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Journal articles on the topic 'Identification fraud'

Author: Grafiati

Published: 4 June 2021

Last updated: 5 February 2022

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1

Chen, Wei, Amna Saeed Khalifa, Kate L. Morgan, and Ken T. Trotman. "The effect of brainstorming guidelines on individual auditors’ identification of potential frauds." Australian Journal of Management 43, no. 2 (2017): 225–40. http://dx.doi.org/10.1177/0312896217728560.

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Revised auditing standards and a focus by regulators on the detection of financial statement fraud have resulted in calls for research to examine alternative forms of fraud brainstorming. We examine the effect of using extended brainstorming guidelines, developed in the psychology literature as part of facilitator training, on auditors’ individual brainstorming performance prior to attending the team brainstorming meeting. We find that these additional brainstorming guidelines help auditors identify a greater quantity and quality of potential frauds. Our findings suggest an easy to implement a

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Chen, Wei, Amna Saeed Khalifa, and Ken T. Trotman. "Facilitating Brainstorming: Impact of Task Representation on Auditors' Identification of Potential Frauds." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 1–22. http://dx.doi.org/10.2308/ajpt-50986.

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SUMMARY Individual auditor brainstorming is an important input to group brainstorming. In a setting where multiple potential frauds exist, we examine the effect of brainstorming task representation (simultaneous versus sequential unpacking of potential frauds) on individual auditors' identification of potential frauds and fraud risk assessments. Results from an experiment with experienced auditors show that the sequential unpacking of the brainstorming task into risk categories (potential frauds identified for each category individually) leads to a greater quantity and quality of potential fra

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Ravi, S., J. Thanga Kumar, Dr Linda Joseph, Sumanth Raju Kunjeti, Nandu Vardhan Saniboina, and Sandeel Reddy Endela. "An Unique Methodology for Credit Card Fraud Detection based on Convolutional Neural Network." Alinteri Journal of Agriculture Sciences 36, no. 1 (2021): 277–80. http://dx.doi.org/10.47059/alinteri/v36i1/ajas21041.

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Internet based business, e-Services and numerous other web-based application have expanded the online payment modes, expanding the danger for online frauds. Expansion in fraud rates, analysts began utilizing distinctive machine learning strategies to identify and dissect frauds in online exchanges. The principle point of the paper is to plan and build up a novel fraud identification strategy for Streaming Transaction Data, with a target, to dissect the previous exchange subtleties of the clients and concentrate the personal conduct standards. This paper proposes a canny model for detecting fra

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Chen, Clara Xiaoling, Ken T. Trotman, and Flora (Hailan) Zhou. "Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams." Accounting Review 90, no. 1 (2014): 175–98. http://dx.doi.org/10.2308/accr-50855.

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ABSTRACT In this study, we examine whether interacting hierarchical teams outperform nominal hierarchical teams in electronic brainstorming. Our hierarchical audit teams were composed of 111 managers and seniors from two Big 4 accounting firms. We compare fraud brainstorming outcomes between nominal and interacting teams for two tasks of varying complexity: a simpler task of fraud risk factor identification and a more complex task of fraud hypothesis generation. We find that nominal teams generate a significantly larger number of unique fraud risk factors and fraud hypotheses than interacting

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Zheng, Yuan, Xiaolan Ye, and Ting Wu. "Using an Optimized Learning Vector Quantization- (LVQ-) Based Neural Network in Accounting Fraud Recognition." Computational Intelligence and Neuroscience 2021 (June 28, 2021): 1–10. http://dx.doi.org/10.1155/2021/4113237.

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With the continuous development and wide application of artificial intelligence technology, artificial neural network technology has begun to be used in the field of fraud identification. Among them, learning vector quantization (LVQ) neural network is the most widely used in the field of fraud identification, and the fraud identification rate is relatively high. In this context, this paper explores this neural network technology in depth, uses the same fraud sample to test the fraud recognition rate of these two models, and proposes an optimized LVQ-based combined neural network fraud risk re

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Simon, Chad A. "Individual Auditors' Identification of Relevant Fraud Schemes." AUDITING: A Journal of Practice & Theory 31, no. 1 (2012): 1–16. http://dx.doi.org/10.2308/ajpt-10169.

