. The Finance sector has witnessed tremendous reforms with human centric technology in which the significance of the machine is interwoven with the expertise of people. This digitization has earmarked the use of robotics, autom...

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant...

La ponencia "Inteligencia Artificial en las Administraciones Públicas", presentada por Esp. Cra. Soledad Zabala, aborda la crucial transformación digital que están experimentando las organizaciones del sector público a través de la implementación de tecnologías avanzadas, como la Inteligencia Artificial (IA) y el Big Data. La disertante, con una só...

This study aims to detect the level of risk of fraud in the company's financial statements. The variables used to achieve the research objectives were accrual quality which was proxied with RSST, financial performance proxied by change in receivable, change in inventory, change in cash sales and change in earnings. To detect the risk of financial s...

This study aims to find out and provide empirical evidence regarding the influence of financial stability, audit quality and company complexity on financial statement fraud in sector financials sub-sector banks listed on the Indonesia Stock Exchange in 2019-2023. The independent variables in this study are financial stability which is proxied by th...

Energy management inside a blockchain framework developed for smart grids is primarily concerned with improving intrusion detection to protect data privacy. The emphasis is on real‐time detection of cyberattacks and preemptive forecasting of possible risks, especially in the realm of electricity theft within smart grid systems. Existing Electricity...

This paper reviews the experimental literature on fraud detection by external auditors. We conduct a systematic literature review that includes 37 experimental studies on fraud detection from the JSTOR, EBSCO, and WoS (Web of Science) databases and from SSRN. We present a theoretical background on fraud models and common fraud detection methods. Ou...

Social media has become an essential tool for small businesses in the digital age, offering unprecedented marketing and customer engagement opportunities. However, this widespread use also exposes these businesses to a growing threat of social media-based fraud. This review paper explores the role of Artificial Intelligence (AI) and machine learnin...

Integrating Robotic Process Automation (RPA) and Artificial Intelligence (AI) in the banking sector for fraud detection is a significant change, but it comes with challenges and opportunities. With financial institutions subjected to ever more sophisticated fraud attempts, RPA and AI present themselves as a means of increasing capabilities to detec...

As cities evolve into smarter and more connected environments, there is a growing need for innovative solutions to improve urban mobility. This study examines the potential of integrating blockchain technology into passenger transportation systems within smart cities, with a particular emphasis on a blockchain-enabled Mobility-as-a-Service (MaaS) s...

In modern supply chains, fraudulent orders and late deliveries cause major disruptions, leading to inefficiencies and increased costs. Traditional methods like manual audits and rule-based systems are often inadequate. They struggle to handle complex data and adapt to rapidly changing conditions. Machine learning provides a more effective solution...

The study examined the effect of forensic accounting services such as fraud investigation and litigation support services on fraud management using listed banks in Nigeria. Two research hypotheses were formulated and tested in the course of the study. The study adopted the descriptive survey research design with a population of 125 staff of forensi...

Research Aims: This research aims to analyze the influence of Data Analytics on the detection of potential fraud. Design/methodology/approach: The methodology used is Structural Equation Modeling-Partial Least Squares (SEM-PLS) with data collected through questionnaires distributed to respondents, namely internal auditors who work in South Sumatra...

This study aims to examine the influence of external pressure, ineffective supervision, audit opinion, and change of directors on financial statement fraud in banking companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The research sample was selected using the purposive sampling method from the annual reports of 29 banking c...

In the fast-paced and highly competitive telecommunications industry, efficient project management is crucial to maintaining operational excellence and achieving strategic objectives. Advanced technologies are increasingly being leveraged to enhance project management practices, driving improvements in efficiency, accuracy, and adaptability. This p...

The increase in digital transactions, cases of banking fraud have also increased. In this scenario, real-time fraud detection methods are essential for financial institutions. Outdated techniques can struggle to keep pace with these continually evolving fraud tactics. One potential solution to this challenge is generative artificial intelligence. G...

Fraud in medical insurance is a serious problem that threatens the safety and sustainability of medical insurance funds. The process of reducing or even eliminating the impact of fraud is related to maintaining the balance of payments for medical insurance funds and reforming the payment system based on total amount control. As a result of reviewin...

Smart contracts enable autonomous execution between contracting parties without a centralized authority, thereby reducing contract management costs and enhancing the transparency and reliability of contracts. However, the absence of such a certification authority increases the risk of fraud. Rug-pull, a typical form of fraud, involves developers hi...

The advancement of digitalization has significantly influenced the behaviors and culture of rural communities. This research aims to provide an in-depth insight into the complexity of the impact of digital transformation on the behaviors and culture of rural communities while highlighting the importance of addressing these challenges wisely and pro...

