Digital Commons Network^™

تفعيل تطبيق تقنيات المحاسبة القضائية للتخلص من ممارسات الاحتيال المحاسبي في الدوائر الحكومية, ميثم نعمة عبيد

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الى تحقيق هدفه في تسليط الضوء على تقنيات المحاسبة القضائية للحد من ممارسات الاحتيال المحاسبي الحاصلة في الوحدات الحكومية العراقية، اذ تتمثل مشكلة البحث في ضعف نظام الرقابة المطبق في تلك الوحدات وعدم قدرته في الكشف عن حالات التلاعب والاحتيال سواء في الجانب المالي او الإداري واستند البحث على فرضيتين رئيسيتين لقياس علاقة الارتباط والتأثير بين تطبيق تقنيات المحاسبة القضائية الحد من عمليات الاحتيال المحاسبي. وتم اثبات صحة الفرضيات عن طريق نتائج التحليلات الإحصائية لإجابات عينة البحث بالاعتماد على استمارة الاستبيان التي خصصت لهذا الغرض اذ تم جمع وتحليل بيانات الاستقصاء لآراء عينة من الموظفين والأكاديميين ذوي الاختصاص …

Revolutionizing Public Safety And Criminal Justice Through Ai, Alan Saquella

Publications

Artificial Intelligence (AI) is rapidly transforming public safety, criminal justice and security by fundamentally changing how crimes are committed, investigated and prevented. As AI tools become increasingly sophisticated, law enforcement and corporate security professionals are utilizing these advancements to enhance their capabilities. However, integrating AI into these sectors also brings significant challenges, including ethical concerns, recruitment difficulties, and the surge in crime rates. This article examines the transformative impact of AI, the ongoing efforts to unify AI applications across public safety and security sectors, and expert advice on overcoming the associated challenges.

Analyzing Crime Patterns Through Artificial Intelligence, Rashid Khalid Mohamed Abdalla Alhammadi

Theses

This paper examines how crime patterns affect predictive policing in Denver, Colorado. Modern crimes like cybercrime and identity theft have challenged traditional crime research methods, necessitating data-driven ones. In this context, the study examines how machine learning and AI can identify and forecast crime trends across neighborhoods, timeframes, and other aspects. The research sought to understand crime's dynamics and socioeconomic effects. The study collected data using a mixed-method approach based on questions about crime kinds, rates, and sociodemographic characteristics. A large chunk of the data came from public databases and targeted neighborhood surveys. Regression analysis, decision trees, and neural network …

News You Can Use: Crime Prevention For Everyone, Edwin Smith

University of Mississippi News

OXFORD, Miss. – Phone snatching is a growing problem everywhere, but a University of Mississippi criminologist advises that everybody can take steps to lower their odds of becoming the next victim of criminals.

Trends From 20 Years Of Artificial Intelligence In Financial Services In Africa, Nthabiseng Moela, Lerato Matlala, Jackie Ma, Dipuo Maphutha, Hossana Twinomurinzi

African Conference on Information Systems and Technology

The need for financial inclusion in Africa, particularly for marginalised groups like women and small businesses, highlights the importance of leveraging Artificial Intelligence (AI). This study provides a bibliometric analysis of AI's integration into African financial services from 2003 to 2023. The key results show a significant increase in AI use, particularly in fraud detection, credit risk prediction, and stock market volatility forecasting, with 49% of the research coming from South Africa, Nigeria, and Tunisia. However, areas like financial development management, inflation control, and gender disparities in loan access remain underexplored. The emphasis has been on the technical implementation of …

Anomalous Transaction Detection In Bank Credit Card Data Using Machine Learning, Lerdinia Varaidzo Mapepa, Jerremiah Musariwa, Lucia Makwasha, Samuel Mugijima

African Conference on Information Systems and Technology

Illegal money changers pose a number of risks to the financial system, including but not limited to money laundering, fraud, and other under-the-carpet dealings intended to frustrate regulatory efforts for financial integrity. The efficiency and accuracy of anti-money laundering (AML) measures using machine learning (ML) models in the detection of suspicious patterns in bank card transactions are investigated in this paper. The key focus will be to develop an efficient machine learning framework that should be proficient in underlining main transactions dealing with illegal money changers and other similar fraudulent activities. The features indicative of illicit behaviour are determined by …

Suppressing Financial Exploitation Of Older Adults: A Social Work Perspective, Anthony J. Hill

Forensic Scholars Today

Financial exploitation is a pervasive form of abuse or mistreatment of older adults. Social isolation and diminishing cognitive capacity are primary risk factors for financial exploitation among older adults. Researchers predict as the population ages, the incidents of older adults becoming victims of financial exploitation will increase. Social workers are well-poised to help suppress the crime of financial exploitation among older adults.