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SUMMARY In this study, I experimentally investigate whether focusing on management's goals helps individual auditors identify ways management may be committing fraud (i.e., fraud schemes). I also examine whether forming independent expectations for a client's reported results enhances the benefits of focusing on management's goals. I find that auditors who are prompted to link relevant information to client management's goals identify more relevant fraud schemes than auditors who are not prompted to perform this process. However, I do not find that forming independent expectations for the clie

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Qin, Rongyuan. "Identification of Accounting Fraud Based on Support Vector Machine and Logistic Regression Model." Complexity 2021 (April 10, 2021): 1–11. http://dx.doi.org/10.1155/2021/5597060.

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The authenticity of the company’s accounting information is an important guarantee for the effective operation of the capital market. Accounting fraud is the tampering and distortion of the company’s public disclosure information. The continuous outbreak of fraud cases has dealt a heavy blow to the confidence of investors, shaken the credit foundation of the capital market, and hindered the healthy and stable development of the capital market. Therefore, it is of great theoretical and practical significance to carry out the research on the identification and governance of accounting fraud. Tra

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Găbudeanu, Larisa, Iulia Brici, Codruța Mare, Ioan Cosmin Mihai, and Mircea Constantin Șcheau. "Privacy Intrusiveness in Financial-Banking Fraud Detection." Risks 9, no. 6 (2021): 104. http://dx.doi.org/10.3390/risks9060104.

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Specialty literature and solutions in the market have been focusing in the last decade on collecting and aggregating significant amounts of data about transactions (and user behavior) and on refining the algorithms used to identify fraud. At the same time, legislation in the European Union has been adopted in the same direction (e.g., PSD2) in order to impose obligations on stakeholders to identify fraud. However, on the one hand, the legislation provides a high-level description of this legal obligation, and on the other hand, the solutions in the market are diversifying in terms of data coll

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Hong, Young-Ran, and Dong-Soo Kim. "Fraud Click Identification Using Fingerprinting Method." Journal of Society for e-Business Studies 16, no. 3 (2011): 159–68. http://dx.doi.org/10.7838/jsebs.2011.16.3.159.

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10

Endres, Kyle, and Costas Panagopoulos. "Photo identification laws and perceptions of electoral fraud." Research & Politics 8, no. 3 (2021): 205316802110304. http://dx.doi.org/10.1177/20531680211030435.

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Photo identification (ID) laws are often passed on the premise that they will prevent voter fraud and/or reduce perceptions of electoral fraud. The impact of ID laws on perceptions of electoral fraud remains unsettled and is complicated by widespread confusion about current voting requirements. In the 2017 Virginia election, we fielded an experiment, with an advocacy organization, evaluating the effects of the organization’s outreach campaign. We randomized which registered voters were mailed one of three informational postcards. After the election, we surveyed subjects about electoral integri

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이명걸 and YoungGyu Ahn. "Fraud Triangle Theory and Identification of Financial Fraud From China’s Listed Company." Korea International Accounting Review ll, no. 58 (2014): 470–87. http://dx.doi.org/10.21073/kiar.2014..58.024.

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12

Carpenter, Tina D. "Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99." Accounting Review 82, no. 5 (2007): 1119–40. http://dx.doi.org/10.2308/accr.2007.82.5.1119.

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SAS No. 99 requires brainstorming sessions on each audit to help auditors detect fraud. This study investigates audit team brainstorming sessions and the resulting fraud judgments. The psychology literature provides mixed results on the benefits of brainstorming. Results from my experiment suggest that while the overall number of ideas is reduced, brainstorming audit teams generate more quality fraud ideas than individual auditors generate before the brainstorming session. Further, audit teams generate new quality fraud ideas during the brainstorming session. Results also suggest that audit te

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Geng, Xiuqin, and Dawei Yang. "Intelligent Prediction Mathematical Model of Industrial Financial Fraud Based on Data Mining." Mathematical Problems in Engineering 2021 (August 3, 2021): 1–8. http://dx.doi.org/10.1155/2021/8520094.