This study examined the effects of cashless policy implementation on revenue optimization in Kakamega County, Kenya. The shift from traditional cash-based transactions to electronic payment systems has been a significant development in public finance management, aimed at enhancing revenue collection efficiency, reducing pilferages, and curbing corr...

The rapid rise of digital financial transactions has significantly increased the risk of credit card fraud, which poses substantial threats to financial institutions and consumers. This paper presents a comparison of three machine learning models—Artificial Neural Networks (ANN), Recurrent Neural Networks (RNN), and Gated Recurrent Units (GRU)—for...

La integridad académica implica honestidad y respeto, mientras que la deshonestidad incluye plagio y fraude. Estas prácticas dañan a los estudiantes y al sistema educativo. Muchos estudiantes admiten deshonestidad, lo que exige una respuesta proactiva. Factores clave incluyen la presión académica y la falta de conocimiento sobre citas. Se sugieren...

Para fortalecer su formación académica, los alumnos necesitan acceso a herramientas digitales en línea; aunado a ello, la emergencia sanitaria por COVID-19 impactó a todos los sistemas. Ante este panorama, las instituciones educativas reorientaron sus acciones de enseñanza-aprendizaje para atender a sus alumnos durante la contingencia. La Unión Int...

In the domain of animal management, the technology for individual livestock identification is in a state of continuous evolution, encompassing objectives such as precise tracking of animal activities, optimization of vaccination procedures, effective disease control, accurate recording of individual growth, and prevention of theft and fraud. These...

The advancement of technologies and the proliferation of new payment services have improved our lives, offering limitless opportunities for individuals and companies in each country to develop their businesses through credit card transactions as a payment method. Consequently, continuous improvement is crucial for these systems, particularly in the...

This study aims to analyze the juridical aspects regarding bad faith related to the element of fraud in the context of accounts payable cases. Default, which is a failure to fulfill a debt payment obligation, often raises the question whether the act can also be considered fraud if it is done in bad faith. The method used in this research is litera...

em>These banking crimes, such as fictitious credit, are a significant issue in the banking sector. These crimes involve fraud, such as collusion between bank personnel and affected consumers, leading to losses for banks, clients, the public, and the government. This study provides a comprehensive analysis of the legal implications of employee misco...

In the age of digital transformation, governance systems in the financial sector face an increasing need to address the complexities of fraud prevention, regulatory compliance, and digital transparency. Traditional governance models often struggle to keep pace with the dynamic, rapidly evolving landscape of financial crime and regulation, especiall...

Fraud detection in financial statements requires auditors to identify intentional offenses resulting in misstatements. Recognizing the red flags of fraud is imperative, indicating the deceptive trail left by perpetrators and necessitating an auditor's skepticism. This study investigates the correlation between auditors' experience and their efficac...

With the advancement of digital economy as well as network technology, blockchain was gradually becoming an important driving force for development of different areas. Data on blockchain is stored in a way which is transparent, cannot be changed easily, and does not need to rely on centralized control. Cryptocurrency, which works through blockchain...

Artificial Intelligence (AI) is revolutionizing policy formulation by enabling data-driven decision-making and enhancing the efficiency of regulatory frameworks. This study explores the role of AI in creating transparent systems that address regulatory compliance and financial fraud prevention, two critical challenges in the modern financial landsc...

In the rapidly changing Internet environment, the availability of online transaction systems enables users to buy and make payment for products and services using the Internet platform through which customers' involvements in online purchasing have become an important trend. However, since the market comprises many different people and cultures, wi...

Background Financial exploitation vulnerability (FEV) denotes the risk for falling victim to financial fraud and older adults reportedly lose an estimated $36 billion annually to scams. Socioemotional and cognitive impairments are potential risk factors for FEV in older adults with dementia. The present study examines whether the socioemotional mea...

The study raises the problem of popularizing the culture of academic integrity in higher education institutions of Ukraine. The author analyzes the origin and meaning of the term "academic integrity", explores the international experience of implementing academic integrity as a moral and ethical value in a modern university. In the article, academi...

The financial sector continues to face mounting challenges related to financial crimes, including money laundering, fraud, and cyber threats. Traditional regulatory compliance mechanisms often struggle to keep up with the increasing complexity and volume of transactions in a rapidly digitizing world. Artificial Intelligence (AI) offers a transforma...

With the rapid development of the capital market, the problem of financial fraud has become increasingly prominent. In 2023, more than 30 listed companies in China will be punished for financial fraud, showing an upward trend. By analyzing five typical cases at home and abroad, this article reveals that financial fraud is common in companies of dif...

Frequent exposure of fraud in online retailing has created consumer distrust in platforms and constrained the sustainability platform-based supply chains. We consider the role of blockchain in countering consumer mistrust and explore its impact on the platform sales modes selection (marketplace, wholesale, and hybrid) in a platform-based supply cha...

