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2024

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Ability To Reduce Gram Scams Through Educational Intervention, Ellis Garel Jan 2024

Ability To Reduce Gram Scams Through Educational Intervention, Ellis Garel

Scripps Senior Theses

Objective: This study aims to understand why people fall for scams and seeks to explore what interventions for scam prevention are the most effective in older adults. Participants: Approximately 686 participants aged 65 and above will be randomly assigned to view one of four intervention types: celebrity endorsement PSA, community-based PSA, personal advice from a family member, or the control group. Method: A path analysis will be conducted to examine how the type of intervention, gender of the participant, and history of financial fraud, mediated through concerns and susceptibility to scams, impact the propensity to fall for a hypothetical scam …


Combating Corporate Fraud Through The Lens Of Corporate Governance In Malaysia, Emelia A. Girau, Dgku Habibah Ag Kee, Betsy Jomitin, Sazali Zainal Abidin, Imbarine Bujang Jan 2024

Combating Corporate Fraud Through The Lens Of Corporate Governance In Malaysia, Emelia A. Girau, Dgku Habibah Ag Kee, Betsy Jomitin, Sazali Zainal Abidin, Imbarine Bujang

ASEAN Journal on Science and Technology for Development

The increasing incidence of corporate fraud in major global companies has drawn significant scrutiny to the effectiveness of corporate governance in mitigating such fraudulent activities. Despite substantial improvements in corporate governance practices and the implementation of new regulatory frameworks aimed at curbing corporate fraud, instances of fraud continue to rise. If this situation persists, it will become a serious impediment to making substantial progress toward the 2030 Agenda for Sustainable Development. The objective of this study is to explore the interplay between corporate governance attributes, whistleblowing policies, and the likelihood of corporate fraud occurrences within the context of Malaysia. The …


How Integrity Culture Affects Trade Credit Availability, Sarocha Limchaisiri Jan 2024

How Integrity Culture Affects Trade Credit Availability, Sarocha Limchaisiri

Chulalongkorn University Theses and Dissertations (Chula ETD)

This study examines whether corporate integrity culture plays a role in shaping firms’ access to trade credit. Focusing on a panel of U.S. publicly listed firms from 2002 to 2021, it employs a text-based proxy for integrity constructed from annual reports and uses pooled OLS regression with industry and year fixed effects. The goal is to understand how ethical culture, as a non-financial factor, influences trade credit availability beyond traditional financial metrics. While the measure used—accounts payable to COGS ratio—is commonly applied in the literature, it reflects both the willingness of suppliers to extend credit and the firm’s decision to …


Specialist Directors, Yaron Nili, Roy Shapira Jan 2024

Specialist Directors, Yaron Nili, Roy Shapira

Faculty Scholarship

What determines the effectiveness of corporate boards? Corporate legal scholars usually approach this question by focusing on directors’ incentives, such as counting how many directors are independent or whether the roles of the CEO and Chair are separated. Yet on the ground, the focus has been shifting to directors’ skill sets and experience. Investors, regulators, and courts are now pressuring companies to appoint directors with specific types of expertise. In response, more and more companies are adding what we term “specialist directors”: a DEI director, a climate director, a cyber director, and so on. These changes in board composition could …


The Limits Of Individual Prosecutions In Deterring Corporate Fraud, Samuel W. Buell Jan 2024

The Limits Of Individual Prosecutions In Deterring Corporate Fraud, Samuel W. Buell

Faculty Scholarship

Fifteen years after the largest financial scandal and economic crisis in a century, discussion of the problem of corporate crime too often borders on cliché. Endless calls from Congress, the media, the public, many scholars, and even the Justice Department itself, to recommit, over and over, to locking up more managers and executives to deter corporate wrongdoing portray the problem as relatively straightforward and blame legislative and executive failure of will. Through examination of the litigation record from over 100 prosecutions spanning the period from the 2008 financial crisis to the present, this Article presents evidence that relying on individual …


Data Science In Finance: Challenges And Opportunities, Xianrong Zheng, Elizabeth Gildea, Sheng Chai, Tongxiao Zhang, Shuxi Wang Jan 2024

Data Science In Finance: Challenges And Opportunities, Xianrong Zheng, Elizabeth Gildea, Sheng Chai, Tongxiao Zhang, Shuxi Wang