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The essence of enterprise financial modeling is to use mathematical models to classify and sort out all kinds of enterprise information according to the main line of value creation and on this basis to complete the analysis, prediction, and value evaluation of enterprise financial situation. A reasonable financial model is also an effective means to reduce financial fraud. In this paper, a financial fraud identification model is constructed based on empirical data. In the process of model construction, the primary feature set is selected according to the financial fraud motivation theory, and

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Haoxiang, Wang, and Smys S. "A Survey on Digital Fraud Risk Control Management by Automatic Case Management System." March 2021 3, no. 1 (2021): 1–14. http://dx.doi.org/10.36548/jeea.2021.1.001.

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In this digital era, a huge amount of money had been laundered via digital frauds, which mainly occur in the timeframe of electronic payment transaction made by first-time credit/debit card users. Currently, Finance organizations are facing several fraud attempts and it likely happens due to the current infrastructure, which only has an older database.. The current infrastructure diminishes the working environment of any finance organization sector with frequent fraud attempts. In this perspective, the roposed research article provides an overview for the development of an automated prevention

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15

SELISHCHEV, Serhii. "Fraud risk identification in project management in transport and logistics business." Economics. Finances. Law, no. 5 (May 26, 2021): 13–15. http://dx.doi.org/10.37634/efp.2021.5.3.

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The paper proves the importance of working with the risks associated with fraud in the development of projects related to the transport and logistics business. The main, most common types of fraud are considered. Actions to prevent and reduce the risk of fraud and eliminate its consequences are proposed. The basic parameters of the transport and logistics business are quality, speed and cost. In Ukraine, these parameters often do not meet the established requirements. This is due to the depreciation of fixed assets, on the one hand, and often, low skills of workers who carry out the developmen

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Ruggieri, Lynn. "From Horses To Log Cabins A $9 Million Embezzlement Case: How Did The Owner Not Know?" Journal of Business Case Studies (JBCS) 8, no. 6 (2012): 575–84. http://dx.doi.org/10.19030/jbcs.v8i6.7379.

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The recent economic recession has forced companies to tighten the reins on expenses and fraud is one expense that companies cannot afford. Fraud, however, is becoming a much larger problem for business. This actual fraud case by an employee at a privately held company details how a $9 million embezzlement fraud was committed and detected. This case highlights the identification of the fraud, analysis through the use of the fraud triangle and the weaknesses in the internal control of the organization. This case identifies auditing issues and fraud examination procedures.

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Doosti, Abbas, Payam Ghasemi Dehkordi, and Ebrahim Rahimi. "Molecular assay to fraud identification of meat products." Journal of Food Science and Technology 51, no. 1 (2011): 148–52. http://dx.doi.org/10.1007/s13197-011-0456-3.

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18

Carpenter, Tina D., and Jane L. Reimers. "Professional Skepticism: The Effects of a Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions." Behavioral Research in Accounting 25, no. 2 (2013): 45–69. http://dx.doi.org/10.2308/bria-50468.

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ABSTRACT: The Public Company Accounting Oversight Board (PCAOB), in its recent auditor inspections, cited a lack of professional skepticism and selection of appropriate audit procedures as serious problems for auditors, and suggested that the tone set by audit partners is critical for auditors' fraud investigations. We investigate selected components of Nelson's (2009) model of professional skepticism: the effects of the partner's emphasis on professional skepticism and the effect of the level of fraud indicators on auditors' identification of fraud risk factors, auditors' fraud risk assessmen

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19

Schultz, David. "Is Voter Fraud Like Littering?: Empirical and Methodological Considerations." American Review of Politics 33 (November 1, 2012): 233–43. http://dx.doi.org/10.15763/issn.2374-7781.2012.33.0.233-243.

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The dispute over the extent of voter fraud and voter identification is certain to affect to the 2012 elections. But this debate is muddled in a methodological and evidentiary mess, conducted with little or no reliable data. This article examines the methodological issues in studying voter fraud. The basic argument is that arguments about fraud are often made without reference to a methodology dictated by good social science research. In effect, assertions of voter fraud often invoke untestable claims. Second, inference that the few reported instances of fraud are proof of more extensive occurr

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20

Agostini, Marisa. "Two common steps in firms’ failing path." Risk Governance and Control: Financial Markets and Institutions 3, no. 1 (2013): 108–21. http://dx.doi.org/10.22495/rgcv3i1c1art5.