Forensic Accounting And Its Effectiveness On Achieving The Economic Dimension Of Sustainable Development, Jassim Fadhil Khudair, Suad Adnan Noman Al-Shammari

Journal of Economics and Administrative Sciences

The research aims to clarify the concepts of Forensic accounting and the economic dimension of sustainable development and to explain the relationship that links them, and The research starts from a basic problem: the extent to which Forensic accounting contributes to achieving the economic dimension of sustainable development, To achieve the goal of the research, the researchers created a questionnaire consisting of two parts to test the two research hypotheses, The research sample consisted of (112) individuals working (academics and professionals) in the Federal Bureau of Financial Supervision and its affiliated bodies in Baghdad, and the researchers reached a set …

Strategies Cybersecurity Professionals Use To Mitigate Cybersecurity Threats In Small Businesses, Michael Bert Branham

Walden Dissertations and Doctoral Studies

Small business owners are concerned about incorporating security best practices, security frameworks, and critical business functions into a cybersecurity strategy, which is necessary to adapt to the increased sophistication and occurrence of cyber-attacks. Grounded in Von Bertalanffy’s general system theory, the purpose of this qualitative pragmatic study was to explore strategies cybersecurity professionals use to mitigate cybersecurity threats in small businesses. A sample of 14 security professionals on LinkedIn shared their perspectives on how cybersecurity strategies successfully mitigated recent cybersecurity threats. Data were collected through semi-structured interviews, and data analysis was performed by coding keywords, phrases, and methods. The following …

Essays On Corporate Finance, Su Hee Yun

Dissertations and Theses Collection (Open Access)

Chapter 1. The impact of ESG disasters on Green and Brown firms

I investigate the effect of a firm’s prior ESG reputation on the market impact of ESG incidents. I find that firms with a better ESG reputation, i.e., higher ESG ratings, experience less negative stock-market reactions and analysts' forecast revisions compared to firms with a poorer ESG reputation. But managers of Greener firms, when producing earnings guidance, do not forecast a lower impact of these incidents on future earnings. Similarly, actual decreases in future earnings following these incidents are not significantly different between Green and Brown firms. Altogether, the …

Using Mentimeter In Online Book Clubs To Engage And Educate Extension Audiences, Nichole Huff, Miranda Bejda, Emily Dewitt, Heather Norman-Burgdolf, Melinda Mcculley

Journal of Human Sciences and Extension

During the COVID-19 pandemic, Cooperative Extension professionals, like many others, were tasked with quickly adapting to accommodate limited face-to-face interactions. The pandemic necessitated that Extension educators leverage online resources to deliver tailored programming in informative and innovative ways while providing engaging, hands-on learning experiences. This article highlights two studies using Mentimeter as a tool to educate and engage Extension audiences through subsequent installments of an online book club. The presented case studies examine the processes and outcomes of a unique educational approach to Family and Consumer Sciences (FCS) in a non-traditional setting. The studies represent two distinct FCS disciplines: Family …

Machine Learning To Enhance Security Systems, Saja A. Talib

Iraqi Journal of Computers, Communications, Control and Systems Engineering

This research explores the integration of machine learning intosecurity systems, addressing the growing challenges posed by cyber threats. Ittraces the historical context of cybersecurity measures and the development ofmachine learning in intrusion detection, anomaly detection, and behavioralanalysis. By examining traditional security approaches and their limitations,the study highlights the transformative potential of machine learning. Casestudies provide concrete examples of successful applications, demonstratinghow machine learning reduces cyber threats. Ethical considerations,implementation challenges, biases, and regulatory aspects are discussed,highlighting the complexities of integrating machine learning into securityframeworks. Furthermore, the research explores emerging technologies incybersecurity and offers insights into the future of machine learning in …

