Digital Commons Network^™

Shifts In The Information Interface Between Managers And Analysts, Rebecca A. Ranucci

American Business Review

Managers navigate information asymmetries between their firm and investors in large part through securities analysts. This paper refines the model of securities analysts as information intermediaries by using shifts in the information environment to reveal how managerial behaviors impact the effectiveness of analysts as information intermediaries. Using the insurance industry as the research setting, this study offers evidence that analysts are less accurate in the years following Regulation Fair Disclosure (RegFD) as information asymmetries increased, but that negative effect moderated under the capital market scrutiny that followed the Global Financial Crisis (GFC). Risk averse managers exacerbated adverse effects on analyst …

Understanding The Cybersecurity Knowledge And Cybercrime Experiences Of Older Adults Using A Learning Game, Richard Conrad West

Dissertations

The purpose of this case study was two-fold. First, it was intended to evaluate the effectiveness of teaching internet safety to older adults through a fun, internet-based learning game. Second, it was carried out to understand the experience of internet fraud on older adults so that fraud prevention techniques can be refined and tailored to the online threats they face. Five adults over 60 who were previously online fraud victims participated in this study, which was carried out over three phases.

First, participants played a learning game that assessed their understanding of key cybersecurity topics, provided lessons explaining the risks, …

Criminal Activity Monitoring System: Targeting Africans And East Asian Communities In Dubai, Hamdan Kalantar

Theses

This dissertation investigates crime patterns among African and East Asian communities in Dubai, focusing on geographic hotspots, temporal trends, victim demographics, and the use of machine learning for predictive crime modeling. The research addresses the challenges faced by these communities, including labor exploitation, financial fraud, and human trafficking, within the socio-economic context of a rapidly growing urban city. Building on existing studies of urban crime, this research aimed to explore the spatial, temporal, and demographic dynamics of crimes and assess the potential of predictive models to assist law enforcement in crime prevention and resource allocation. A mixed-methods approach was employed, …

Using Gamification To Teach Cybersecurity In A Social Science Course: An Experience Paper, Roderick Graham, Medina Williams

Journal of Cybersecurity Education, Research and Practice

Meta-reviews of gamification suggest that gamifying course instruction can positively impact learners' behaviors and attitudes, leading to improved learning outcomes. However, there is a lack of literature relaying concrete experiences with developing and deploying gamified content. This experience paper contributes to filling that gap by describing the deployment of gamified instruction to students enrolled in a mid-level university social science course. These experiences are organized around four more or less chronological questions the project team needed to answer: (1) why gamify – or what is the rationale for undertaking such an endeavor, (2) what content should be gamified, (3) what …

Refining Multi-Relational Graph Anomaly Detection With Learned Structures And Scalable Meta-Path Aggregation

Defensive Publications Series

Graph Neural Networks (GNNs) have recently achieved remarkable success in various learning tasks involving graph-structured data. However, their application to multi-relational graph anomaly detection problems on real-world datasets presents several challenges that significantly hinder performance: the structural noise and inconsistencies inherent in real-world graph data, difficulties in aggregating information across multiple relation types, and the imbalanced class labels. To address these limitations, we introduce a graph structure learning layer designed to refine the original, noisy graph structure, enhancing the representation of node relationships. This enables our model to effectively handle inconsistencies and structural noise present in the original graph data …

Navigating Ethical Dimensions In The Metaverse: Challenges, Frameworks, And Solutions, Mousa Al-Kfairy, Saed Alrabaee, Omar Alfandi, Amr Taha Mohamed, Souheil Khaddaj

All Works

The Metaverse is rapidly evolving into a transformative digital ecosystem, bringing with it unprecedented opportunities and a complex array of ethical challenges. This narrative review, based on an in-depth analysis of 105 full publications, explores the key ethical themes associated with the Metaverse, including privacy and data security, identity and behavior, digital inclusivity, mental and physical health, ethical AI, content moderation, intellectual property, governance, environmental sustainability, harassment, cultural representation, and economic implications. Proposed solutions for these challenges encompass privacy-by-design frameworks, robust identity verification systems, equitable access initiatives, explainable AI, and blockchain-based intellectual property protections. Additionally, the review examines governance and …