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This paper aims to identify two steps which are common to the path of all failing firms and result from their financial statements. Their identification support the explanation of business failure (in both fraud and no-tort cases) as encouraged by authoritative literature (Cybinski, 2001; Parker, 2012). The analysis has been conducted through all the fraud cases (and the matched not-tort cases) mentioned by WebBRD. It has been developed through different phases: content analysis for the identification and categorization of micro-failures, a deep analysis of time variable and the implementation

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21

Gong, Jibing, Hekai Zhang, and Weixia Du. "Research on Integrated Learning Fraud Detection Method Based on Combination Classifier Fusion (THBagging): A Case Study on the Foundational Medical Insurance Dataset." Electronics 9, no. 6 (2020): 894. http://dx.doi.org/10.3390/electronics9060894.

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In recent years, the number of fraud cases in basic medical insurance has increased dramatically. We need to use a more efficient method to identify the fraudulent users. Therefore, we deploy the cloud edge algorithm with lower latency to improve the security and enforceability in the operation process. In this paper, a new feature extraction method and model fusion technology are proposed to solve the problem of basic medical insurance fraud identification. The feature second-level extraction algorithm proposed in this paper can effectively extract important features and improve the predictio

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Abbas, Doosti, Abbasi Pejman, and Ghorbani Dalini Sadegh. "Fraud identification in fishmeal using polymerase chain reaction (PCR)." African Journal of Biotechnology 10, no. 59 (2011): 12762–65. http://dx.doi.org/10.5897/ajb11.2997.

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23

O Henriques, Henrique, Heraldo L S Almeida, Marcio Z Fortes, Felipe B Carregosa, and Wlademir L Moura. "Prospecting and Fraud Combat Actions Identification to Commercial Losses." IEEE Latin America Transactions 13, no. 12 (2015): 3851–62. http://dx.doi.org/10.1109/tla.2015.7404919.

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Majewski, Wojciech. "Integrated Platform for Identification and Verification of Insurance Crime as a Modern Tool to Combat Insurance Fraud – Legal Conditions." Prawo Asekuracyjne 4, no. 101 (2019): 70–83. http://dx.doi.org/10.5604/01.3001.0013.6743.

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This article aims at outlining the role of the Insurance Guarantee Fund in preventing the phenomena related to insurance crime by means of the Integrated Platform for Identification and Verification of Insurance Crime.It also discusses the legal possibilities and limitations of sharing and exchanging data related to the operation of the anti-fraud platform. Being the only entity entitled to process motor insurance data centrally, the Fund plays a leading role in eliminating fraud in this field. At the same time, the article provides an analysis of legal issues related to the Fund's rights in t

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Knapp, Michael C., and Carol A. Knapp. "Of Hurricanes and Harness Racing: The Accounting Fraud at DHB Industries, Inc." Issues in Accounting Education 28, no. 1 (2012): 131–52. http://dx.doi.org/10.2308/iace-50297.

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ABSTRACT: This instructional case focuses on an accounting and financial reporting fraud involving DHB Industries, Inc., the nation's largest manufacturer of bullet-resistant vests. Three executives of this Securities and Exchange Commission (SEC) registrant, including its founder and CEO, masterminded a large-scale fraud that grossly misrepresented DHB's financial statements. The three executives colluded to conceal their misdeeds from the four accounting firms that served as the company's independent auditors over the course of the fraud. In late 2010, a federal jury convicted DHB's former C

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Hammersley, Jacqueline S. "A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks." AUDITING: A Journal of Practice & Theory 30, no. 4 (2011): 101–28. http://dx.doi.org/10.2308/ajpt-10145.

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SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect that auditor knowledge, especially fraud knowledge, will significantly affect auditor performance in audit program modification tasks through its effects on fraud risk factor identification and hypothesis generation. Further, due to fraud's rarity, I expect that this knowledge is acquired primarily through indirect experience

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Li, Chenglong, Ning Ding, Haoyun Dong, and Yiming Zhai. "Application of Credit Card Fraud Detection Based on CS-SVM." International Journal of Machine Learning and Computing 11, no. 1 (2021): 34–39. http://dx.doi.org/10.18178/ijmlc.2021.11.1.1011.

