Fraudulent act: essence and legal regulation by H. S. Hofeld

Subjects: “…fraudulent deed…”
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Benford Law and fraudulent financial statements of unlisted enterprises by Nguyễn Thị Thu Hiền, Đặng Anh Tuấn

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Assessment of technological capabilities to counter fraudulent practices in the banking sector by A. V. Berdyshev, I. E. Zarkhin, A. A. Katysheva

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Identifying Fraudulent Responses in a Study Exploring Delivery Options for Pregnancies Impacted by Gestational Diabetes: Lessons Learned From a Web-Based Survey by Emma Ruby, Serine Ramlawi, Alexa Clare Bowie, Stephanie Boyd, Alysha Dingwall-Harvey, Ruth Rennicks White, Darine El-Chaâr, Mark Walker

“…However, an incident of fraudulent activity with survey responses prompted a shift in the focus of the research project. …”
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Fraud Detection in Cryptocurrency Networks—An Exploration Using Anomaly Detection and Heterogeneous Graph Transformers by Víctor Pérez-Cano, Francisco Jurado

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Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud? by Lin Oktris, Agustin Fadjarenie, Apollo Daito, Zuha Rosufila Bt Abu Hasan

Subjects: “…environmental uncertainty; earnings volatility; fraudulent financial reporting; manufacturing sector; corporate governance.…”
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Managing online crisis-communication response in a South African bank by Rachel Barker

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Le gant constitutionnel réversible : accessoire de l’uniforme militaire. Regard critique sur la crise constitutionnelle algérienne de 2019 by Mouloud Boumghar

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HİLELİ FİNANSAL RAPORLAMA KAPSAMINDA GELİR YARATICI / GİDER AZALTICI FAALİYETLERİN İNCELENMESİ by Eda Oruç Erdoğan, Murat Erdogan

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Financial statement fraud based on Hexagon Fraud Approach by Prima Apriwenni, Elis Sondang Dasawati, Chrysolyte Thalia Abigail

“…This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period. …”
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Ad Click Fraud Detection Using Machine Learning and Deep Learning Algorithms by Reem A. Alzahrani, Malak Aljabri, Rami A. Mustafa Mohammad

“…Despite ongoing efforts to combat these fraudulent practices, recent data emphasizes their widespread and persistent nature. …”
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Enhancing Fraud Detection in Banking With Deep Learning: Graph Neural Networks and Autoencoders for Real-Time Credit Card Fraud Prevention by Fawaz Khaled Alarfaj, Shabnam Shahzadi

“…This study explores deep learning for fraud detection, utilizing Graph Neural Networks (GNNs) and Autoencoders to enhance business practices and reduce fraudulent activities in large organizations. For real-time fraud detection, we propose Graph neural network with lambda architecture while for credit card fraud detection, we use an autoencoder, validated through case studies from two banks. …”
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Scientific discussions on conducting different types of examination during the investigation of fraud in the field of electronic payments by M. V. Lepei

“…Based on the study of criminal proceedings, the article indicates that the objects to be examined during the inspection of the scene include the premises where the fraudulent acts were committed, other places where fraudulent acts were committed, the fraudster's smartphone, and paper data carriers. …”
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Examining Examples and Elements of Illegal Competition and Anti-Competitive Practices with an Emphasis on the Resulting Civil Liability by Leila Ghaemi, Hossein Ghorbanian, Alireza Hasani

“…Finally, it was found that articles 249 and 244 of the General Penalty Law deal with issues related to illegal competition, anti-competitive practices, and especially the concepts of insidious competition, and specify the civil and legal responsibilities related to these actions. which is not subject to penal regulations, the injured party can request compensation for material and moral damages according to the civil liability law, and in fraudulent competition, in addition to requesting compensation, the aggrieved person can request to prevent and stop actions that are included in the definition of fraudulent competition. …”
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The dark side of non-fungible tokens: understanding risks in the NFT marketplace from a fraud triangle perspective by Nitin Upadhyay, Shalini Upadhyay

“…The research provides a comprehensive understanding of the contributing factors to NFT marketplace fraud by analyzing the reasons behind fraudulent actions. A conceptual framework is developed that includes ten propositions to aid in understanding the complexity of this issue. …”
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Theranos: the Ethics of Innovation and Deception in Healthcare Technology by Edgar Manuel Cambaza

“…This analysis examines the company's fraudulent claims regarding its blood-testing technology, which promised groundbreaking results using minimal blood samples. …”
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Perceptual Mapping-Based Image Tamper Detection and Recovery Algorithm by Taha Basheer Taha, Ruzelita Ngadiran, Dujan B. Taha

“…As a result, different techniques were developed to detect fraudulent alterations in digital images and restore the original data. …”
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Paying for crime: frauds in DPVAT insurance and their impacts on society by Beatriz Peres Lopes, João Vinícius França Carvalho

“…The goal of this paper is to assess the weight of fraudulent claim payments of DPVAT insurance by the insurer Líder, a consortium of private insurers who manage this product. …”
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Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province by Mahmut Sami Öztürk, Ayşe Gül Gök

“…In addition, it has been concluded that the members do not have full information about the main organs of the cooperative, that cooperatives are generally reluctant to recruit partners, that organ activities generally remain on paper, that risk management is weak, and that there may be erroneous or fraudulent behavior in some cooperatives.…”
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