Digital Commons Network^™

Classification Of Phishing Data Using Hybrid Mi-An Feature Selection Method, Damodar Patel, Amit Kumar Saxena, Wutiphol Sintunavarat, Abhishek Dubey

Baghdad Science Journal

Web phishing attacks have been continually evolving over the past few years, which has led customers to lose their trust in online services and e-commerce. To identify phishing data, a variety of methods and systems based on a blacklist of phishing websites are used. However, the rapid development of technology has given rise to increasingly complex techniques for creating user-attracting websites. Therefore, current blacklist-based techniques are unable to identify the recently launched phishing data, such as zero-day phishing websites. Machine learning techniques have been used in several recent studies to detect phishing data and function as an early warning system …

Real-Time Fraud Detection, Haidi Aly Fahmy, Abdelhadi Nait-Zerrad, Shiva Krishana Reddy Ravuula, Sangwhan Cha

Harrisburg University Other Works

Financial fraud detection is a high-volume, high-velocity analytics problem. Traditional rule-based systems are often easy to deploy, but they are limited by static thresholds, delayed response, high false-positive rates, and weak explainability. This report presents a formalized end-to-end Big Data architecture for real-time fraud and anomaly detection in financial transaction streams.

The proposed architecture ingests transaction events through AWS Kinesis, enriches them through an Apache Flink stream-processing layer, scores them with an XGBoost classifier, explains model outputs using SHAP, and converts structured evidence into human-readable summaries through a controlled GPT explanation layer. Results are persisted through a hybrid storage strategy …

Mental Model Dilemma Of Technological Shifts And Generational Gaps? Incorporated From The Musings Of An Octogenarian., Madhavi Chakrabarty

Atlantic Marketing Association Proceedings

No abstract provided.

Girls On Screens And Boys In The Streets: Afrobeats Dance, Gender, And Waithood In Lagos, Nigeria, Gali Kinkulkin, Moshe Morad, Lynn Schler

Journal of International Women's Studies

The global success of the musical genre of Afrobeats has generated substantial scholarly interest in the experiences of singers and musicians within the industry. Scholars of this genre have examined an array of topics, including cultural identity, gender disparities, socioeconomic impact, and the global music industry. However, few studies focus on the experiences of Afro dancers despite the critical role of dance in the genre’s international popularity; those that do centralise dance concentrate primarily on how women dancers navigate an industry that both empowers and objectifies women. This study departs from these earlier studies by examining the lived experiences of …

Policing The Perils Of Online Dating: Harassment, Scams, Dark Patterns, Monopoly, And Perverse Incentives, Kevin Chamow

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.

The Paradox Of Perfection: Hidden Risks Of High-Performing Ai In Human-In-The-Loop Governance, Chen Zhong, Alper Yayla, Xueping Liang

Proceedings of the Cognitive Innovation Conference (CognoCon)

As AI systems achieve near-perfect accuracy in high-stakes decision-making domains, governance frameworks risk overlooking a critical paradox: superior AI reliability may render human oversight ceremonial rather than functional. This paper presents a theoretically grounded experimental research design to investigate Automation Complacency—the cognitive degradation of human vigilance triggered by sustained streaks of accurate AI outputs. Grounded in Dual-Process Theory and the competency trap literature, we hypothesize that consistent AI reliability shifts operators from analytical (System 2) to heuristic (System 1) processing, significantly impairing error detection when AI eventually fails. Using a simulated phishing detection task (N=200), we plan to test how …

Accounting In Practice: An Analysis Of Real-World Business And Regulatory Case Studies, Claire E. Coursey

Honors Theses

This thesis consists of several accounting case studies completed throughout two semesters of Honors Accountancy 420 under the direction of Dr. Victoria Dickinson. The projects combined both individual and group work and focused on applying accounting knowledge to real-world business situations and current events. Each case study required research, analysis, and evaluation of topics related to financial reporting, auditing, regulation, and corporate operations. Throughout the fall semester, the case studies introduced a variety of accounting and business topics that helped develop research, analytical, and communication skills. During the spring semester, the primary focus shifted toward analyzing the potential impact of …

Privacy-Preserving Local Authorization For Regulated, Safety-Critical, And Financial Systems, Jonathan Stephen Baker

Defensive Publications Series

This disclosure describes systems and methods for controlling access to regulated, age-restricted, safety-critical, high-liability, and financial devices using privacy-preserving local authorization. In disclosed embodiments, a user device, terminal, embedded controller, or local authorization module verifies that a requesting user satisfies one or more access conditions before enabling operation of a protected physical or digital system. The authorization process may be performed locally or at the edge, without requiring persistent storage of raw biometric data, identity templates, or reusable personal credentials by a relying party. The system outputs a limited authorization result, proof, token, permission state, or access decision indicating that …

Exploring Real-World Accounting Problems Through Case Studies, Molly Clark

Honors Theses

This thesis is made up of six different accounting case studies completed both individually and collaboratively over two semesters in Accy 420 under the guidance of Dr. Dickinson. These case studies required in-depth research on the topics and reflection on how accounting concepts apply to real-world business situations. In the fall semester, a variety of case studies were assigned to help broaden understanding of relevant accounting topics such as regulatory issues and financial reporting. In the spring semester, students were placed into groups to do research on the “Make America Healthy Again” movement and evaluate its potential impact on an …