Exploring The Role Of Personality Traits In Predicting Financial Vulnerability: Moderating Effects Of Digital Literacy And Financial Literacy Within The Framework Of The Theory Of Planned Behavior, Saad Ahmed Almarzooqi

Thesis/ Dissertation Defenses

The growing integration of digital financial services in the UAE has introduced new challenges in mitigating financial fraud, particularly in understanding individual susceptibility to such risks. This study explores the role of personality traits and shaping financial fraud vulnerability, employing the theory of planned behavior (TPB) to examine how extraversion, agreeableness, consciousness, neuroticism, and openness to experience influence this vulnerability. The study further assesses the mediating roles of subjective norms, attitude towards financial fraud, and perceived behavioral control in these relationships, as well as the moderating effects of digital and financial literacy.

Results from a cross-sectional survey of 406 UAE …

Romance Scam Victimization: A Survey-Based Examination Of Financial, Psychological, And Reporting Factors, Ld Herrera

Research & Publications

Romance scams are a growing type of cybercrime in which perpetrators develop and exploit fraudulent romantic relationships with victims to obtain financial resources. These schemes cause substantial economic and psychological damage, yet they are significantly underreported. Official 2022 reports indicate only \$1.3 billion lost to romance scams in the US, but the true financial toll is likely much higher.

Using survey data from 366 victims, this study examines the financial and psychological toll of romance scams, reporting patterns, obstacles to seeking help, and victims' perceptions of received help. Most of the victims (60.9\%) did not seek help from any source, …

A Comprehensive Guide To V2x Security: Protocol Analysis, Risk Assessment, And Emerging Innovations, Stefano Alessandro Blasoni

Electronic Theses and Dissertations Archive

ABSTRACT As Vehicle-to-Everything (V2X) communication becomes an integral component of intelligent transportation systems, ensuring its security is critical for maintaining safety, privacy, and reliability on the road. However, research on V2X security is often overly specialized and complex, limiting more broad collaboration and public scrutiny from the wider cybersecurity community and the public. This lack of understanding affects the further collaborative efforts that could enhance V2X security and the V2X ecosystem. This thesis bridges that gap by applying fundamental computer security principles to V2X protocols, specifically Dedicated Short-Range Communications (DSRC) and Cellular V2X (C-V2X). It analyzes their security mechanisms, assesses …

Balancergnn: Balancer Graph Neural Network For Imbalanced Datasets, Mallika Boyapati

Dissertations

Addressing imbalanced datasets is challenging due to machine learning models' inclination to learn the majority class. Graph construction plays a major role in determining how Graph Neural Networks (GNNs) perform on imbalanced datasets. In this research, we introduce the BalancerGNN framework to tackle highly imbalanced datasets, demonstrating its effectiveness in fraud detection as one of the case studies. This framework is designed to work for any binary node classification dataset with significant class imbalances. This research addresses the following questions: i) How effective are feature engineering techniques in the case of imbalanced datasets? ii) How do graph representation learning and …

A Legislative Foundation For Foundation Models, Steven Arango

Georgia State University Law Review

Artificial Intelligence (AI) is not some futuristic technology—it exists in everyday products like your Uber app or the Siri voice on your nightstand. Its development is meteoric; foundation models are the latest AI advancement. These models are a type of AI that not only produces a range of products but is also integrated into other AI models. This AI Swiss army knife is proving to be an incredible asset for economic development and national security. But, like other world- altering technology, there is a pernicious side of foundation models. Their flexibility offers adversaries, such as state and non-state actors, the …

Department Of Financial Protection And Innovation, Maya Patel, Marcus Friedman

California Regulatory Law Reporter

No abstract provided.