Cryptogensec: A Hybrid Generative Ai Algorithm For Dynamic Cryptographic Cyber Defence, Ghada Al-Kateb, Ismael Khaleel, Mohammad Aljanabi

Mesopotamian Journal of CyberSecurity

As the world of cybersecurity constantly changes, traditional cryptographic techniques have faced limitations in the context of today's sophisticated and dynamic threats. Existing protections usually adopt static algorithms and key structures, making it difficult for them to resist the categories of modern attacks. This research paper, therefore, presents CryptoGenSec, a brand-new generative AI algorithm based on a hybrid consisting of generative adversarial networks (GANs) on reconnaissance learning (RL), for the purpose of increasing cryptographic cyber defences. CryptoGenSec applies a GAN to simulate various types of attack scenarios in cyberspace to perceive possible vulnerabilities. Then, RL refines the response strategies of …

Ai-Powered Cyber Threats: A Systematic Review, Mafaz Alanezi, Ruah Mouad Alyas Al-Azzawi

Mesopotamian Journal of CyberSecurity

The joining of artificial intelligence (AI) across different areas has fundamentally improved productivity and development. Nevertheless, this progression has increased cybersecurity threats, especially those determined by AI itself. These AI-powered threats exploit the advancements intended to obtain computerized frameworks, in this manner subverting their honesty. This systematic review focuses on the intricacies of AI-driven cyber threats, which use complex AI abilities to lead to intricate and tricky cyberattacks. Our review integrates existing examinations to determine the extension, location procedures, effects, and relief systems connected with AI-initiated threats. We feature the powerful exchange between AI improvement and cybersecurity, underlining the requirement …

Personal Data Protection Law In Indonesia: Challenges And Opportunities, Moody Rizqy Syailendra, Gunardi Lie, Ahmad Sudiro

Indonesia Law Review

This research identifies challenges, obstacles and opportunities related to the issuance of Law No. 27 of 2022. Protection of personal data is crucial, especially in the use of information and communication technology in the current modern era. The contents of this article were analyzed using qualitative methods and secondary data in analyzing it. The research results show that: although the PDP Law was only implemented in 2022, regulations regarding PDP can actually be found in various pre-existing regulations, then there are principles and provisions that can be included in the PDP Law to better accommodate the need for protecting people's …

The Impact Of Social Media Advertising On Online Shopping Preferences In Nilai City, Malaysia, Fatimah Az Zahra Binti Zulkifli, Shahrina Ismail, Sharifah Fairuz Syed Mohamad

International Journal of Management, Finance and Accounting

Social media advertisements can influence consumers' purchasing preferences by impacting their awareness, attitude, trust, and intention towards the advertised products, services, or brands. This study aims to achieve two objectives: firstly, to determine the correlation between independent variables (security, privacy, product features, social influence, and promotion) and secondly, to examine the relationship between independent variables and dependent variables (online shopping purchasing preference among shoppers in Nilai). Convenience sampling was used to collect survey data, with questionnaires distributed through various online platforms to respondents residing in Nilai. A total of 272 responses were collected. The study utilized a Pearson correlation model …

Va Dent J January, February & March 2023

Virginia Dental Journal

In the January, February and March 2023 issue, the reader will find the following feature articles:

• An Interview with Dr. Richard Roadcap: Virginia Dental Journal Editor (2007 – 2023)
• Through the Looking Glass: The Fantastical World of Oral Pathology
• Treatment Access and Outcomes for Craniofacial Care: Patient and Parent Perspectives
• Cheiloscopy
• We’re Taking on the Fight tor Fairness and Transparency: We Need More Dentists to Join the Fight
• Serving the Petersburg Community: VDA Foundation Collaboration with Central Virginia Health Services

This issue includes regular columns with regional news impacting the Virginia membership including: editorial and perspectives columns, legal, association activities, …