Bridging Theory And Application: Case Studies In Financial Reporting, Regulation, And Ethics, Keili Cm Ikemori

Honors Theses

This thesis explores the intersection of financial reporting, regulation, and ethics through a series of applied case studies designed to bridge theoretical accounting concepts with real world application. The case studies focus on how accounting principles are implemented in corporate environments, how regulatory frameworks influence business operations, and how ethical considerations shape financial decision making. During the fall semester of Accy 420, we were tasked with case studies that increased our knowledge in financial statement literacy, accounting concepts, relevant accounting regulations, and ethics. During the spring semester of Accy 420, we used the knowledge gained from the prior semester in …

Accounting 420 Case Studies Of Current Accounting Topics And Trends, Reed Anderson

Honors Theses

This thesis consists of six separate accounting cases including a three part case that analyzes the effects of the “Make America Healthy Again” (MAHA) movement on the company Conagra Brands. These cases were assigned by Dr. Dickinson during the 2024-2025 school year. During the fall semester, we were given four cases referencing different accounting related trends and were instructed to research these topics extensively. We were placed in groups where we could conduct research and consult amongst each other in order to expand our understanding of each topic provided. In between cases, we were lucky enough to hear from multiple …

The Weaponization Of Transnational Crime: A Triangular Analytical Model For Hybrid Threat Development In U.S.–China–Russia Relations, 2000–2025, Michael J. Haak

Senior Honors Theses

This thesis examines the evolving strategic relationship between the United States, China, and Russia from 2000 to 2025 through a triangular model based on reactions to systemic pressures to core strategic interests. The study employs a thematic qualitative data analysis on U.S., Chinese, and Russian national security strategies to analyze strategic posturing between poles over time. This new model serves as the study’s basis for contextualizing hybrid threat development, specifically transnational crime as a proxy force of asymmetric power projection. The study found that the evolution of state-supported transnational crime serves as a by-product of reactions to systemic pressure. State …

Fraud Protection - How To Protect Your Practice From Financial Fraud, Jennifer Nieto

Virginia Dental Journal

No abstract provided.

Va Dent J July, August And September 2019

Virginia Dental Journal

No abstract provided.

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …

Patient Privacy In The Digital Age: Reimagining Health Data Laws To Protect Patients’ Constitutional Rights, Adriana Almeida Mehtani

Barry Law Review

No abstract provided.

You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins

Senior Honors Theses

The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.

Neal F. Newman, Neal F. Newman

Faculty CVs

No abstract provided.

The Impact Of Forensic Accounting On The Effectiveness Of Fraud Detection In Private-Sector Banking And Merchandising Companies: Evidence From Sulaymaniyah City, Kurdistan Region, Iraq, Barham Khalid Hassan

Journal of Economics and Administrative Sciences

This study examines the impact of forensic accounting techniques, challenges, and accountants' skills on fraud detection effectiveness in the private sector of Sulaymaniyah City, Kurdistan Region of Iraq. The study employed a quantitative research design, with preliminary semi-structured interviews conducted to inform questionnaire development. In the qualitative phase, purposive sampling was used to interview eight forensic accountants with experience handling multiple fraud cases in Sulaymaniyah. Insights from these interviews guided the creation of a structured questionnaire, which was subsequently distributed to Seventy-four accounting professionals from private banks and merchandising firms for the main data collection. Data were analysed using SPSS …

Capitalizing On Crisis: A Statistical Analysis Of Federal Funding And The Surge In White-Collar Criminal Activity During The Covid-19 Pandemic, Lee R. Gibson

Doctoral Dissertations and Projects

The COVID-19 pandemic ushered in a new era that has forever changed how people work, communicate, and socialize. The pandemic also brought one of the most significant influxes of financial assistance to individuals, businesses, educational institutions, and state and local governments that has ever been seen. This massive infusion of cash, which was orchestrated and managed by the federal government, was instituted in a manner that provided quick relief with little ability for oversight, resulting in every assistance program experiencing high rates of fraudulent activity. This project aims to understand if the levels of white-collar crime increase during a disaster, …

Clawing Back Fraudulent Profits—Investor Protection Or Regulatory Overreach: The Disgorgement Dilemma In Securities Law, Jessica Sun

The Journal of Business, Entrepreneurship & the Law

This comment explores the legal complexities surrounding the Securities and Exchange Commission’s (SEC) use of disgorgement as an enforcement tool, specifically addressing the tension between investor protection and regulatory overreach. Sun examines the evolution of disgorgement from a court-created equitable remedy to a power formally codified by the National Defense Authorization Act of 2021, while highlighting the significant limitations imposed by Supreme Court rulings in Kokesh v. SEC and Liu v. SEC. The comment centers on a current circuit split between the Second Circuit’s decision in SEC v. Govil—which requires a showing of "pecuniary harm" to victims before awarding disgorgement—and …