Leveraging Benford’S Law And Machine Learning For Financial Fraud Detection, Benjamin R. Fu

Cybersecurity Undergraduate Research Showcase

Financial fraud, particularly credit card fraud, continues to pose substantial challenges to financial institutions due to its increasing frequency and impact on consumer trust. While traditional rule-based methods have provided foundational defenses, their limitations in scalability and adaptability have accelerated the adoption of machine learning (ML) techniques. Concurrently, Benford’s Law—a statistical principle often used in forensic accounting—has demonstrated efficacy in detecting anomalies within naturally occurring numerical datasets. This study explores a hybrid fraud detection approach that integrates Benford’s Law with supervised machine learning algorithms, including Logistic Regression, Random Forest, and k-Nearest Neighbors. Using the publicly available European credit card fraud …

Centralization In Decentralized Finance: Systemic Risk In The Crypto Ecosystem And Crypto's Future As A Regulated Industry, Douglas W. Arner, Tanvi Ratna, Sijuade Animashaun, Jatin Bedi, Naveen Mishra

Law and Contemporary Problems

No abstract provided.

Where Were Purdue’S Lawyers? Lawyer Gatekeeping And Large-Scale Harms, W. Bradley Wendel

DePaul Law Review

No abstract provided.

How Can We Improve Our Security Measures To Safeguard Against Cyber Threats?, Mattea Trotter-Hicks

Cybersecurity Undergraduate Research Showcase

Many people face the issue of having their information stolen without their knowledge of what is happening. I understand that some people don’t pay attention to everything when it comes to making sure their information is being secured properly. There must be set stages for those who don’t know technology as well and will need help with knowing what to do. There are many stories of people going through issues with getting hacked or scammed out of their money or important information. We are going to dive into finding ways to fix the outcome of others knowing what to do …

The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

This paper examines the Securities Exchange Commission (SEC) requirement of the 10-K filing deadlines and how the implementation of Sarbanes-Oxley Act (SOX) regulations can cause an increase in the likelihood of misstatements in financial reporting by publicly traded companies. The SEC shortening the deadline time frame had a negative impact on smaller companies since auditors were focusing more on larger companies to get the report done in an effective and timely manner. Investors, in turn, perceive smaller companies as having internal control weaknesses due to being late to file their reports. Data will be collected from all 10-K filing deadlines …

Real Housewives & Real Crimes: The Implications Of Broadened Privacy Rights On White-Collar Offenses, Shrinithi Venkatesan

William & Mary Business Law Review

Reality television stars turn their fame into fortune, often blurring ethical lines as they exploit their platforms for personal gain. These personalities engage in fraud, tax evasion, and embezzlement, all while maintaining a prominent presence on-screen. Specifically, stars on The Real Housewives franchise realize tremendous successes from their stints on the famous television show by capitalizing on their exposure through social media. With their newfound wealth and fame, many of these stars commit white-collar crimes under their viewers’ watchful eyes. This Note examines three prevailing examples of reality television stars who committed various white-collar crimes. Interestingly, networks tolerate criminal behavior …

Capital Formation, The Sec, And Accredited Investors, Neal F. Newman, Lawrence J. Trautman, Brian Elzweig

Faculty Scholarship

Protecting the investing public, while simultaneously facilitating the efficient flow of capital needed by all new and growing businesses continues as a primary responsibility of the U.S. Securities and Exchange Commission (SEC). Enhancing the capital formation process is a necessary step in the creation of jobs and growth of any economy. Central to the SEC’s regulatory schematic is the proposition that some particularly sophisticated and wealthy investors require less protection than those with less knowledge, experience, and resources. During December 2023, for just the third time, the SEC staff issued a report examining the status of the natural person accredited …

Big Business As Gun Control, David B. Kopel, George A. Mocsary, Bhav Ninder Singh

Dickinson Law Review (2017-Present)

Gun control increasingly bypasses direct legislative enactments by co-opting the commercial marketplace. Financial institutions and insurers often face regulatory pressures, frequently articulated through vague notions of “reputational risk,” to terminate or restrict services for lawful firearms businesses and advocacy groups. The debanking tactic, seen in initiatives such as Operation Choke Point, can deny essential financial products to firearm owners, merchants, and organizations, curtailing the practical exercise of constitutionally protected rights. Simultaneously, government agencies sometimes pursue warrantless data collection from bank records and merchant category codes, building profiles of lawful purchasers and eroding privacy and due-process norms.