Information Technology & Decision Sciences Faculty Publications

Data science has become increasingly popular due to emerging technologies, including generative AI, big data, deep learning, etc. It can provide insights from data that are hard to determine from a human perspective. Data science in finance helps to provide more personal and safer experiences for customers and develop cutting-edge solutions for a company. This paper surveys the challenges and opportunities in applying data science to finance. It provides a state-of-the-art review of financial technologies, algorithmic trading, and fraud detection. Also, the paper identifies two research topics. One is how to use generative AI in algorithmic trading. The other is …


A Bona Fide Dispute: Can Bankrupt Debtors Sell Assets Free And Clear Of Federal Civil Forfeiture Claims?, Joseph Peter Gomez Jan 2024

A Bona Fide Dispute: Can Bankrupt Debtors Sell Assets Free And Clear Of Federal Civil Forfeiture Claims?, Joseph Peter Gomez

Fordham Journal of Corporate & Financial Law

Auctions are wheeling-dealing extravaganzas in which frenzies of bidders fight over shiny objects. What would happen if the government busted down the doors of the auction house, took the shiny objects, and sold them online? An asset sale through section 363(b) of the Bankruptcy Code provides a court-supervised opportunity to maximize economic value for the bankruptcy estate. To sell estate assets, the debtor must either (1) pay off each creditor holding an interest in the assets or (2) strip the creditor’s interest and attach it to the proceeds of the sale. When the government asserts a civil forfeiture claim against …


Privobfnet: A Weakly Supervised Semantic Segmentation Model For Data Protection, Chiat Pin Tay, Vigneshwaran Subbaraju, Thivya Kandappu Jan 2024

Privobfnet: A Weakly Supervised Semantic Segmentation Model For Data Protection, Chiat Pin Tay, Vigneshwaran Subbaraju, Thivya Kandappu

Research Collection School Of Computing and Information Systems

The use of social media has made it easy to communicate and share information over the internet. However, it also brings issues such as data privacy leakage, which can be exploited by recipients with malicious intentions to harm the sender. In this paper, we propose a deep neural network that analyzes user’s image for privacy sensitive content and automatically locates sensitive regions for obfuscation. Our approach relies solely on image level annotations and learns to (a) predict an overall privacy score, (b) detect sensitive attributes and (c) demarcate the sensitive regions for obfuscation, in a given input image. We validated …


After Smith Falls: Corporate Free Exercise Lochnerism, Daniel J. H. Greenwood, Nicholas E. Tramposch Jan 2024

After Smith Falls: Corporate Free Exercise Lochnerism, Daniel J. H. Greenwood, Nicholas E. Tramposch

South Carolina Law Review

No abstract provided.


Corporate Human Trafficking, Carliss Chatman Jan 2024

Corporate Human Trafficking, Carliss Chatman

Faculty Journal Articles and Book Chapters

The utilization of the internet for human trafficking and sexual exploitation is not an issue that can be tackled one corporation, one country, or one market sector at a time. It is an international problem that requires broader solutions that can protect and provide remedy to victims without chilling the freedom of speech and freedom of contract of consensual parties engaged in sex work. Recent changes to laws related to human trafficking have strengthened the power of litigation, authorizing civil lawsuits against perpetrators of human trafficking that may include third-parties who knowingly benefit from trafficking conduct—such as internet providers, business …


Ethics Of Innovation: A Framework For Responsible Innovation Governance, Nicole Morris Jan 2024

Ethics Of Innovation: A Framework For Responsible Innovation Governance, Nicole Morris

SMU Science and Technology Law Review

Over the past several years, startups that once seemed destined for greatness have failed or collapsed because of fraud committed by the founders. Most notable are the Theranos and FTX business collapses, which culminated in the convictions of two infamous entrepreneurs, Elizabeth Holmes and Sam Bankman-Fired, respectively. Startup innovators are not alone when it comes to morally dubious behavior. According to Retraction Watch, nearly 5000 papers published in science & engineering journals were retracted in 2022. Research misconduct allegations eventually led to the resignation of Stanford University President Marc Tessier-Lavigne in July 2023. The research scandal at Stanford received lots …


Using State And Local Governments’ Purchasing Power To Combat Wage Theft, Courtlyn G. Roser-Jones Jan 2024

Using State And Local Governments’ Purchasing Power To Combat Wage Theft, Courtlyn G. Roser-Jones

Washington and Lee Law Review

Regulatory efforts to curb wage theft are failing. And for good reason: these laws generally empower individual workers to pursue their rights when employers neglect to pay them what they are owed and deter employers with substantial penalties. But the vast majority of workers do not take formal action against their employers. So, when the penalties for committing wage theft are almost entirely triggered by claims workers do not bring, they do not deter employer behavior. Instead, because the likelihood of being penalized at all is so low, some employers make profit-maximizing decisions to commit wage theft on a large …


Annual Report 2023-2024, Tennessee. Bureau Of Investigation Jan 2024

Annual Report 2023-2024, Tennessee. Bureau Of Investigation

Annual Report

No abstract provided.