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With the development of e-commerce, credit card fraud is also increasing. At the same time, the way of credit card fraud is also constantly innovating. Support Vector Machine, Logical Regression, Random Forest, Naive Bayes and other algorithms are often used in credit card fraud identification. However, the current fraud detection technology is not accurate, and may cause significant economic losses to cardholders and banks. This paper will introduce an innovative method to optimize the support vector machine by cuckoo search algorithm to improve its ability of identifying credit card fraud. C

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Agostinho, PJF, and CJ Cherry. "The significance of claims fraud in microinsurance and a statistical method to channel limited fraud identification resources." South African Actuarial Journal 16, no. 1 (2016): 143. http://dx.doi.org/10.4314/saaj.v16i1.6.

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Klimek, Libor. "Misuse of Contactless Payment Cards with Radio-Frequency Identification." Masaryk University Journal of Law and Technology 14, no. 2 (2020): 259–74. http://dx.doi.org/10.5817/mujlt2020-2-5.

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Counterfeiting of means of payment is one of European crimes. The Treaty on the Functioning of the European Union lists counterfeiting of means of payment as one of the areas of particularly serious crime with a cross-border dimension. At the European Union level a brand-new legislative instrument harmonising counterfeiting of means of payment has been adopted – the Directive (EU) 2019/713 on combating fraud and counterfeiting of non-cash means of payment. This Directive establishes minimum rules concerning the definition of criminal offences and sanctions in the areas of fraud and counterfeit

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Knežević, Snežana, Aleksandar Živković, and Stefan Milojević. "The role and importance of internal control and internal audit in the prevention and identification of fraudulent actions in banks." Bankarstvo 50, no. 1 (2021): 66–89. http://dx.doi.org/10.5937/bankarstvo2101066k.

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Modern banks have a specific role and a whole range of functions of paramount importance, as financial institutions for granting loans, creating loans, mobilizing savings and economic development. In the financial sector, there is a growing number of people who are using increasingly innovative and creative ways of targeting all perceived weaknesses in banks and credit approval systems. The persons committing fraud have become increasingly sophisticated, which means that measures to prevent fraud must be constantly developed to ensure that they are able to deal with the threat. The fight again

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Han, Dan. "Researches of Detection of Fraudulent Financial Statements Based on Data Mining." Journal of Computational and Theoretical Nanoscience 14, no. 1 (2017): 32–36. http://dx.doi.org/10.1166/jctn.2017.6119.

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Financial statement fraud has been one of the biggest challenges in the modern business world. Financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. In this paper, the effectiveness of Data Mining (DM) classification techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS are explored. Our study investigates the usefulness of Data Mining techniques including Decision Trees, Neural Networks and Bayesian Belief Networks in the identif

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Kashyap, Navneet, B. K. Pandey, and H. L. Mandoria. "Analysis of Pattern Identification Using Graph Database for Fraud Detection." Oriental journal of computer science and technology 9, no. 2 (2016): 81–91. http://dx.doi.org/10.13005/ojcst/9.02.04.

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33

Atkeson, Lonna Rae, R. Michael Alvarez, Thad E. Hall, and J. Andrew Sinclair. "Balancing Fraud Prevention and Electoral Participation: Attitudes Toward Voter Identification." Social Science Quarterly 95, no. 5 (2014): 1381–98. http://dx.doi.org/10.1111/ssqu.12110.

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., Nandini B. "A SURVEY ON IDENTIFICATION OF RANKING FRAUD FOR MOBILE APPLICATIONS." International Journal of Research in Engineering and Technology 05, no. 03 (2016): 473–78. http://dx.doi.org/10.15623/ijret.2016.0503085.

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Ghovvati, S., M. R. Nassiri, S. Z. Mirhoseini, A. Heravi Moussavi, and A. Javadmanesh. "Fraud identification in industrial meat products by multiplex PCR assay." Food Control 20, no. 8 (2009): 696–99. http://dx.doi.org/10.1016/j.foodcont.2008.09.002.

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Zha, Daiming, Xiumei Xing, and Fuhe Yang. "A multiplex PCR assay for fraud identification of deer products." Food Control 21, no. 10 (2010): 1402–7. http://dx.doi.org/10.1016/j.foodcont.2010.04.013.

