significant amounts of data about transactions (and user behavior) and on refining the algorithms used to identify fraud. At the … obligations on stakeholders to identify fraud. However, on the one hand, the legislation provides a high-level description of this … and aggregation of data for fraud identification purposes and responsibility of stakeholders in the identification of …

Accruals to Total Assets) are significantly influencing the probability to commit fraud. The developed model is validated with … only 10% of the non-fraud companies being mistakenly considered as fraud based on our model and vice versa. …

This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful …

Fraud is one of the most harmful phenomena, because it leads to collapse of organizations, causes economic downfall of … countries, and destroys faith in a country's capital markets. The impact of fraud is complex and has varying degrees depending … economic and noneconomic variables on fraud using a sample of 41 developed, in transition, and developing European countries …