Annual Report 2023-2024, Tennessee. Bureau Of Investigation Jan 2024

Annual Report 2023-2024, Tennessee. Bureau Of Investigation

Annual Report

No abstract provided.


Using Data Anonymization In Big Data Analytics Security And Privacy, Abdulatif Ali Hussain, Ismael Khaleel, Tahsien Al-Quraishi Jan 2024

Using Data Anonymization In Big Data Analytics Security And Privacy, Abdulatif Ali Hussain, Ismael Khaleel, Tahsien Al-Quraishi

Mesopotamian Journal of Big Data

Big Data and Analytics mean an enormous and complex collection of very diverse information, which is processed with various technologies and methods to produce and deliver useful and valuable insights. Analytics is the science of using data, or information to extract useful and actionable insights, facts and knowledge from a collection of data it could be stated that Big Data Analytics is the best thing since every commercial data system ever built, although everybody with a more optimistic vision of technology would like to take note that there is a fine line where Everything Data crosses the boundary to something …


The Small Business Killer: How Fincen Enforcement Of The Cta Could Destroy The Last Bastion Of The American Dream, Samantha M. Alecozay Jan 2024

The Small Business Killer: How Fincen Enforcement Of The Cta Could Destroy The Last Bastion Of The American Dream, Samantha M. Alecozay

Faculty Articles

The Corporate Transparency Act (CTA), passed into law in 2021 and made effective January 1, 2024, mandates the creation of a nationwide database that collects owner information of certain legal entities to help combat money laundering and other illicit financial activities. The CTA requires that the legal entity owners provide necessary information directly to the federal government, rather than relying on state and/or federal government officials to collect the information on their behalf. Further, failure to comply may result in the legal entity and owners incurring significant civil penalties of up to $591 per day of violation and even criminal …


The Effects Of Bilingualism And Trust On Digital Scam Susceptibility, Grace M. Casanova Jan 2024

The Effects Of Bilingualism And Trust On Digital Scam Susceptibility, Grace M. Casanova

Honors Undergraduate Theses

Trust is an essential component of social relationships and is connected to how we make informed decisions. Humans tend to use mental shortcuts to arrive to decisions, a strategy which may be exploited by scammers. As online scams have become more common, it is critical to understand factors that can influence appraisal of potentially untrustworthy sources. The present study focused on language, in the form of self-reported bilingualism, and its relation to scam susceptibility. Language is a factor that contributes to alterations in brain structure, cognitive performance, and cognitive control systems. Bilinguals show advantages in the form of increased synaptic …


Does Personality Traits And Security Habits Influence Security Of Personal Identification Numbers? The Context Of Mobile Money Services In Tanzania., Daniel Ntabagi Koloseni Jan 2024

Does Personality Traits And Security Habits Influence Security Of Personal Identification Numbers? The Context Of Mobile Money Services In Tanzania., Daniel Ntabagi Koloseni

Journal of International Technology and Information Management

Security is an important ingredient in financial transactions; as such, it is imperative that attention should be paid to enhancing the security habits and user behaviours of mobile payment services. Establishing a link between security habits, personality characteristics, and security behaviours provides a new dimension to studying security behaviours regarding mobile money services. Therefore, this study investigates how personality traits affect security behaviours and habits and how security habits mediate the link between personality traits and PIN security practices. The study found that conscientiousness, openness to experience, extroversion and security habits influence PIN security practices, while conscientiousness, agreeableness, and neuroticism …


Ai-Driven Credit Card Fraud Detection With Enhanced User Interaction, Toshi Bhat Jan 2024

Ai-Driven Credit Card Fraud Detection With Enhanced User Interaction, Toshi Bhat

Master's Projects

This thesis describes the development and testing of a unique system for detecting credit card fraud. The system employs graph neural networks (GNNs) and a real-time user interaction platform. The primary goal of this study is to use advanced machine learning methods and interactive technologies to improve fraud detection accuracy and the speed with which users can receive assistance. GraphSAGE, a type of GNN, was trained on a simulated set of credit card transactions, allowing the system to detect and predict fraud very accurately. Simulating a real-world transaction scenario is an important aspect of the project. In this case, the …