Social media platforms compound …

Regulating Robo-Advisors In An Age Of Generative Artificial Intelligence, Daniel Schwarcz, Tom Baker, Kyle Logue

Washington and Lee Law Review

New generative artificial intelligence (“AI”) tools can increasingly engage in personalized, sustained, and natural conversations with users. This technology has the capacity to reshape the financial services industry, making customized expert financial advice broadly available to consumers. However, AI’s ability to convincingly mimic human financial advisors also creates significant risks of large-scale financial misconduct. Which of these possibilities becomes reality will depend largely on the legal and regulatory rules governing “robo-advisors” that supply fully automated financial advice to consumers.

This Article consequently critically examines this evolving regulatory landscape, arguing that current U.S. rules fail to adequately limit the risk that …

Forensic Accounting And Valuation In Delaware Litigation, J.W. Verret

William & Mary Business Law Review

This Article describes the forensic accounting and valuation tools available to Delaware litigators in commercial and corporate litigation as well as family law. Further, it details the licensing process and standards applicable to forensic accountants and shows how the methods utilized in this profession can assist litigators in a variety of contexts. Delaware cases in which courts have accepted or limited the use of expert forensic accountant testimony are explored and general principles for utilizing forensic accounting expertise in Delaware litigation are developed. The uses of forensic accounting in Delaware litigation are demonstrated across appraisal actions, divorce cases, fraud and …

Cognitive Processing’S Role In Preventing Consumer Scams, Lana Waschka, Marcus Cunha Jr.

AMTP Proceedings 2025

Building on the findings of prior Unconscious Thought Theory (UTT) research, which showed how utilizing unconscious processing allowed participants to better identify lies (Reinhard, et al., 2011), the current work proposes a potential solution for consumers to identify and avoid complex scams and frauds: the use of distraction/ unconscious thought while processing information about scams. Through the course of three studies, we find evidence in support of the hypothesis and identify a moderated (relationship status) mediation (materialism) and that the main relationship is moderated by low self-esteem.

This work contributes to the literature by extending the application of unconscious thinking …

Internal Control And Urban Investment Bond Issuance, Feixiong Zhu

Dissertations and Theses Collection (Open Access)

With the rapid growth of China's economy, the financing needs of local governments are increasing, and municipal investment bonds, as animportant financing tool for local governments, play a pivotal role in the capital market. However, the rapid development of the municipal investment bond market has also brought about problems such as inadequate informationdisclosure and accumulation of market risks, which has aroused widespreadconcern about potential financial risks. Against this background, the state has strengthened the regulation of municipal bonds, emphasized the importance of compliance management, and introduced a series of policies and measures toimprove the transparency and standardization of the market. …

Temporal Relational Graph Convolutional Networks For Financial Applications, Brindha Priyadarshini Jeyaraman

Dissertations and Theses Collection (Open Access)

The financial industry operates within a highly dynamic and interconnected ecosystem, presenting unique challenges for predictive modeling and decision-making. Accurately forecasting financial performance, assessing credit risk, detecting fraud, and ensuring compliance require methodologies that can capture complex temporal, relational, and contextual dependencies within financial data. This thesis investigates the use of Temporal Relational Graph Convolutional Networks (TRGCNs) combined with financial knowledge graphs (FKGs) to address these challenges and enable advanced analytics in the financial domain. We introduce FintechKG, a financial knowledge graph constructed through a threedimensional information extraction process, incorporating entities, temporal dimensions, and domain-specific financial relationships. A TRGCN-based framework …

