The effect of auditor's competence, experience, professional ethics, and auditor's professional skepticism on the auditor's ability in detecting fraud by Salman Jumaili, Sri Rahayu, Rahayu Rahayu

Subjects: “…competence, auditor experience, professional ethics, auditor professional skepticism, fraud detecting…”
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A problem-agnostic approach to feature selection and analysis using SHAP by John T. Hancock, Taghi M. Khoshgoftaar, Qianxin Liang

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Quantitative Detection of Financial Fraud Based on Deep Learning with Combination of E-Commerce Big Data by Jian Liu, Xin Gu, Chao Shang

“…This method builds a deep neural network model with multiple hidden layers, learns the characteristic expression of the data, and fully depicts the rich internal information of the data, thereby improving the accuracy of financial fraud detection. Experimental results show that this method can effectively learn the essential characteristics of the data, and significantly improve the detection rate of fraud detection algorithms.…”
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Comparison of Attenuated Total Reflectance Mid-Infrared, Near Infrared, and 1H-Nuclear Magnetic Resonance Spectroscopies for the Determination of Coffee’s Geographical Origin by Jessica Medina, Diana Caro Rodríguez, Victoria A. Arana, Andrés Bernal, Pierre Esseiva, Julien Wist

“…In conclusion, ATR-mIR, a less common technique in the field of coffee adulteration and fraud detection, emerges as a strong candidate, faster and with lower cost compared to 1H-NMR and more discriminating compared to NIR.…”
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Navigating Auditing Risks in the Crypto Asset Landscape by Georgiana-Iulia LAZEA (TRIFA), Ovidiu-Constantin BUNGET, Anca-Diana BALAN, Mircea Stefan SOLOVASTRU

“…This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the complexities of valuation, compliance, and fraud detection. Starting from a bibliometric visualisation in VOSviewer, it points out thematic trends and key concepts in crypto auditing. …”
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Development of Accounting Through Automation and Artificial Intelligence by Claudiu BRÂNDAȘ, Ioan MINDA

“…The integration of AI in accounting enhances processes like financial reporting, fraud detection, and cost analysis by automating labor-intensive tasks and providing real-time, data-driven insights. …”
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Rapid Analysis Procedures for Triglycerides and Fatty Acids as Pentyl and Phenethyl Esters for the Detection of Butter Adulteration Using Chromatographic Techniques by Daniele Naviglio, Marina Dellagreca, Francesco Ruffo, Anna Andolfi, Monica Gallo

“…This paper presents the development of three methods for quality control, fraud detection, and authentication of butter fat and other oils/fats using chromatographic techniques, with one method for triglycerides and two methods for fatty acids (FAs). …”
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BidCorpus: A multifaceted learning dataset for public procurementHugging Face by Weslley Lima, Victor Silva, Jasson Silva, Ricardo Lira, Anselmo Paiva

“…The models could also tolerate intentional changes made to bidding notices to evade fraud detection. All the resources from this work are publicly available, including the documents, pre-processing scripts, and training and evaluation of the models. …”
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Heterogeneous Network-Based Chronic Disease Progression Mining by Chenfei Sun, Qingzhong Li, Lizhen Cui, Hui Li, Yuliang Shi

“…They also do not take into account the different medication stages of the same chronic disease, which is of great help when conducting healthcare insurance fraud detection and reducing healthcare costs. In this paper, we propose a heterogeneous network-based chronic disease progression mining method to improve the current understanding on the progression of chronic diseases, including orphan diseases. …”
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A Comprehensive Investigation of Anomaly Detection Methods in Deep Learning and Machine Learning: 2019–2023 by Shalini Kumari, Chander Prabha, Asif Karim, Md. Mehedi Hassan, Sami Azam

“…AD is crucial for various applications, including network security, fraud detection, predictive maintenance, fault diagnosis, and industrial and healthcare monitoring. …”
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A Comprehensive Review of AI’s Current Impact and Future Prospects in Cybersecurity by Abdullah Al Siam, Moutaz Alazab, Albara Awajan, Nuruzzaman Faruqui

“…This study offers a comprehensive literature review on the role, effect, and future prospects of AI across five critical areas of cybersecurity: threat detection, endpoint security, phishing and fraud detection, network security, and adaptive authentication. …”
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USING ARTIFICIAL INTELLIGENCE (AI) AND DEEP LEARNING TECHNIQUES IN FINANCIAL RISK MANAGEMENT by Joseph Olorunfemi AKANDE

“…Well-researched fields include credit rating, fraud detection, bankruptcy prediction, and volatility forecasting. …”
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USING ARTIFICIAL INTELLIGENCE (AI) AND DEEP LEARNING TECHNIQUES IN FINANCIAL RISK MANAGEMENT by Joseph Olorunfemi AKANDE

“…Well-researched fields include credit rating, fraud detection, bankruptcy prediction, and volatility forecasting. …”
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Designing the strategic model of online banking relational marketing in the fourth industrial revolution with the foundation's data approach. by Aliasghar Atarodi, arezo ahmadi danyali, nader gharib nawaz

“…Mohammadi fateh et al, (2022) showed that the technologies of the fourth industrial revolution are big data, biological identification system, fraud detection technologies, contactless ATM, data mining, cloud computing, marketing, versatile channel, artificial intelligence, fintech, biometrics, blockchain, intelligent social networks, artificial neural networks, remote monitoring technologies, commercial Internet of Things, and digital account, respectively. …”
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Paying for crime: frauds in DPVAT insurance and their impacts on society by Beatriz Peres Lopes, João Vinícius França Carvalho

“…Using the Actuarial Credibility Theory, and a official database, the discrepancy between the DPVAT claims ratio and the claims ratios of other private automobile insurance lines of business, proxies for the ideal premium formation for having better system of frauds detection and prevention. The results indicate significant differences among the values. …”
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