A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits ☆
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کلاهبرداری کاری بر پایه فریب است که کس یا کسانی برای کسب نفع خود یا موسسه ای انجام می دهند. کلاه برداری در بسیاری از کشورها جرم است، اگر چه مصداق های آن در نظام های گوناگون قضایی فرق می کند. کلاهبرداری چیست ؟ کلاهبرداری جرمی است که با تعریف عمل کلاهبردار شناخته می شود به این معنی کلاهبردار با فریب طعمه خود به شکار مال او می پردازد و برای فریب طعمه حیله بکار می برد از این نظر است که در کلاهبرداری مجنی علیه یعنی فردی که مورد کلاهبرداری واقع شده است مال خود را با رضایت در اختیار کلاهبردار قرار می دهد و این وجه متمایز کننده این جرم از دیگر جرایم بر علیه اموال است که کلاهبرداری یکی از این دسته جرائم است. کلاهبردار با انجام مانور متقلبانه،صحنه سازی،پشت هم اندازی موجب اغفال شاکی می گرددو بواسطه اغفال مالک می تواند مال او را در اختیار خود بگیرد.
در این صفحه، تعداد 174 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع کلاه برداری آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
An application of capital allocation principles to operational risk and the cost of fraud
Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud
Detecting online auction shilling frauds using supervised learning
Learned lessons in credit card fraud detection from a practitioner perspective
Corporate fraud and the value of reputations in the product market
Perceived importance of red flags across fraud types
Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud
Executive integrity, audit opinion, and fraud in Chinese listed firms
Pricing fraud detection in online shopping malls using a finite mixture model
Trust fraud: A crucial challenge for China’s e-commerce market
A cost-sensitive decision tree approach for fraud detection
Finding the needle: A risk-based ranking of product listings at online auction sites for non-delivery fraud prediction
Do newspaper articles on card fraud affect debit card usage?
The fog of fraud – Mitigating fraud by strategic ambiguity
An effective early fraud detection method for online auctions
Overcoming selectivity bias in evaluating new fraud detection systems for revolving credit operations
Triangulation of audit evidence in fraud risk assessments
An examination of anonymous and non-anonymous fraud reporting channels
A probabilistic approach to fraud detection in telecommunications
Stock fraud detection using peer group analysis
Applying a real-world fraud to multiple learning objectives: Considerations and an example from the systems course
The design of FFML: A rule-based policy modelling language for proactive fraud management in financial data streams
Bagging k-dependence probabilistic networks: An alternative powerful fraud detection tool
Framing, decision-aid systems, and culture: Exploring influences on fraud investigations
Detection of frauds and other non-technical losses in a power utility using Pearson coefficient, Bayesian networks and decision trees
Forging success: Soviet managers and accounting fraud, 1943–1962
Detecting fraud in online games of chance and lotteries
A novel two-stage phased modeling framework for early fraud detection in online auctions
Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming
The relation between earnings management and financial statement fraud
Detecting complex account fraud in the enterprise: The role of technical and non-technical controls
A support vector machine-based model for detecting top management fraud
The application of data mining techniques in financial fraud detection: A classification framework and an academic review of literature
A computational model for financial reporting fraud detection
Data mining for credit card fraud: A comparative study
A data mining framework for detecting subscription fraud in telecommunication
Detection of financial statement fraud and feature selection using data mining techniques
Decision Engineering Analysis of Fraud Information Disclosure after China's Share-Splitting Reform
An expert system for detecting automobile insurance fraud using social network analysis
Electoral fraud, the rise of Peron and demise of checks and balances in Argentina
Internal fraud risk reduction: Results of a data mining case study
Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk
A hybrid model for plastic card fraud detection systems
Data mining journal entries for fraud detection: An exploratory study
Two models to investigate Medicare fraud within unsupervised databases
An economic model of optimal fraud control and the aftermarket for security services in online marketplaces
Exploring Sarbanes–Oxley’s effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective
Designing an expert system for fraud detection in private telecommunications networks
Credit card fraud detection: A fusion approach using Dempster–Shafer theory and Bayesian learning
Identifying disgruntled employee systems fraud risk through text mining: A simple solution for a multi-billion dollar problem
Using the artificial neural network to predict fraud litigation: Some empirical evidence from emerging markets
Association rules applied to credit card fraud detection
Corporate fraud and the audit expectations gap: A study among business managers
Determinants of banks’ risk exposure to new account fraud – Evidence from Germany
An investigation of Zipf's Law for fraud detection (DSS#06-10-1826R(2))
A Bayesian dichotomous model with asymmetric link for fraud in insurance
X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud
Off-the-peg and bespoke classifiers for fraud detection
An application of supervised and unsupervised learning approaches to telecommunications fraud detection
Implicit recourse and credit card securitizations: What do fraud losses reveal?
Real-time credit card fraud detection using computational intelligence
Effects of the fraud triangle on students’ risk assessments
Warning signals for potential accounting frauds in blue chip companies – An application of adaptive resonance theory
Rationalization of financial statement fraud in government: An Austrian perspective
An “American Dream” theory of corporate executive Fraud