An Attributed And Diverse Encoder-Decoder Processing Technique For Anomaly Detection., Kenneth Antony John Jan 2024

An Attributed And Diverse Encoder-Decoder Processing Technique For Anomaly Detection., Kenneth Antony John

Master's Projects

Attributed graphs are graphs that contain extra information about the attributes of nodes and edges. They can be used to model a plethora of real-world scenarios like social networks, bank transactions, and even academic citation data. Anomalies in such graphs can be irregularities or unusual patterns that are observed in the attributes or the structure of the graph. Anomaly detection in attributed networks is a crucial task, aiming to identify such anomalies. Existing methodologies use various deep learning techniques using graph neural networks, graph encoder-decoder architectures, and multi-layer perceptions. This study proposes a new approach to improve the existing methods …


Financial Literacy In The Era Of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks, Łukasz Kurowski, Anna Szelągowska Jan 2024

Financial Literacy In The Era Of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks, Łukasz Kurowski, Anna Szelągowska

Journal of Banking and Financial Economics

Financial Literacy in the Era of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks


Entire Volume Journal Of Banking And Financial Economics 2024, 1(21) Jan 2024

Entire Volume Journal Of Banking And Financial Economics 2024, 1(21)

Journal of Banking and Financial Economics

Entire Volume Journal of Banking and Financial Economics 2024, 1(21)


Comparative Analysis Of Deep Learning-Based Anomaly Detection Models For Gps Spoofing Detection, Hasan Mirzakhaninafchi Jan 2024

Comparative Analysis Of Deep Learning-Based Anomaly Detection Models For Gps Spoofing Detection, Hasan Mirzakhaninafchi

Electronic Theses and Dissertations

As autonomous vehicles (AVs) become integral to modern transportation, their susceptibility to cyber-attacks, particularly GPS spoofing, presents a serious security threat. This study addresses these challenges by applying a suite of deep learning models to enhance the detection of anomalous GPS signals. Focusing on autoencoder-based architectures, the proposed models such as long short-term memory-based variational autoencoder (LSTM-VAE), LSTM-based autoencoder (LSTM-AE), multilayer perceptron-based variational autoencoder (MLP-VAE), MLP-based Autoencoder (MLPAE), Stacked LSTM-based variational autoencoder (Stacked-LSTM-VAE), stacked LSTM-based autoencoder (Stacked-LSTM-AE), memory-augmented-LSTM-VAE (Mem-LSTM-VAE), and time-series-anomaly-detection-generative-adversarial-networks (TadGAN) were trained exclusively on authentic GPS data. This unsupervised learning approach which used for the above-mentioned models enables …


Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen Jan 2024

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Articles

Founders are the heart of any startup. Oftentimes, they are given considerable latitude in managing a company, particularly if they are hailed as a visionary founder in a pathbreaking new industry. Additionally, it is assumed that underpinning their actions is the desire to do good. Unfortunately, sometimes this leads to what we term founder worship where the promise of the founder and the innovation may lead to perverse outcomes because too much control is ceded to the founder and there is a lack (or sometimes complete absence of) corporate governance. When unlimited control is coupled with "do gooderism," which in …


Mass-Ratio-Convex-Combination-Of-Average-Absolute-Deviation-And-Interquartile-Range Based Outlier Factor For Anomaly Scoring, Zehong Fan Jan 2024

Mass-Ratio-Convex-Combination-Of-Average-Absolute-Deviation-And-Interquartile-Range Based Outlier Factor For Anomaly Scoring, Zehong Fan

Chulalongkorn University Theses and Dissertations (Chula ETD)

Anomaly detection is increasingly essential across various sectors, including fraud detection, cybersecurity, and industrial process monitoring, where it serves as an early warning system to identify unusual patterns in data. This research presents a novel, parameter-free anomaly scoring algorithm designed to assign scores to data points without the need for user-defined parameters. The algorithm calculates anomaly scores based on the statistical dispersion of the mass-ratio distribution, utilizing five key measures: variance, range, interquartile range (IQR), average absolute deviation (AAD), and the combination of AAD and IQR. The performance of the proposed Mass-Ratio-Convex-Combination-Of-Average-Absoulte-Deviation-And-Interquartile-Range Based Outlier Factor for anomaly scoring algorithm called …


Board Ethical Commitment And Corporate Performace: A Qualitative Perspective, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith Jan 2024

Board Ethical Commitment And Corporate Performace: A Qualitative Perspective, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

