This paper exploits daily infrared images taken from satellites to track economic activity in advanced and emerging countries. We first develop a framework to read, clean, and exploit satellite images. Our algorithm uses the laws of physics (Planck's law) and machine learning to detect the heat...

The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the...

Artificial neural networks (ANNs) are commonly used to solve nonlinear problems. ANNs are composed of parallel interconnected layers that include processing elements called neurons. These neurons use mathematical functions to process the data, mimicking the human brain. In this study, we use...