The advent of blockchain technology has facilitated the widespread adoption of smart contracts in the financial sector. However, current fraud detection methodologies exhibit limitations in capturing both global structural patterns within transaction networks and local semantic relationships embedded in transaction data. Most existing models focus...

Emerging markets face unique challenges in managing fraud risks due to rapid digital transformation, evolving regulatory frameworks, and limited access to advanced technological infrastructure. This study explores how Artificial Intelligence (AI) can be strategically leveraged to enhance fraud risk management while improving regulatory oversight an...

In emerging markets, financial institutions face significant challenges in managing and mitigating fraud risks due to rapid digitalization, inadequate regulatory frameworks, and evolving criminal tactics. Traditional methods of fraud detection and risk assessment often fall short in addressing these challenges, leading to increased vulnerabilities...

The Theranos Case Study is a true fairy tale. The founder perpetrated a brilliant coup: after studying Steve Jobs in detail, she simply imitated external aspects of the Apple founder’s conduct. In doing so, she obtained incredible institutional support, such as the participation of none other than Henry Kissinger on the Board of Directors’s company...

With its inherent characteristics of decentralization, immutability, and transparency, blockchain technology presents a promising opportunity to revolutionize the South African food supply chains. Blockchain technology, with its decentralized, immutable, and secure nature, offers solutions to these challenges by improving traceability and accountab...

Net-zero emission targets require transparent and efficient carbon credit trading systems. This paper introduces a blockchain-based data visualization framework to enhance decision-making in the production and logistics sectors by simplifying blockchain transaction records and identifying potential arbitrage activities. The framework integrates rea...

O presente artigo tem por objetivo analisar a mudança de elemento de conexão no Direito Internacional Privado (DIPr) à luz dos direitos humanos, questionando se essa mudança se configura como uma fraude à lei ou se, ao contrário, representa a promoção de direitos fundamentais. A discussão é contextualizada pela apresentação do Direito Internacional...

This research aims to analyze the influence of ethical behavior and morality based on integrity and equity sensitivity of accounting students on competency fraud practices. The focus of the research was carried out on accounting students at universities in Serang City, both public and private, with a population of 127 respondents. Through the satur...

Purpose: This study aims to provide empirical evidence of the influence of the hexagon theory on financial reporting fraud in telecommunications companies on the IDX with an observation period of 2019-2023. Methodology/approach: This study uses secondary data. The hexagon theory as an independent variable includes elements of stimulus, financial st...

En 1899, los republicanos triunfaron en las elecciones municipales en Guadalajara. La victoria republicana, repetida en 1901, fue el resultado de una intensa movilización, liderada por una generación de dirigentes que pretendía superar las viejas formas del republicanismo histórico. La mayoría republicana desafió la hegemonía que el conde de Romano...

Purpose: To empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management, and to empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management based on Fraud Hexagon. Research methodology: Secondary data, banking financial report data, statistical analy...

PURPOSE: With a focus on enhancing transparency, lowering the risk of fraud, and ensuring ethical sourcing practices, this research aims to investigate how blockchain and IoT technologies can be incorporated into the diamond supply chain. This study addresses the complexities and challenges of implementing these technologies in an industry characte...

Contract cheating websites are thriving, not only among students but also in the world of professional accreditation, particularly in IT. This fraud undermines trust in certification systems, posing risks for employers who may inadvertently hire unqualified candidates. Vigilance and thorough verification processes are essential to combat certificat...

Objetivo: Explorar os tipos de fraudes em relatórios financeiros ocorridas em empresas brasileiras de capital aberto. Metodologia: Foram analisados os Processos Administrativos Sancionadores (PAS) da Comissão de Valores Mobiliário (CVM) e elaborada a taxonomia das fraudes. Resultados: Sugerem a taxonomia a seguir: superestimação de ativos, transaçõ...

Healthcare insurance fraud imposes a significant financial burden on healthcare systems worldwide, with annual losses reaching billions of dollars. This study aims to improve fraud detection accuracy using machine learning techniques. Our approach consists of three key stages: data preprocessing, model training and integration, and result analysis...

Purpose: To explore the types of fraud in financial reports that occur in publicly traded Brazilian companies. Methodology: The Sanctioning Proceedings (Processos Administrativos Sancionadores - PAS) of the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliário - CVM) were analyzed and a taxonomy of frauds was developed. Resul...

Data stream mining for movement has emerged as an important area of machine learning because of the huge amount of changing and continuous data coming from diverse sources such as social media, business sensors, and mobile communications. The goal of this anomaly identification in the data streams is to find patterns that deviate substantially from...

Corruption is characterized by unethical behaviors such as bribery, fraud, and embezzlement, undermining public trust, distorting resource allocation, and impeding socio-economic development. The primary objective of this thesis is to explore how strengthened financial reporting practices and increased transparency measures can effectively mitiga...