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Sezer, Banu, Sahin Durna, Gonca Bilge, Aysel Berkkan, Atilla Yetisemiyen, and Ismail Hakki Boyaci. "Identification of milk fraud using laser-induced breakdown spectroscopy (LIBS)." International Dairy Journal 81 (June 2018): 1–7. http://dx.doi.org/10.1016/j.idairyj.2017.12.005.

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Edelson, Jack, Alexander Alduncin, Christopher Krewson, James A. Sieja, and Joseph E. Uscinski. "The Effect of Conspiratorial Thinking and Motivated Reasoning on Belief in Election Fraud." Political Research Quarterly 70, no. 4 (2017): 933–46. http://dx.doi.org/10.1177/1065912917721061.

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Belief in electoral fraud has received heightened attention due to elite rhetoric and controversial voter identification (ID) laws. Using a two-wave national survey administered before and after the 2012 election, we examine the individual-level correlates of belief in a range of election-related conspiracy theories. Our data show that partisanship affects the timing and content of belief in election-related conspiracy theories, but a general disposition toward conspiratorial thinking strongly influences those beliefs. Support for voter ID laws, in contrast, appears to be driven largely by par

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Fadina, Yulia P. "CRIMINAL-LEGAL CHARACTERISTIC OF FRAUD ON THE INTERNET." Yugra State University Bulletin 13, no. 1-2 (2017): 117–21. http://dx.doi.org/10.17816/byusu2017131-2117-121.

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Fraud is one of the most common crimes against property, so, it is paid enough attention to it in the literature. At the same time the methods of fraud are constantly changing, and new means of committing crimes of the kind that requires changes in legislation. The study of peculiarities of criminal liability for crimes in sphere of the computer information, identification of gaps in this area and offer possible ways of their solutions is extremely relevant.

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Yu, So-Jin, and Jin-Sung Rha. "Research Trends in Accounting Fraud Using Network Analysis." Sustainability 13, no. 10 (2021): 5579. http://dx.doi.org/10.3390/su13105579.

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Accounting fraud is a highly unethical management activity with a significant negative influence on stakeholders, which can harm a firm’s long-term sustainability prospects. Given the considerable progress in this field, a comprehensive theoretical organization of the research, along with a trend analysis, are needed. This study employed network text analysis to systematically analyze the research trends in accounting fraud by combining text mining techniques and network analysis. Unlike other studies on research trends that present statistical data by classifying research topics and methodolo

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Kolesnikova, E. N., and N. N. Trushina. "PROBLEMS OF DETECTION AND DOCUMENTATION OF FRAUD IN THE AGRO-INDUSTRIAL COMPLEX." Bulletin of Udmurt University. Series Economics and Law 29, no. 6 (2019): 861–67. http://dx.doi.org/10.35634/2412-9593-2019-29-6-861-867.

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Agricultural production and processing are among the most criminogenic spheres of economic relations. It should be noted that the works devoted to the study of the totality of social relations aimed at the use of special knowledge in the identification and documentation of fraud committed in the agro-industrial complex are not enough. The analysis of statistical data on the state of economic crime in agriculture indicates that among the criminal encroachments in agriculture, most of them account for fraud, and the territorial distribution of crime indicates the need to intensify the fight agai

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Tang, Jiali, and Khondkar E. Karim. "Financial fraud detection and big data analytics – implications on auditors’ use of fraud brainstorming session." Managerial Auditing Journal 34, no. 3 (2019): 324–37. http://dx.doi.org/10.1108/maj-01-2018-1767.

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PurposeThis paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards.Design/methodology/approachThe authors review the literature related to fraud, brainstorming sessions and Big Data, and propose a model that auditors can follow during the brainstorming sessions by applying Big Data analytics at different steps.FindingsThe existing audit practice aimed at identifying the fraud risk factors needs enhancement, due to the inefficient use of unstructured data. The brainstorming session provides a useful setting for such concern as

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Кочинев, Yuriy Kochinev, Виноградова, and O. Vinogradova. "Identification of the facts and the evidence obtained Unscrupulous entity." Auditor 1, no. 1 (2015): 32–39. http://dx.doi.org/10.12737/12788.