Regulating Digital Platforms Through Sanctions, Michelle Miao

Washington International Law Journal

This article, theoretically and empirically, articulates the rising role of criminal law as a regulatory tool of China’s digital platform economy. This unique Chinese model of digital platform governance is described as “regulation through sanctions.” Through a comprehensive survey of a wide range of digital platforms— e.g., financial fundraising platforms, e-commerce, taxi-hailing, and video-sharing platforms—and criminal cases involving such platforms, I reveal the logic of regulation through sanctions: It shifts state regulatory burden and accountability, redistributes risks and responsibility, and enhances political legitimacy. Compared to the direct regulatory model adopted by European countries and indirect, self-regulatory model employed in the …

Privacy Perceptions On Personal Data And Data Breaches In South Africa, Phillip Nyoni, Mthulisi Velempini, Nehemiah Mavetera

The African Journal of Information Systems

Research shows that data breaches often occur when organizations fail to protect users’ personal data sufficiently well. Many devices are connected to the Internet such as mobile phones, smart cars, wearables and ‘Things’ which increase the number of potential entry points into data stores. This paper discusses the potential data privacy risks that users face online. The study used online content analysis and surveys to establish the privacy perceptions of users and trends of data breaches in South Africa. The findings reveal that users have a positive perception of data managers and view them as knowledgeable in data protection. Nevertheless, …

Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson

Walden Dissertations and Doctoral Studies

Inadequate strategies to detect and prevent occupational fraud may adversely affect nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because it increases the risk of organizational failure. Guided by the fraud triangle theory, the purpose of this qualitative single-case study was to explore techniques some nonprofit organizational leaders used to detect and prevent occupational fraud. The participants for this study were three senior leaders in a nonprofit organization located in the central part of the U.S. state of Alabama who successfully implemented strategies for detecting and preventing occupational fraud. Data were collected through semistructured interviews and a review of …

A Domain-Specific Language For Accounting, Janhavi Doshi

Theses

Accounting can be loosely described as a set of rules and best practices for recording and reporting financial transactions. Despite the seemingly straightforward nature of these principles, implementing them through programming has proven to be complex. Currently, over 550 accounting software solutions exist, developed using more than 17 programming languages. These diverse and often fragmented solutions have led to numerous instances of fraud and errors that elude early detection due to inadequate validity checks. This study investigates the need for a unified approach by developing a Domain-Specific Language (DSL) for Accounting. The proposed DSL aims to standardize accounting practices, enhance …

Ai-Driven Cybersecurity Threats And Organizational Consequences, Apeksha Kale

Electronic Theses, Projects, and Dissertations

ABSTRACT

This project used a case study research strategy to investigate the impact of AI-driven cybersecurity threats on organizations. The research questions are: Q1: How can different types of organizations improve their defenses against AI-driven cybersecurity attacks? Q2: How will future hackers most likely access AI tools, and what AI tools will they use? Q3: What strategies can organizations implement to enhance resilience against phishing emails? Three Case Studies were selected and analyzed to answer the three research questions. The findings are Q1: AI-driven cyberattacks pose significant risks, but organizations can improve defenses by investing in AI technologies like Vectra …

Criminal Activities As Threats To Security In The Caribbean, Marika Dawkins-Cavazos

Criminal Justice Faculty Publications

This chapter presents an overview of the main criminal activities posing threats to security in the Caribbean region. How best to assess Caribbean security realities, the types of security threats, and the strategies employed to combat such threats in the region that are influenced by its strategic location and proximity to the United States are discussed. Information on criminal activities came from various government reports, the United Nations Office on Drugs and Crime, news reports, and articles. The overall evidence suggests that criminal activities in the region undercut the law and weaken socio-economic and political stability that subsequently threaten Caribbean …

The Discipline Of Rudy Giuliani And The Real Fraud Of The 2020 Election, George M. Cohen

Catholic University Law Review

In Matter of Giuliani, the New York Appellate Division held that Rudy Giuliani’s knowingly false statements of fact during the period after the 2020 presidential election violated the Rules of Professional Conduct and warranted interim suspension of his license. This paper argues that the court reached the right result but did not use the best rule and the best rationale. Instead of focusing on Giuliani’s conduct as a series of false statements in support of a “narrative,” the better approach would have been to call it what it was: fraud. Although the fraud was not “transactional,” fraud, Giuliani’s false …