Information Security Strategies To Thwart Cybersecurity Attacks In The Financial Services Industry, Donovan Anthony Miles

Walden Dissertations and Doctoral Studies

Financial markets and industries are vulnerable to ransomware attacks. Information technology (IT) security subject matter experts (SMEs) are concerned about ransomware cyberattacks on critical infrastructure that threaten their customers’ financial privacy and the institution’s reputation, causing severe financial losses and diminishing productivity. Grounded in the diffusion of innovation theory, the purpose of this qualitative pragmatic inquiry was to explore strategies IT security SMEs use to increase the implementation of existing solutions to thwart cybersecurity attacks in the financial services sector. The participants were six IT security SMEs in the financial industry in the Northeast United States who were responsible for …

Changes In Internet Search Term Popularity In Elder Mistreatment (2018-2023): Infodemiology Study Of Google Trends Data, Nicholas Sevey, Melvin Livingston, Kristin Lees-Haggerty, Olanike Ojelabi, Randi Campetti, Jason Burnett, Carolyn E Z Pickering, David Hancock, Rachit Sabharwal, Michael Brad Cannell

Faculty, Staff and Student Publications

Background: Elder mistreatment (EM) is a significant public health problem that is frequently underdetected and underreported. Insufficient public recognition and engagement have been hypothesized as one contributor to this underreporting; however, few data sources exist to quantify public awareness or engagement with EM at the population level.

Objective: This study examined relative internet search interest in EM compared with other forms of abuse (child abuse and domestic violence) in the United States using Google Trends data.

Methods: We analyzed Google Trends data to compare the Relative Search Index (RSI) for the terms "elder abuse," "child abuse," and "domestic violence" in …

Crossed Wires: How Current Federal Laws And Regulations Are Inadequate At Protecting Consumers From Sophisticated Wire Fraud Schemes, Emily Brafman

University of Miami Business Law Review

The shift to digital banking has redefined the financial services industry, allowing consumers to conduct everyday transactions, such as wire transfers, at the touch of a button. However, this convenience comes at a steep price: as digital banking becomes the norm, consumers are increasingly exploited by sophisticated cybercriminals, enabled by a legal system that is ill-equipped to handle modern phishing and wire fraud schemes, ultimately draining consumer accounts. Unfortunately, existing protective measures, such as the Electronic Funds Transfer Act (EFTA) and the Uniform Commercial Code (UCC), have proven to be outdated and inadequate to address the unique risks posed by …

A Tale Of Two Credits: The Post-Nestlé Alien Tort Statute And Carbon Credit Externalities, Stephanie Mao

Northwestern University Law Review

As companies increasingly embrace carbon-neutrality commitments, many rely on the voluntary carbon market to offset their emissions rather than reduce them directly. Regulatory and consumer scrutiny has focused on the widespread use of “phantom” carbon credits, i.e., credits that fail to produce meaningful climate benefits. But less attention has been paid to what this Note terms “colonial” carbon credits: those that may technically reduce emissions but do so at the expense of communities abroad. These projects may contribute to land dispossession, human rights abuses, and threats to public and environmental health. Yet, current regulatory and legal frameworks, with their focus …

Mental Model Dilemma Of Technological Shifts And Generational Gaps? Incorporated From The Musings Of An Octogenarian, Madhavi Chakrabarty

Atlantic Marketing Association Proceedings

No abstract provided.

Gentrification, Poverty, And Investors’ Influence On Vulnerable Populations: A Market Perspective Case Study, Doreen E. Sams, Mary K. Rickard, Aruna Sadasivan

Atlantic Marketing Association Proceedings

No abstract provided.

Predictive Modeling In Social Media Deepfake Identification, Samuel Whatley Ii

Helms School of Government Spring Public Policy Conference

No abstract provided.

The Effect Of Moral Potency On Employee Fraud Motive In Organizations, John Kopalchick Iii

PhD in Organizational Leadership

This study examined the drivers of employee fraud behavior. The theory of planned behavior served as the foundation for understanding how moral potency related to employee fraud motive. A sample of 102 auditors and audit-related professionals completed a survey on fraudsters’ behavioral traits. Using quantitative, nonexperimental methods, this study employed correlational and predictive statistical tests to examine the relationship between moral potency and employee fraud motive. Results showed no significant relationship between moral potency and employee fraud motive. The study filled a gap by applying quantitative methods, specifically the employee fraud motive scale, to understand employee fraud behavior in a …

Media On Trial: The Effects Of Media Coverage On Legal Proceedings In High-Profile Cases, Julia Luxon

Honors Theses

This paper examines the constitutional tension between the First Amendment and the Sixth Amendment, specifically in relation to media coverage and the right to a fair trial in high-profile criminal cases. This study explores the contextual and media environments surrounding the high-profile cases of Sheppard v. Maxwell, The People of the State of California v. Orenthal James Simpson, and State of South Carolina v. Richard Alexander Murdaugh. By conducting a comparative analysis, I examined the media narratives present in each case and how they influenced public perception and its impact on the administration of justice. This study …