An empirical study of the audit expectation gap in fraud detection : a Singapore perspective by Yang, Chin Chung, Chung, Sang Pok

“…This empirical study analyzes the expectation gap in fraud detection between auditors and informed users of financial statements i.e. financial analyst in five areas in the Singapore context: (i) general knowledge of the role of the auditor; (ii) specific knowledge of the content of an audit; (iii) auditing standards issues; (iv) auditor performance; and (v) management's and director's responsibility for fair financial statements.…”
Get full text

A new framework of feature engineering for machine learning in financial fraud detection by Ikeda, Chie, Ouazzane, Karim, Yu, Qicheng

“…Financial fraud activities have soared despite the advancement of fraud detection models empowered by machine learning (ML). …”
Get full text

An integrated Machine Learning framework for fraud detection: a comparative and comprehensive approach by Ouazzane, Karim, Polykarpou, Thekla, Patel, Yogesh, Li, Jun

“…The theorization of the comparative and comprehensive approach for general-purpose fraud detection will also be accomplished.…”
Get full text

Financial fraud detection based on machine learning: A systematic literature review by Ali, Abdulalem, Abd. Razak, Shukor, Othman, Siti Hajar, Eisa, Taiseer Abdalla Elfadil, Al-Dhaqm, Arafat, Nasser, Maged, Elhassan, Tusneem, Elshafie, Hashim, Abdu Saif, Abdu Saif

“…The review summarizes popular ML techniques used for fraud detection, the most popular fraud type, and evaluation metrics. …”
Get full text

Feature selection using multivariate adaptive regression splines in telecommunication fraud detection by Mohamed Amin, M., Zainal, A., Mohd. Azmi, N. F., Ali, N. A.

Get full text

Credit Card Fraud Detection Based on Improved Variational Autoencoder Generative Adversarial Network by Yuanming Ding, Wei Kang, Jianxin Feng, Bo Peng, Anna Yang

“…Although machine learning and deep learning are widely used in credit card fraud detection, the typical credit card transaction data set is unbalanced, and the fraud data is much less than the normal transaction data, limiting the effectiveness of traditional binary classification algorithms. …”
Get full text

An effective fraud detection using competitive swarm optimization based deep neural network by T Karthikeyan, M Govindarajan, V Vijayakumar

“…Consumers' habitual behaviour is assumed by fraudsters, and fraud trends very quickly. Fraud detection systems must utilize unsupervised learning to identify online payments since some fraudsters initially use online channels before switching towards other methods. …”
Get full text

Online Recruitment Fraud Detection: A Study on Contextual Features in Australian Job Industries by Syed Mahbub, Eric Pardede, A. S. M. Kayes

Subjects: Get full text

A Neural Network Ensemble With Feature Engineering for Improved Credit Card Fraud Detection by Ebenezer Esenogho, Ibomoiye Domor Mienye, Theo G. Swart, Kehinde Aruleba, George Obaido

Subjects: Get full text

Mixed Quantum–Classical Method for Fraud Detection With Quantum Feature Selection by Michele Grossi, Noelle Ibrahim, Voica Radescu, Robert Loredo, Kirsten Voigt, Constantin von Altrock, Andreas Rudnik

Subjects: Get full text

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness by Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian

“…In addition, this research also contributes to strengthening the understanding of the relationship between big data competence, tone of the top, self-efficacy, and fraud detection of financial statements in the Indonesian context.…”
Get full text

Fraud Detection in Credit Card Transactions; Using Parallel Processing of Anomalies in Big Data by Mohammad Reza Taghva, Taha Mansouri, Kamran Feizi, Babak Akhgar

Subjects: Get full text

A Review on Risk Management in Information Systems: Risk Policy, Control and Fraud Detection by Hamed Taherdoost

Subjects: Get full text

Dandelion optimization based feature selection with machine learning for digital transaction fraud detection by Ebtesam Al-Mansor, Mohammed Al-Jabbar, Arwa Darwish Alzughaibi, Salem Alkhalaf

“…Therefore, this study presents an evolutionary computing with fuzzy autoencoder based data analytics for credit card fraud detection (ECFAE-CCFD) technique. The purpose of the ECFAE-CCFD technique is to recognize the presence of credit card fraud (CCF) in real time. …”
Get full text

A Survey of Automated Financial Statement Fraud Detection with Relevance to the South African Context by Wilson Tsakane Mongwe, Katherine Mary Malan

Subjects: Get full text

Credit Card Fraud Detection Using a New Hybrid Machine Learning Architecture by Esraa Faisal Malik, Khai Wah Khaw, Bahari Belaton, Wai Peng Wong, XinYing Chew

Subjects: Get full text

A state of the art survey of data mining-based fraud detection and credit scoring by Zhou Xun, Cheng Sicong, Zhu Meng, Guo Chengkun, Zhou Sida, Xu Peng, Xue Zhenghua, Zhang Weishi

“…The goal of this paper is to provide a dense review of up-to-date techniques for fraud detection and credit scoring, a general analysis on the results achieved and upcoming challenges for further researches.…”
Get full text

An Ensemble-based Fraud Detection Model for Financial Transaction Cyber Threat Classification and Countermeasures by Asma A. Alhashmi, Abdullah M. Alashjaee, Abdulbasit A. Darem, Abdullah F. Alanazi, Rachid Effghi

“…This paper introduces an innovative fraud detection model designed for bank payment transactions using advanced ensembling techniques. …”
Get full text

Forensic Auditing and Fraud Detection in Nigeria: Evidence from Publicly Quoted Commercial Banks by Lilian U Madu-Chima et al.

Subjects: Get full text

Utilizing GANs for Credit Card Fraud Detection: A Comparison of Supervised Learning Algorithms by Bandar Alshawi

Subjects: “…fraud detection…”
Get full text