A Comparative Analysis Of Shap, Lime, Anchors, And Dice For Interpreting A Dense Neural Network In Credit Card Fraud Detection, Bujar Raufi, Ciaran Finnegan, Luca Longo

Conference papers

Financial institutions heavily rely on advanced Machine Learning algorithms to screen transactions. However, they face increasing pressure from regulators and the public to ensure AI accountability and transparency, particularly in credit card fraud detection. While ML technology has effectively detected fraudulent activity, the opacity of Artificial Neural Networks (ANN) can make it challenging to explain decisions. This has prompted a recent push for more explainable fraud prevention tools. Although vendors claim to improve detection rates, integrating explanation data is still early. Data scientists recognize the potential of Explainable AI (XAI) techniques in fraud prevention, but comparative research on their effectiveness …

The Impact Of Digital Transformation On Improving Audit Quality In Palestine: Empirical Evidence, Iskandar Nashwan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The objective of this study was to determine the impact of digital transformation on improving audit quality through its important stages of planning, implementation, and reporting. The data was collected using the descriptive analytical approach based on a questionnaire. The study was applied to the study population of all auditors working in different accounting and auditing firms in the Gaza Strip, where the number of those firms reached 48 accounting and auditing firms, with 144 auditors working according to the records of the Union of Accountants and Auditors in Gaza Strip. As a result, purposive sampling was used due to …

The Information Content Of Financial Statement Fraud Risk: An Ensemble Learning Approach, Wei Duan, Nan Hu, Fujing Xue

Research Collection School Of Computing and Information Systems

This study aims to assess the financial statement fraud risk ex ante and empirically explore its information content to help improve decision-making and daily operations. We propose an ex-ante fraud risk index by adopting an ensemble learning approach and a theoretically grounded framework. Our ensemble learning model systematically examines the fraud process and deals effectively with the unique challenges in the financial fraud setting, which yields superior prediction performance. More importantly, we empirically examine the information content of our estimated ex-ante fraud risk from the perspective of operational efficiency. Our empirical results find that the estimated ex-ante fraud risk is …

On The Sustainability Of Deep Learning Projects: Maintainers' Perspective, Junxiao Han, Jiakun Liu, David Lo, Chen Zhi, Yishan Chen, Shuiguang Deng

Research Collection School Of Computing and Information Systems

Deep learning (DL) techniques have grown in leaps and bounds in both academia and industry over the past few years. Despite the growth of DL projects, there has been little study on how DL projects evolve, whether maintainers in this domain encounter a dramatic increase in workload and whether or not existing maintainers can guarantee the sustained development of projects. To address this gap, we perform an empirical study to investigate the sustainability of DL projects, understand maintainers' workloads and workloads growth in DL projects, and compare them with traditional open-source software (OSS) projects. In this regard, we first investigate …

Determinants Of Bank Employees ' Engagement In Asset Misappropriation In Tanzania, Juma Said Suluo, Brenda Kanisius Mayemba

Business Management Review

This study examines the determinants of employees ' engagement in asset misappropriation within the Tanzanian banking sector, drawing on the Fraud Triangle theory's elements of pressure, opportunity, and rationalization. A sample of 148 bank employees was analysed using a linear regression model. The findings revealed that opportunity emerged as the only significant predictor of asset misappropriation, indicating that when opportunities are perceived to be available, the likelihood of fraudulent behaviour increases and vice versa. However, neither pressure nor rationalization proved to have a significant influence. This research's findings have profound implications for banking institutions and regulatory bodies, highlighting the need …

The Nexus Between Insurance And Economic Growth Of Tanzania: Autoregressive Distributed Lag Bounds Cointegration Approach, Doreen Laurent, Pendo T. Kivyiro

Business Management Review

The main objective of this study was to examine the relationship between insurance (proxied by insurance penetration) and economic growth in Tanzania. The study employed the annual time series data covering the period from 1995 to 2021 based on 33 registered insurance companies. The autoregressive distributed lag (ARDL) bounds approach to cointegration was employed to test the nexus between insurance and economic growth among the variables of interest based on the conventional error correction model. Granger causality was also employed to test the direction of causality among the variables under study. However, neither demand-following nor supply-leading hypothesis was found to …