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The article describes the steps of the auditor in relation to the identification of unfair entity and obtain appropriate evidence of premeditation. Proposed in the article recommendations include an assessment of the risks of material misstatement due to fraud, identity revealed distortion as possible, deliberate, premeditated taking of evidence identified misstatements

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Nikulina, O. M., and M. V. Vrublevskaya. "Identification by the auditor in corporate fraud schemes with current assets." Problemy ucheta i finansov, no. 25 (March 1, 2017): 42–44. http://dx.doi.org/10.17223/22229388/25/6.

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PEREZ, JULIANA, and EVA GARCIA-VAZQUEZ. "Genetic Identification of Nine Hake Species for Detection of Commercial Fraud." Journal of Food Protection 67, no. 12 (2004): 2792–96. http://dx.doi.org/10.4315/0362-028x-67.12.2792.

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This study describes the 5S rRNA gene as a simple and reliable one-step PCR-based genetic marker that allows unambiguous identification of Merluccius paradoxus, Merluccius senegalensis, Merluccius australis, Merluccius gayi, Merluccius bilinearis, Merluccius hubbsi, and Macruronus magellanicus. The marker is based on differences in length at the nontranscribed spacer within the 5S rRNA genes and is robust enough for identification of processed products, such as fish fingers and other precooked commercial hake. Further restriction fragment length polymorphism analysis at the mitochondrial cytoc

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Chen, Min, Varghese S. Jacob, Suresh Radhakrishnan, and Young U. Ryu. "Can Payment-per-Click Induce Improvements in Click Fraud Identification Technologies?" Information Systems Research 26, no. 4 (2015): 754–72. http://dx.doi.org/10.1287/isre.2015.0598.

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Westerski, Adam, Rajaraman Kanagasabai, Eran Shaham, Amudha Narayanan, Jiayu Wong, and Manjeet Singh. "Explainable anomaly detection for procurement fraud identification—lessons from practical deployments." International Transactions in Operational Research 28, no. 6 (2021): 3276–302. http://dx.doi.org/10.1111/itor.12968.

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Pandey, Arpit. "Cyber Security: Cyber Fraud on Carding: A Review." International Journal for Research in Applied Science and Engineering Technology 9, no. VII (2021): 2525–29. http://dx.doi.org/10.22214/ijraset.2021.36882.

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This chapter provides one person case study of Mr. Dan DeFilippi who was arrested for master card fraud by the US u. s. SS in December 2004. The episode delves into the psychology of a cybercriminal and also the inside workings of master card fraud. A background context of master card fraud is presented to border the first interview. Slightly on the identification of issues and controversies with reference to carding is then given. Finally, the convicted cybercriminal turned key informant makes advice on how to reduce the growing prevalence of cybercrime. A giant finding is that master card fr

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Honchar, Liubov, Anzhela Malakhova, and Olha Nevkypila. "FINANCIAL FRAUD AND SECURITY." INNOVATIVE ECONOMY, no. 3-4 (2021): 170–74. http://dx.doi.org/10.37332/2309-1533.2021.3-4.24.

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Purpose. The aim of the study is to characterize the features of financial fraud in enterprises and in people’s lives, to identify identification criteria and substantiate practical recommendations for ways to minimize it in modern conditions. Methodology of research. The methodological basis of the study was scientific methods of cognition, based on a systematic approach to solving problems. A number of general and special scientific research methods were used to achieve this goal and obtain research results: dialectical; monographic (when processing scientific publications); system analysis

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Barreto, Matt A., Stephen A. Nuño, and Gabriel R. Sanchez. "The Disproportionate Impact of Voter-ID Requirements on the Electorate—New Evidence from Indiana." PS: Political Science & Politics 42, no. 01 (2009): 111–16. http://dx.doi.org/10.1017/s1049096509090283.

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On January 8, 2008, the United States Supreme Court heard arguments inCrawford v. Marion County Election Board, a case related to the discriminatory effects of voter-identification laws in the state of Indiana. Indiana has one of the most stringent voting requirements in the nation, as voters are required to present an up-to-date photo identification issued by the federal or state government in order to cast a ballot. Plaintiffs argued that the Indiana requirements prevent significant and unequal obstacles to the right to vote. The state argued that Indiana had the right to enforce strict requ

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