The purpose of the study is to explore the responsibilities of directors in creating a good ethical culture in their organisation and examine whether good ethical practices are able to enhance a company’s performance. To achieve this purpose, face-to-face semi-structured interviews with directors as the respondents are employed as a data collection method. This study found that board ethical commitments are necessary elements for sustaining the good performance of a company. The planning and monitoring of these ethical practices are the responsibilities of the board of directors, which then will be executed by top management, led by the chief executive …


M.S. Applied Data Science - Capstone Chronicles 2024, Ebad Akhter, Jiaqi He, Jacqueline Vo, Vivian Do, Bryan Flores, Caleb Mccurdy, Ue Wang, Jesse Gutierrez, Sultan Mahmud Rahat, Verity Pierson, Mirna Philip, Justin Farnan, Arya Shahbaz, Shailja Somani, Yicong Qiu, Jessica Hin, Samantha Rivas, Amy Ou, Halee Staggs, Vicky Van Der Wagt, Gabriella Rivera, John Vincent Deniega, Claire Bentzen, Tara Dehdari, Logan Van Dine, Marvin Moran, Ben Ogle, Katie Mears, Jeremiah Fa'atiliga, Ravita Kartawinata, Sowmiya Kanmani Jan 2024

M.S. Applied Data Science - Capstone Chronicles 2024, Ebad Akhter, Jiaqi He, Jacqueline Vo, Vivian Do, Bryan Flores, Caleb Mccurdy, Ue Wang, Jesse Gutierrez, Sultan Mahmud Rahat, Verity Pierson, Mirna Philip, Justin Farnan, Arya Shahbaz, Shailja Somani, Yicong Qiu, Jessica Hin, Samantha Rivas, Amy Ou, Halee Staggs, Vicky Van Der Wagt, Gabriella Rivera, John Vincent Deniega, Claire Bentzen, Tara Dehdari, Logan Van Dine, Marvin Moran, Ben Ogle, Katie Mears, Jeremiah Fa'atiliga, Ravita Kartawinata, Sowmiya Kanmani

Capstone Chronicles

No abstract provided.


Valuing Esg, Aneil Kovvali, Yair Listokin Jan 2024

Valuing Esg, Aneil Kovvali, Yair Listokin

Articles by Maurer Faculty

Corporate environmental, social, and governance (ESG) commitments promise to make capitalism better. Unfortunately, ESG has become a hotbed of hype and controversy. The core problem is that ESG mixes vague environmental and social goals with a profit maximization goal and does not provide a framework for resolving the conflicts that exist between them. The result is confusion that invites deception and cynicism. This Article proposes a mechanism for resolving conflicts between goals by translating them into the common language of money. Once nonpecuniary environmental or social goals are translated into dollar values, they can provide clear and actionable guidance for …


The Visible Hand Of Lawyers: Attorneys’ Selection, White-Collar Fraud, And Criminal Sentences, Jesus R. Jimenez-Andrade Jan 2024

The Visible Hand Of Lawyers: Attorneys’ Selection, White-Collar Fraud, And Criminal Sentences, Jesus R. Jimenez-Andrade

All Faculty Scholarship (Archived)

In the American white-collar fraud prosecution system, attorneys stand between fraudsters and criminal justice. Based on the theory of access literature, this manuscript explores whether attorneys’ selection moderates the relationship between severity of crime and criminal sentence. Collected data from 1,872 white-collar crimes between 2002 and 2020 prosecuted in San Antonio, Texas, test this hypothesis. Findings evidence that attorneys’ selection influences up to 10 percent of the criminal sentence (+,- 64 days). Socioeconomic control variables result in statistical significance, while demographics lack this condition. These findings suggest that fraudsters have incentives to maximize the defrauded amount to gain higher-quality legal …


After Smith Falls: Corporate Free Exercise Lochnerism, Daniel J.H. Greenwood, Nicholas E. Tramposch Jan 2024

After Smith Falls: Corporate Free Exercise Lochnerism, Daniel J.H. Greenwood, Nicholas E. Tramposch

Hofstra Law Faculty Scholarship

While the Supreme Court has extended many constitutional privileges to business corporations, it has not held that they have a full constitutionally protected right to practice religion comparable to that of citizens. Employment Division v. Smith long served as a barrier to Free Exercise claims for special exceptions to neutral and generally applicable laws. But as the Court moves away from Smith, the issue of corporate Free Exercise rights must be confronted. The freedom of religion is a critically important individual right in a free country. But individual rights often conflict with collective religious practice; religious freedom is the opposite …