Cybercrime As A Threat To The Banking Sector: A Perspective From Commercial Banks In Bangladesh, Hasibul Hossain, Rezaul Karim Shohag, Nikhil Chandra Nath, Sushmita Das Dalia

International Journal of Cybersecurity Intelligence & Cybercrime

Cyber and technology related crimes are gradually increasing all over the world due to rapid transitions and transactions in the digital world and cyberspace. Cyber related threats are increasingly becoming universal, multi-faceted, sophisticated and transnational in this tech-driven age. Governments, law enforcement agencies, IT professionals, scholars, and researchers worldwide have been concerned about digital deviance and crime. The transition to this widespread cybercrime is particularly difficult for developing countries. Recently, the banking sectors in Bangladesh have seen the emerging threats to its system and reserves through cyberspace, e. g. cyber-attacks or taking illegal access. Cybercrime is becoming a threat to …

Corporate Evolution, Omari Scott Simmons

Cardozo Law Review

Political entrepreneurs have declared war on environmental, social, and governance policies ("ESG"), going so far as to attempt to criminalize ESG-influenced investing. They seek a return to some real or imagined past. They amplify and elevate their efforts into mainstream public discourse. They pursue extraordinary goals and tactics to disrupt and even dismantle institutional structures, norms, and established processes. The contemporary anti-ESG backlash is not simply a battle over corporate purpose and the dueling perspectives of shareholder primacy versus stakeholderism or disputes concerning sustainable investment and operational strategies. It reflects aggressive political entrepreneurship and the tension between competing narratives: stasis, …

Ransomware In Healthcare: Threats, Impacts, And Mitigation Strategies, Mackenzie Dotson, Kasi Gorli, Alberto Coustasse

Management Faculty Research

Excerpt: The growing digitalization of healthcare has exposed hospitals to significant cybersecurity threats, particularly ransomware attacks. The Health Sector Cybersecurity Coordination Center (HC3) reported that as of mid-2024, there were 730 cyber-attacks worldwide against healthcare institutions, with 530 targeting the U.S. (AHA, 2024). Half of these incidents involved ransomware, a type of malware that restricts access to critical data until a ransom is paid (HHS, 2021). Hospitals are attractive targets for cybercriminals due to their essential role in patient care. Cybercriminals exploit vulnerabilities in hospital networks, often causing severe operational and financial damage. Factors such as understaffed IT teams, outdated …

Analisis Kritis Celah Regulasi Investasi Bodong Sebagai Peningkatan Tata Kelola Bisnis Terkait Investasi, Agustin Dea Prameswari

Jurnal Administrasi Bisnis Terapan

The phenomenon of fraudulent investment schemes in Indonesia continues to pose a significant threat to economic stability and business governance. This study aims to evaluate the effectiveness of existing regulations in preventing fraudulent investments, identify regulatory gaps exploited by perpetrators, and propose strategies to strengthen regulations and improve business governance. A qualitative approach was employed using document analysis, encompassing previous studies, prominent fraudulent investment cases such as MeMiles, Binomo, Fahrenheit, and Robot Trading Net89, as well as relevant regulatory frameworks. The findings reveal that existing regulations, such as Law No. 8 of 1995 on Capital Markets and Law No. 11 …

Regulatory Personhood: The Elixir For Redundancy Between The Sec And The Pcaob, Sarah J. Williams

St. John's Law Review

(Excerpt)

This Article analyzes enforcement activity against public company auditors during the agencies’ coexistence for the purpose of unmasking the alleged villainous duplication, budgetary waste, and agency in-fighting that was purportedly created by Congress when it endowed the PCAOB with enforcement powers already existing in the SEC’s arsenal. The Article examines enforcement cases brought by the SEC and the PCAOB against accounting firms and accountants associated with such firms that relate to poor performance in conducting public company audits during the period in which both agencies were in existence. Such research bears upon the effectiveness of the current system of …