Digital Commons Network^™

Unlocking The Power Of Socio-Knowledge Association For Enterprise Risk Identification In Stock Market, Zhenghao Liu, Keng Siau, Shaochen Yang, Feicheng Ma

Research Collection School Of Computing and Information Systems

Potential risk signals reflected in supply chain and equity connections between enterprises and social connections between investors are becoming crucial to identifying enterprise risks in addition to basic financial indicators. Traditional risk management systems face challenges in adapting to these complexities, highlighting the need for a proactive paradigm shift in risk management. Leveraging graph models such as social networks and knowledge graphs offers a promising approach to identifying and managing potential associated risks effectively. To bridge existing research gaps, a novel risk identification framework driven by social-knowledge graphs has been proposed, integrating graph deep learning and reinforcement learning techniques guided …

Ai Governance And Algorithmic Auditing In Financial Institutions: Lessons From Singapore, Nydia Remolina Leon

Research Collection Yong Pung How School Of Law

This paper examines the role of algorithmic auditing as a mechanism for responsible AI development and deployment in the financial sector, with a particular focus on Singapore’s regulatory and institutional initiatives. Against the backdrop of fragmented global artificial intelligence (AI) governance frameworks, the study analyses how Singapore has developed operational tools — such as the Veritas Toolkit, AI Verify, Project Moonshot and Project Mindforge — that go beyond abstract ethical principles to provide measurable, use-case-specific standards for auditing AI systems. These initiatives contribute to standardising audit practices, enhancing transparency and bridging trust gaps between financial institutions, regulators and stakeholders. The …

Combating Corruption In Heavily Indebted African Nations: The Role Of A Transparent Public Procurement System, Lauren G. Harkins

Washington Semester Program

This paper explores the implementation of transparency-focused public procurement reforms adopted during the HIPC Initiative and compares longitudinal corruption trends in 18 African countries after the reform initiative. Using IMF documentation and WGI corruption data, the study compares countries that implemented procurement and financial transparency measures with those that did not. The results show no consistent link between these reforms and improved corruption scores, highlighting the influence of political instability, sector-specific conditions, and limited implementation capacity. The study underscores the importance of realistic, incremental reforms and adequate institutional support, especially as countries adopt electronic procurement systems.

The Impact Of Artificial Intelligence On Esg: A Conceptual Framework For Practitioners And Policymakers, Mario Marlito R. Domingo

Journal of Management for Global Sustainability

The growing integration of artificial intelligence (AI) into corporate ecosystems has reshaped the Environmental, Social, and Governance (ESG) landscape. While AI offers powerful tools for sustainability optimization, social equity advancements, and governance automation, it also introduces significant challenges such as high energy consumption, bias in algorithmic decision-making, and regulatory uncertainties. Existing research often isolates these aspects rather than examining AI’s role within an interconnected ESG framework. This paper presents a conceptual framework—the AI-ESG Integration Model—for systematically analyzing AI’s dual impact on ESG initiatives. The model categorizes AI’s influence into three pillars: 1) AI’s role in environmental sustainability (E), addressing energy-intensive …

South Carolina And The Blue Ridge Rail Road, 1852 To 1873: Dreams Of Linking The South And West, Steve E. Gibson

Doctoral Dissertations and Projects

While the 1850s were productive and railroading did innovate with the initial adoption of steel, the embrace of the telegraph, the use of coal as a fuel, and the opening of generally long railroads, particularly in South Carolina, the railroads themselves generally remained conservative (almost timid) in their business models and strategic thinking. This was especially true in the South. Northern railroads recognized the need to connect major cities, connect seaports with crop productive hinterlands, and generally understood that railroad mobility, mixed economic development, and prosperity were intertwined and mutually reinforcing with the prosperity of both the railroad and the …

Reconceptualization Of Corporate Governance For Fintech Firms, Isa Alade

Loyola of Los Angeles International and Comparative Law Review

The scandals involving some major fintech firms/platforms such as FTX, Wirecard, Celsius, TerraLuna and Lending Club raise questions about the efficacy of the current corporate governance architecture for fintech firms. Comparing some of the factors that contributed to these recent scandals in the fintech industry against the weaknesses in the corporate governance arrangements for traditional financial firms in the period leading to the global financial crisis (GFC), this paper argues that the unique characteristics of fintech firms amplify some of the weaknesses in the corporate governance arrangements in the financial services industry that contributed to the GFC. The ubiquitous nature …

Exploring Contemporary Issues Through Accounting Case Studies, Emaline Myers

Honors Theses

This thesis was completed as part of the course “Accounting 420- Independent Study” under the guidance of Dr. Victoria Dickinson and includes a collection of five case studies exploring the role of accounting, ethics, and policy in today’s world. Each case investigates how financial information, government decisions, and business strategy intersect, and what that means for professionals entering the accounting field. The topics covered in this thesis range from international financial fraud to environmental disclosures, military spending, public education, and small business development. Several key takeaways emerged from the completion of these cases. Case Study I highlights issues in global …

Exploring Financial Implications Through Case Studies Of Various Economic, Financial, And Social Factors, Rachel Spencer

Honors Theses

This thesis explores many topics surrounding the financial, economic, and social implications of key issues identified in various case studies. Topics explored include financial fraud presented in The China Hustle, a reflection on the United States’ military industrial complex and their role in the Ukrainian war, the increasing prevalence of Environmental, Social, and Governance (ESG) programs, the ideology of Dr. Ben Carson and Dr. Thomas Sowell, and a start-up business plan for a brewery.

Each chapter in this thesis analyzes one of these complex topics. This thesis is a critical reflection of how economic implications, government strategies, and social beliefs …

Full Issue

Tenor of Our Times

No abstract provided.

Democracy And Poverty: The Nigerian Experience, Tonyesima Furro

Journal of African Policy Studies

This study examines the plight of the poor within the new democratic rule in Nigeria. Since the inception of democracy in 1999, there has been a sustained prosperity in terms of oil windfall that swells government's revenues on the order of over $30 billion annually. For the first time in over 20 years, the GDP growth rate is 7.5 percent. The nation has accumulated an impressive foreign exchange reserve of $60 billions. This reserve is the highest ever in sub-Saharan Africa. However, this financial outlay has not resulted in improved standard of living of the broad majority of the people. …

Halo: Heterophily-Aware Label-Free Ordering For Unsupervised Graph Fraud Detection

Defensive Publications Series

Graph fraud detection (GFD) has rapidly advanced in protecting online services by identifying malicious fraudsters. Recent supervised GFD research highlights that heterophilic connections between fraudsters and users can greatly impact detection performance, since fraudsters tend to camouflage themselves by building more connections to benign users. Despite the promising performance of supervised GFD methods, the reliance on labels limits their applications to unsupervised scenarios; Additionally, accurately capturing complex and diverse heterophily patterns without labels poses a further challenge. To fill the gap, we propose a Heterophily-guided Unsupervised Graph fraud dEtection approach (HUGE) for unsupervised GFD, which contains two essential components: a …

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 …